Holiday pay recording
From 6 April 2026, employers will be required to keep adequate records of statutory annual leave and holiday pay for at least six years.
This new duty means organisations should record ordinary and additional annual leave, any leave carried forward, and how holiday pay has been calculated, including what has been included or excluded from those calculations.
Employers will also need to keep records of any payments made in lieu of untaken holiday, including carried-over entitlement.
Although there is no set format for these records, they will need to be clear, accurate and accessible.