Employment Details
Basic salary before tax. If the employee also receives commission or regular overtime, tick the box below.
Standard full-time is 5. Part-time workers accrue pro rata.
Statutory minimum is 5.6 weeks (28 days for a 5-day worker). Many contracts provide more. Enter the total including bank holidays if they are part of the entitlement.
How many complete leave years has the employee gone without taking their full entitlement?
Days of leave the employee did manage to take each year on average. Set to 0 if no leave was taken at all.
Any payments in lieu of holiday already made during employment (e.g. one-off lump sums).
Adjustments
Under Lock v British Gas [2017] ICR 1, holiday pay must reflect “normal remuneration” including regular commission and non-guaranteed overtime.
Employment Tribunals may award interest on unpaid holiday pay at the statutory rate of 8% per annum from the midpoint of the accrual period.
Results
Accrual Summary
Daily rate-
Untaken days per year-
Total untaken days-
Equivalent weeks-
Gross Holiday Pay Liability
Base holiday pay-
Less: already paid-
Net liability-
Workings
Key Authorities
Stringer v Revenue & Customs Commissioners
[2009] ICR 932 (CJEU / HL)
Workers on sick leave continue to accrue statutory annual leave; entitlement and payment are two aspects of a single right.
Lock v British Gas Trading Ltd
[2017] ICR 1 (CA)
Holiday pay must reflect “normal remuneration” including commission and regular overtime.
Harpur Trust v Brazel
[2022] UKSC 21
Part-year workers cannot use the 12.07% accrual method; entitlement is 5.6 weeks regardless of weeks worked.
Employment Rights (Amendment) Regulations 2023
SI 2023/1426 (in force 1 Jan 2024)
Codifies carry-over rights: leave lost due to sickness, maternity, or employer failure carries forward automatically.
Ageli v Sabtina Ltd
Watford ET (April 2026)
827 untaken days over 25 years; £392,000 holiday pay plus £105,560 unfair dismissal. Employer lacked genuine belief in gross misconduct.