There are changes to holiday pay calculations for workers with irregular hours.
The reference period for calculating holiday pay is changing to 52 weeks from the current 12 weeks average period, where a worker has been employed by their employer for at least 52 weeks. Where a worker has been employed by their employer for less than 52 weeks, the reference period is the number of weeks for which the worker has been employed.
There are changes to holiday pay calculations for workers with irregular hours.
This is only applicable to those workers who receive variable remuneration either because there are normal working hours but the remuneration varies with the amount of work done or the time the work is done, or because the worker does not have normal working hours.
If you would like any more information on holiday pay, please do not hesitate to contact us on 01932 830664 or email sally.phillips@wardwilliams.co.uk
Find out more about holiday entitlement on the HMRC holiday calculator here.