Holiday Entitlement for Irregular Hours: The 12.07% Rule Explained

What changed in April 2024?

For leave years beginning on or after 1 April 2024, irregular-hours and part-year workers accrue holiday at 12.07% of hours worked. This replaced the previous 52-week reference period method under the Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023.

Where does 12.07% come from?

5.6 weeks ÷ (52 weeks − 5.6 weeks) = 0.1207. For every hour worked, accrue 0.1207 hours of paid holiday.

Examples:

• Work 20 hours → 2.41 hours accrued
• Work 35 hours → 4.22 hours accrued
• Average 25 hrs/week → roughly 157 hours or ~21 days per year

Does this apply to me?

Applies to irregular-hours workers and part-year workers whose leave years started on or after 1 April 2024. If your leave year started before this date, the old 52-week averaging method still applies.

Rolled-up holiday pay — is it back?

Yes. From April 2024, employers can pay rolled-up holiday pay — adding 12.07% to each payslip instead of providing paid time off. Optional — they can still give actual paid time off.

How to check your employer is getting it right

Your employer must calculate your accrued holiday regularly and communicate it to you. Check your payslip for a holiday accrual figure. Use our calculator to estimate your entitlement.