New rules for ‘irregular hours’ and ‘part year’ workers

“Rolled-up” holiday pay is permitted for part-year and irregular hours workers only for holiday years that start from 1 April 2024 onwards. Employers can apply a 12.07% uplift to pay, provided it is paid at the same time as normal pay and any itemised pay statements specify the amount of holiday pay that is included.

We suggest reviewing the contracts of any affected workers.