Coronavirus (COVID-19)—holiday and holiday pay
Coronavirus (COVID-19)—holiday and holiday pay

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19)—holiday and holiday pay
  • The position under WTR 1998
  • The purpose of holiday
  • Relevant guidance
  • BEIS guidance
  • Acas guidance
  • Whether an employer can tell an employee when to take their holiday
  • Statutory holiday entitlement
  • Bank holidays
  • Additional considerations for employers in relation to notice of holiday
  • More...

Coronavirus (COVID-19)—holiday and holiday pay

This Practice Note considers issues relating to the right to holiday and holiday pay during the Coronavirus (COVID-19) pandemic. It:

  1. summarises the position under WTR 1998 in relation to the right to annual leave (or holiday) and pay under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833, as a reminder of the general context in which these issues need to be considered

  2. describes the relevant guidance issued by the Department for Business, Energy & Industrial Strategy (BEIS), HMRC and Acas, and

  3. considers, specifically in the context of holiday and holiday pay during the Coronavirus (COVID-19) pandemic:

    1. how holiday pay is calculated

    2. whether an employer can tell an employee when to take their holiday, including managing holiday requests and requests to cancel booked holiday, and whether an employer can cancel a worker’s booked holiday or require a worker to take holiday at specific times

    3. amendments to the WTR 1998, SI 1998/1833 relating to carrying forward holiday entitlement under the Working Time (Coronavirus) (Amendment) Regulations 2020 (Amendment Regs 2020), SI 2020/365

    4. holiday and holiday pay for workers who are furloughed under the Coronavirus Job Retention Scheme (CJRS) (see: Furloughed workers below), and

    5. practical issues that may arise

For information on the extended CJRS applicable between 1 November 2020 and 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1

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