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...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: Brexit and IP completion day—implications for employment lawyers.

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

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