In the UK, annual leave continues to accrue throughout all 52 weeks of statutory maternity leave, including bank holidays. The employee cannot take holiday at the same time as maternity leave, so it must be taken before maternity leave starts, after returning, or carried over to the next holiday year · and the employer must allow carry-over if the holiday year would otherwise expire.
The five rules in plain English
If you only remember five things from this guide, make it these. They cover the bulk of what employers get wrong.
The fifth rule is the one that catches people out: if the employee starts taking annual leave before completing their full 52 weeks of maternity leave, the holiday automatically ends the maternity leave and they cannot return to it. We come back to this in section 5.
The legal basis
The accrual rule comes from two pieces of legislation working together.
Section 71 of the Employment Rights Act 1996 sets out that an employee on ordinary maternity leave (the first 26 weeks) is entitled to the benefit of all the terms and conditions of employment that would have applied if she had not been absent, except for terms about remuneration. Section 73 extends almost the same protection to additional maternity leave (weeks 27 to 52).
Regulation 9 of the Maternity and Parental Leave etc. Regulations 1999 defines what counts as remuneration for this purpose. It is restricted to wages and salary. Annual leave entitlement is a contractual term, not remuneration, so it continues to accrue.
That is the whole foundation. Combined with the Working Time Regulations 1998, which set the statutory minimum holiday entitlement at 5.6 weeks per year, the result is straightforward: an employee on a year of maternity leave returns to work having built up a full year of statutory holiday, plus whatever contractual extras their contract provides.
Acas guidance is unambiguous. The current Acas employer guide states that "employees accrue (build up) their holiday entitlement as usual during maternity leave. This includes bank holidays. They cannot take holiday or get holiday pay at the same time as maternity leave." This wording was last updated by Acas in March 2026.
What accrues during maternity leave
Three categories of leave accrue, and it is worth being precise about each because the carry-over rules differ.
1. Statutory annual leave (5.6 weeks)
This is the legal minimum under the Working Time Regulations 1998 · 28 days for someone working five days a week, pro-rated for part-time staff. It accrues automatically for every week of maternity leave. The employer cannot reduce, suspend or limit it during the leave period. If they do, that may amount to discrimination under the Equality Act 2010.
2. Contractual annual leave (anything above 5.6 weeks)
If the contract gives the employee more holiday than the statutory minimum · say, 33 days a year instead of 28 · the additional 5 days also accrue during maternity leave. This is because it is part of the terms and conditions preserved by Regulation 9. What is different is the carry-over treatment: the contract or policy decides whether contractual extras can be carried into the next holiday year. Most well-drafted policies treat them the same as statutory leave.
3. Bank holidays
Bank holidays accrue as well, and this is true whether they are part of the statutory 5.6 weeks or in addition to it. Acas guidance is explicit on this point. If the employee would normally have had eight bank holidays as paid days off, those eight days build up while she is on maternity leave and are available to take when she returns · or to carry over.
The simplest way to think about it. If you would normally have given the employee X days off in a year, she ends her maternity leave entitled to those X days. Whether they are statutory, contractual or bank holidays does not change the headline number, only the carry-over rules.
Four worked examples
The real-world picture varies depending on the employee's allowance, the bank holiday treatment, and the timing of the maternity leave within the holiday year. Here are four typical scenarios.
Example 1: Charlie, 28 days, full-year maternity leave
Charlie has the statutory minimum of 28 days a year, with bank holidays included in that figure. He takes a full 52 weeks of statutory maternity leave from 1 June. He accrues 28 days of holiday during the leave period. The Acas guidance walks through this exact case: Charlie meets his manager before maternity leave starts and they agree he will take 3 days before going on leave, and 25 days after returning. Because of the timing, 5 of those days will need to carry into the next holiday year.
Example 2: Priya, 25 days plus 8 bank holidays separately, full year
Priya gets 25 days of contractual annual leave plus 8 bank holidays as separate paid days off. She takes a year of maternity leave. When she returns she has built up 33 days of holiday. All of it must either be taken before her holiday year ends or carried over.
Example 3: Amy, 30 days inclusive of bank holidays, full year
Amy gets 30 days a year and her contract says this is "inclusive of bank holidays". She takes a year of maternity leave. When she returns she has built up 30 days of holiday · the same number as if she had been at work, where 8 of those would have been used on bank holidays automatically.
Example 4: Sarah, 28 days, mid-year maternity leave
Sarah's holiday year runs January to December. She takes maternity leave from 1 May 2026 for 9 months (39 weeks), returning 1 February 2027. She accrues:
- 2026 holiday year (Jan-Apr at work, May-Dec on maternity leave): 28 days. She used 4 days before going on leave, leaving 24 days. The employer must allow her to carry these into 2027 because she could not take them.
- 2027 holiday year (Jan on maternity leave, Feb-Dec at work): a fresh 28 days, plus the 24 days carried over from 2026. Total 52 days available in 2027.
Sarah will need a clear plan for using all 52 days during 2027, or her employer will need to agree further carry-over arrangements.
| Employee | Annual allowance | Mat leave duration | Days accrued | Carry-over needed |
|---|---|---|---|---|
| Charlie | 28 days (incl BH) | 52 weeks | 28 | 5 days |
| Priya | 25 days + 8 BH | 52 weeks | 33 | Likely all 33 |
| Amy | 30 days (incl BH) | 52 weeks | 30 | Likely all 30 |
| Sarah | 28 days (incl BH) | 39 weeks (mid-year) | 28 (per year) | 24 days into next year |
The "cannot take both" rule and the trap inside it
An employee cannot be on two types of statutory leave at the same time. So accrued holiday and maternity leave cannot run concurrently. There are three ways to handle this:
- Take the holiday before maternity leave starts. Many employees use this option to extend their paid time off, particularly if they would not otherwise receive Statutory Maternity Pay for the early weeks.
- Take the holiday after returning to work. This is the most common approach when the holiday year permits it.
- Carry the holiday over to the next holiday year. Required by law for the statutory minimum where the employee cannot take it in the current year.
The trap. If the employee takes annual leave before they have completed the full 52 weeks of statutory maternity leave, the act of taking holiday automatically ends their maternity leave. They cannot then go back to it.
Acas illustrates this with an example: Gill takes 39 weeks of maternity leave followed by 2 weeks of paid holiday. Taking the holiday ends Gill's statutory maternity leave. Gill cannot take the remaining 13 weeks of maternity leave after the holiday.
This usually surprises both sides. Make sure the conversation about how to use accrued holiday includes this point. If the employee wants to use the full 52 weeks, the holiday must come either before maternity leave starts, or after the full 52 weeks are over.
Why "cannot take both" exists
The principle goes back to the European Court of Justice ruling in Merino Gomez v Continental Industrias del Caucho (2004), which established that maternity leave and annual leave have different purposes and so must be capable of being taken separately. The same logic underpins the rule that bank holidays falling during maternity leave must be made up · the employee should not lose the right to days of rest that everyone else gets.
Carry-over duties
The carry-over position depends on which type of leave you are talking about.
Statutory leave (5.6 weeks)
If the employee cannot take their statutory holiday entitlement because they are on maternity leave, the employer must allow them to carry it over to the next leave year. Acas is explicit: "An employer must allow their employee to take their statutory holiday entitlement during the holiday year. An employee might not be able to use it because they're on maternity leave for all or most of the year. In these cases, the employer must allow them to carry it over to the next holiday year."
This is not a discretion. Refusing carry-over for maternity-related reasons would likely amount to pregnancy and maternity discrimination under the Equality Act 2010.
Contractual leave (above 5.6 weeks)
The position depends on the contract. The default is that contractual leave does not have to be carried over unless the contract or a policy says it does. In practice, most employers treat contractual leave the same as statutory leave during maternity, both because it is administratively simpler and because refusing to do so creates discrimination risk.
Time limit on carried-over leave
Carried-over statutory leave from a maternity-related reason should be taken in the leave year following the year it was accrued. If for some reason the employee remains unable to take it (for example, they go on a second period of maternity leave), it can be carried further. The general principle is that an employee should not lose holiday simply because they were on family leave.
For more on the post-2024 carry-over framework generally, including the four mandatory carry-over scenarios and the 18-month deadline for sickness-related carry-over, see our guide to annual leave carry forward rules.
Keeping in touch (KIT) days
An employee can work up to 10 days during their maternity leave under what are called keeping in touch (KIT) days. They are paid for them, they remain on maternity leave, and they continue to receive Statutory Maternity Pay. KIT days are the only way to do paid work during maternity leave without ending it.
A few practical points:
- Both sides must agree. The employer cannot demand them. The employee cannot insist on them either.
- 10 days is a hard ceiling. Any work beyond 10 days ends the maternity leave automatically.
- Pay rate is contractual. The default is that the employee is paid their normal rate, but contracts vary. The minimum is National Minimum Wage.
- KIT days do not change holiday accrual. Holiday continues to accrue as before. KIT days are not "holiday taken" · they are work, paid as work.
- A part-day still counts as a full KIT day. An hour of work is one KIT day. Plan accordingly.
KIT days are useful for handover briefings, training before return, important client meetings, or simply keeping the employee informed about workplace changes. Many employers and employees agree a small number of half-day KIT meetings rather than full working days.
Planning the conversation before maternity leave starts
Most disputes about maternity holiday accrual come from a lack of conversation up front. The Acas planning checklist is a good template for the discussion to have before maternity leave begins.
Work out how much annual leave the employee will have built up by the planned return date. Include both the current holiday year and any leave that will accrue in the next holiday year while she is still on maternity leave.
Will the maternity leave straddle the end of the holiday year? If so, identify how much of the current year's allowance is at risk and discuss carry-over.
Walk through the options together: take some before maternity leave, take some after returning, ending maternity leave early to take holiday, taking holiday after the full 52 weeks, or splitting across all of these.
Confirm the plan in an email or letter. Include accrual figures, dates of any holiday booked, and any carry-over arrangement. This is your protection if anything is disputed later.
Make sure the employee knows that taking holiday before completing the 52 weeks ends maternity leave. This is not common knowledge and the consequences can be unwelcome.
Set a calendar reminder to revisit the plan a month before the planned return date. Circumstances often change. Adjusting in advance is easier than catching up after the fact.
Sample policy clause
This is a starter clause for an employee handbook or family leave policy. Adapt to your contract and existing leave terms.
Holiday and maternity leave
Annual leave continues to accrue throughout the entire 52-week period of statutory maternity leave, including bank holidays. This applies to both statutory and contractual annual leave entitlement.
Annual leave cannot be taken at the same time as maternity leave. Accrued leave should be used either before maternity leave starts, immediately after returning to work, or carried over into the following holiday year.
If you cannot take all your accrued leave in the current holiday year because you are on maternity leave, the company will allow you to carry it forward into the next holiday year. Carried-over leave should normally be used within 12 months of your return to work.
If you choose to take annual leave before completing the full 52 weeks of maternity leave, this will automatically end your statutory maternity leave. Please discuss your intentions with your line manager and HR before booking.
You may take up to 10 keeping in touch (KIT) days during your maternity leave by mutual agreement with your line manager. KIT days are paid at your normal contractual rate and do not affect maternity leave or pay.
Five common employer mistakes
These are the issues that come up most often in employment tribunal cases involving maternity-related holiday claims.
| Mistake | What goes wrong |
|---|---|
| Pausing accrual during AML | Some employers wrongly believe holiday only accrues during the first 26 weeks of ordinary maternity leave. It accrues throughout all 52 weeks, including additional maternity leave. |
| Not allowing carry-over | Refusing to carry over statutory holiday because of company "use it or lose it" rules. The maternity carry-over right overrides general policies. Refusing it risks a discrimination claim. |
| Forgetting bank holidays accrue | Treating bank holidays as days that "happened" during maternity leave and were therefore used. They accrue and must be available to take or carry over. |
| Paying out statutory leave | Trying to make a payment in lieu of accrued statutory holiday rather than letting the employee take or carry it. Payment in lieu is only permitted on termination of employment for statutory leave. |
| Not flagging the "ends maternity leave" trap | Allowing an employee to book holiday that breaks into the 52 weeks without explaining what it does to the maternity leave itself. Causes friction and sometimes formal complaints. |
If you only fix one thing. Build a "pre-maternity-leave checklist" that runs through accrual projection, carry-over treatment, and the "ends maternity leave" rule. Have the line manager walk the employee through it and confirm the agreement in writing. This single change prevents most disputes.
Sources and further reading
If you also need to work out the total SMP cost and HMRC recovery for the employee going on leave, the maternity pay calculator covers the full 39-week breakdown with standard and Small Employers' Relief recovery rates.
All of the above is drawn from current UK statutory guidance and the underlying legislation. We have not cited any secondary sources.
| Source | What it covers |
|---|---|
| Acas: Holiday and maternity leave | The primary employee-facing guidance, including planning examples and the "ends maternity leave" trap. |
| Acas: Managing employees on maternity leave | The employer-facing guidance, confirming that holiday accrues including bank holidays and the carry-over duty. |
| Acas: Carrying over holiday | The general framework for carry-over, including the maternity-related override. |
| Maternity and Parental Leave etc. Regulations 1999, Reg 9 | The statutory definition of "remuneration" that confirms annual leave continues to accrue during maternity leave. |
| Employment Rights Act 1996, Section 71 | The right of an employee on ordinary maternity leave to the benefit of all terms and conditions other than pay. |
| Working Time Regulations 1998 | The 5.6 weeks statutory minimum holiday entitlement and the rules on holiday pay and carry-over. |
| GOV.UK: Maternity pay and leave | Official summary of the 52-week entitlement, KIT days, notice rules and Statutory Maternity Pay. |
Frequently asked questions
Yes. Statutory and contractual annual leave both build up throughout all 52 weeks of statutory maternity leave, including bank holidays. This is because Regulation 9 of the Maternity and Parental Leave etc. Regulations 1999 preserves all contractual terms apart from pay during ordinary and additional maternity leave. The accrual rate is the same as if the employee were at work, so a full-time employee on a year of maternity leave returns with a full year of accrued holiday.
No. An employee cannot be on two types of statutory leave at the same time, so accrued holiday must be taken either before maternity leave starts or after returning to work. If the employee takes annual leave before completing the full 52 weeks of maternity leave, the holiday automatically ends their statutory maternity leave and they cannot return to it. This rule catches employers and employees out regularly.
Yes, and the employer must allow it for the statutory minimum. Acas guidance is clear that if an employee cannot take their statutory holiday entitlement because they are on maternity leave, the employer must allow them to carry it over to the next holiday year. Contractual leave above the statutory 5.6 weeks can also be carried, but only if the contract says so or the employer agrees.
Yes. Acas guidance confirms that bank holidays accrue during maternity leave in the same way as regular annual leave. If bank holidays form part of the statutory 5.6 weeks allowance, they accrue automatically. If bank holidays are an additional contractual benefit on top of the statutory minimum, they also accrue. The employee should not lose the bank holidays that fell during their maternity leave.
Up to 10 keeping in touch (KIT) days. These are paid working days the employee can do during maternity leave without ending it or affecting their Statutory Maternity Pay. Both employer and employee must agree to each KIT day · they cannot be required by either side. KIT days do not extend maternity leave or change holiday accrual, but the employee must be paid at least National Minimum Wage for them.
The employer must pay the employee for any accrued but untaken statutory holiday on termination of employment. This is a legal right under the Working Time Regulations 1998 and applies regardless of the reason for leaving. Many employers calculate this as part of the final settlement, including any carry-over from the previous holiday year. Contractual leave above the statutory minimum is paid out only if the contract or policy provides for it.
Not legal advice. This guide is for general information and reflects UK employment law in May 2026. It is not legal advice on your specific situation. For complex cases · particularly disputes, contract changes, or potential discrimination · consult a qualified employment law solicitor or contact the Acas helpline.