Rolled-up holiday pay is usually calculated as 12.07% of total pay in the pay period for eligible irregular-hours and part-year workers. It must be paid with normal pay and shown as a separate payslip line.
How this rolled-up holiday pay calculator works
This calculator is for UK employers using rolled-up holiday pay for an irregular-hours worker or part-year worker. It takes pay for work done in the pay period, applies the holiday pay percentage, and shows the extra amount to add as a separate payslip line.
For the statutory minimum 5.6 weeks of paid holiday, the percentage is 12.07%. The formula is not magic. It is 5.6 weeks of holiday divided by 46.4 working weeks, expressed as a percentage.
If a contract gives more than 5.6 weeks of holiday, the percentage has to rise. This calculator lets you change the holiday weeks so the percentage becomes leave weeks divided by working weeks.
Worked examples
When rolled-up holiday pay is allowed
Rolled-up holiday pay used to be risky because workers are normally paid holiday pay when they take holiday. The position changed for leave years beginning on or after 1 April 2024. Employers can choose to use rolled-up holiday pay for irregular-hours and part-year workers, but the method has conditions.
ACAS says employers using rolled-up holiday pay must calculate it at a rate of at least 12.07% of total pay in the pay period, pay it at the same time as normal pay, and show it as a separate payment on the payslip. The GOV.UK reforms guidance explains the broader 2024 changes to holiday entitlement and holiday pay calculations for irregular-hours and part-year workers.
What this calculator does not do
This calculator is deliberately narrow. It works out the rolled-up holiday pay line for one pay period. It does not decide whether the worker is correctly categorised as irregular-hours or part-year, update employment contracts, process payroll, assess tax and National Insurance, or check whether the worker is actually taking their holiday.
That last point matters. Rolled-up holiday pay does not remove the right to take holiday. Employers still need to make sure workers can take their holiday and are not discouraged from doing so.
FAQs
What is rolled-up holiday pay?
Rolled-up holiday pay is when an employer spreads holiday pay through the year by adding an extra amount to a worker's pay each pay period, instead of paying holiday pay when the worker takes holiday. Since April 2024, employers can choose this approach for irregular-hours and part-year workers only.
Who can be paid rolled-up holiday pay?
Rolled-up holiday pay can only be used for irregular-hours workers and part-year workers. It should not be used as a general method for fixed-hours employees or workers who are not in one of those categories.
What percentage is rolled-up holiday pay?
For statutory minimum holiday of 5.6 weeks, the usual rolled-up holiday pay percentage is 12.07% of total pay in the pay period. If the contract gives more than 5.6 weeks of holiday, the percentage needs to be adjusted.
Does rolled-up holiday pay have to be shown on the payslip?
Yes. ACAS says employers using rolled-up holiday pay must calculate it at a rate of at least 12.07% of total pay in the pay period, pay it at the same time as normal pay, and show it as a separate payment on the worker's payslip.
Do workers still take holiday if holiday pay is rolled up?
Yes. Rolled-up holiday pay changes when holiday pay is paid, not whether holiday can be taken. Employers still have a legal responsibility to make sure workers can take the holiday they are entitled to and to encourage them to take it.
Can this calculator handle contractual holiday above 5.6 weeks?
Yes, for a simple percentage adjustment. The calculator uses leave weeks divided by working weeks. For example, 5.6 weeks divided by 46.4 working weeks gives 12.07%. If the contract gives more leave, the percentage increases. Complex contractual schemes should be checked separately.
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Sources
| Source | What it covers |
|---|---|
| ACAS · Rolled-up holiday pay | Eligibility, 12.07% minimum, payslip separation and employer responsibilities. |
| ACAS · Irregular-hours and part-year workers | 12.07% holiday accrual method and holiday-building rules. |
| GOV.UK · Holiday pay and entitlement reforms | Post-April 2024 holiday entitlement and holiday pay reform guidance. |
| Working Time Regulations 1998 | Underlying statutory paid annual leave framework. |