Statutory paid holiday on termination: calculation of payment in lieu, carry-over and relevant agreements under WTR 1998 reg 14 (Great Britain), with 2024 reforms

Published by a LexisNexis Employment expert

Practice notes

This Practice Note

This Practice Note examines workers’ statutory entitlement, when employment ends, to a payment in lieu of paid annual leave (holiday pay) accrued but untaken at termination. It flags the amendments taking effect on 1 January 2024 and outlines the right under regulation 14 of the Working Time Regulations 1998 (WTR 1998), SI 1998/1833, together with the statutory method for calculating a leaver’s payment in lieu. It also addresses Article 7 of the Working Time Directive (WTD) and its relevance to pre-1 January 2024 matters where annual leave from earlier leave years is carried over. The Note further considers situations where, on exit, a worker has taken more leave than accrued, and whether an employer may rely on a relevant agreement to govern payments on termination, eg for bad leavers.

In each leave year, workers in Great Britain have a statutory entitlement to 5.6 weeks’ paid annual leave under WTR 1998. This comprises two parts:

a core entitlement to four weeks’ paid annual leave (often called ‘Euro leave’) under WTR 1998, SI 1998/1833, reg 13; and
an additional entitlement to 1.6 weeks’ paid annual leave...

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Web page updated on 21/05/2026

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