UK Statutory Holiday Entitlement 2026: Complete Reference Guide
Everything you need to know about statutory holiday entitlement in the UK for 2026, including bank holidays, part-time calculations, and carry-over rules.
Every worker in the UK is legally entitled to paid annual leave. Understanding exactly how much leave your employees are owed — and how to calculate it correctly for part-time and irregular hours workers — is essential for staying compliant.
This guide covers the statutory minimums, calculation methods, and the most common mistakes employers make with holiday entitlement.
2026 statutory minimums at a glance
Key point
The 28-day statutory entitlement is the maximum the law requires. Employers are not obligated to provide more than 28 days, but many choose to offer additional leave as a benefit. The 28 days can include the 8 UK bank holidays — employers are not required to give bank holidays as extra on top.
How to calculate entitlement for part-time workers
Part-time workers are entitled to a pro-rata share of the full-time entitlement. The formula is:
Days worked per week × 5.6 = annual holiday entitlement in days
For example, an employee working 3 days per week: 3 × 5.6 = 16.8 days.
Use our PTO Accrual Calculator to run these calculations instantly for any working pattern.
Carry-over rules
Workers who cannot take all their statutory leave within the leave year may be entitled to carry untaken leave into the following year. The rules vary depending on the reason leave was not taken.
Xero
Xero's payroll software automatically calculates holiday entitlement for full-time, part-time, and irregular hours workers — so you never get pro-rata calculations wrong.
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Common employer mistakes to avoid
The most frequent errors we see are failing to pro-rate correctly for part-time staff, not accruing holiday for workers on zero-hours contracts, and forgetting that statutory holiday entitlement continues to accrue during sick leave and maternity leave.
Getting these calculations right protects your business from tribunal claims and builds trust with your team.
Free Holiday Policy Template
Download our UK-compliant annual leave policy template. Covers full-time, part-time, and irregular hours workers.
holiday-policy-template-2026.docx
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