Paid time off

Paid time off in the United Kingdom is governed by statutory minimum entitlements that ensure employees receive adequate rest and leave. The current statutory maximum entitlement is 28 days per year, which represents the minimum paid annual leave that employers must provide to workers.

This entitlement covers holiday pay and time away from work that employees are legally entitled to take while continuing to receive their normal wages. The 28-day figure applies to full-time employees working a standard five-day week and is calculated on a pro-rata basis for part-time workers. The entitlement includes bank holidays and public holidays, though employers may choose to count these within the 28-day allocation rather than providing them separately.

The rule is established under the Working Time Regulations 1998, as amended by the Working Time (Amendment) Regulations 2007. The 28-day maximum statutory entitlement has remained in effect since the 2007 amendment, which clarified and standardized leave provisions across the United Kingdom.

Employers must ensure that employees can take their full entitlement during each leave year and cannot carry over unused days indefinitely, though limited carryover may be permitted by contract or agreement. Payment for untaken leave must be made at the employee's normal rate of pay. Payroll teams must track accrual and usage carefully, ensuring compliance with these minimums. Employers may offer more generous leave policies, but cannot fall below the 28-day statutory minimum. Failure to provide adequate paid time off can result in employment tribunal claims and financial penalties.