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 entitlement is 28 days per year, which represents the maximum baseline leave that employers must provide to all workers. This entitlement covers annual leave, bank holidays, and public holidays combined, though employers may structure these elements differently provided the total reaches or exceeds 28 days.

The Working Time Regulations 1998, as amended by the Working Time (Amendment) Regulations 2007, establish the legal framework for paid time off. The 28-day entitlement became the standard following the 2007 amendment, which increased the minimum from 20 days to align with European Union working time directives. This change took effect on 1 April 2009.

The regulation applies to all workers, including full-time, part-time, and fixed-term employees. For part-time workers, the entitlement is calculated proportionally based on hours worked. Employers must provide paid leave and cannot require employees to work during designated leave periods without agreement.

Payroll and HR teams must ensure leave records are accurately maintained and that employees can take their full entitlement within the leave year. Unused leave cannot typically be carried forward indefinitely, though limited carryover may be permitted by contract or agreement. Upon termination of employment, workers are entitled to payment for accrued but untaken leave. Employers should establish clear leave policies that comply with the 28-day minimum and communicate entitlements transparently to avoid disputes and ensure regulatory compliance.