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 reflect broader European working time protections. This regulation applies to all workers, including full-time, part-time, and fixed-term employees.

Recent statutory changes have maintained the 28-day threshold as the baseline requirement. Employers must ensure compliance regardless of industry sector or company size. The entitlement accrues on a pro-rata basis for part-time workers and those employed for less than a full year.

Payroll teams and employers must track accrued leave carefully, ensure workers can take their full entitlement within the relevant leave year, and maintain records of leave taken. 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. Failure to provide the statutory minimum can result in employment tribunal claims and financial penalties.