How to calculate holiday pay for irregular-hours workers (12.07%)

For leave years starting on or after 1 April 2024, irregular-hours and part-year workers build up holiday at 12.07% of the hours they actually work in each pay period. You then pay that holiday either as rolled-up holiday pay (an extra 12.07% of their total pay each pay period, shown separately on the payslip) or when they take the leave, at their average weekly pay over the previous 52 paid weeks.

UK Holiday Pay Calculator (12.07%)Free: Work out holiday entitlement and holiday pay for irregular-hours, part-year and regular-hours workers using the GOV.UK rules.

Step by step

Check the worker typeThe 12.07% method is for irregular-hours and part-year workers, for leave years starting on or after 1 April 2024.
Take the hours workedUse the hours actually worked in the pay period.
Multiply by 12.07%That is the holiday built up in the period.
Or use rolled-up holiday payPay 12.07% of total pay for the period on top, shown as a separate line on the payslip.

Step 1: check the worker is irregular-hours or part-year

Irregular-hours worker: the paid hours in each pay period are wholly or mostly variable under their contract, for example zero-hours or casual staff.
Part-year worker: they only work part of the year, with gaps of at least a week in which they do not work and are not paid, for example term-time staff.

Regular-hours workers, full or part time, keep the usual 5.6 weeks and cannot be paid rolled-up holiday pay.

Step 2: work out the holiday they have earned (12.07%)

Multiply the hours worked in the pay period by 12.07%. Round up to the next hour if the result is 0.5 of an hour or more.

Example: a weekly-paid worker does 30 hours. 30 × 12.07 ÷ 100 = 3.621, so they earn 4 hours of leave, which they can take from the next pay period.

Why 12.07%? Everyone is entitled to 5.6 weeks of leave, leaving 46.4 working weeks in a year, and 5.6 ÷ 46.4 = 12.07%. The statutory maximum is still 5.6 weeks a year; a contract can give more.

Step 3: choose how to pay it

Option A: rolled-up holiday pay

Add 12.07% of the worker's total pay for the pay period and pay it at the same time as their pay for work done. Show it as a separate line on the payslip, tell the worker you are doing it, and check whether it changes their contract.

Example: total pay for the month is £400. Rolled-up holiday pay is £400 × 12.07% = £48.28, paid on top of the £400.

Option B: pay when the leave is taken (52-week average)

Pay a week's leave at the worker's average weekly pay over the previous 52 weeks in which they were paid. Weeks with no pay are left out: count back another week for each one, up to a maximum of 104 weeks. If the worker has fewer than 52 weeks of pay, use the full weeks they have worked.

Keep holiday records for 6 years

From 6 April 2026, employers must keep records of annual leave and holiday pay, such as leave taken and holiday pay paid, for at least 6 years. Employers can be fined if they cannot show they keep holiday records.

What counts as pay

For irregular-hours and part-year workers, all their leave is paid at the normal rate of pay. That includes commission, regular overtime and payments linked to length of service or professional qualifications. It does not usually include bonuses.

Let a spreadsheet do the 12.07% and the 52-week average. The UK Holiday Pay Calculator (£13.99) works out accrual, rolled-up pay and the 52-week reference period for zero-hours, casual and term-time staff.

Frequently asked questions

What is 12.07% holiday pay?

It is the rate at which irregular-hours and part-year workers build up holiday, and the uplift used for rolled-up holiday pay: 5.6 weeks of leave divided by 46.4 working weeks.

Can I pay rolled-up holiday pay to zero-hours workers?

Yes, for leave years starting on or after 1 April 2024, if they are irregular-hours or part-year workers. It must be 12.07% of their total pay, paid with their pay for work done and shown separately on the payslip.

How do I round holiday entitlement for irregular hours?

Work out 12.07% of the hours worked in the pay period and round up to the nearest hour if the result is 0.5 of an hour or more.

How long must I keep holiday pay records?

From 6 April 2026, employers must keep records of annual leave and holiday pay for at least 6 years from the date they were made.

Can regular-hours workers get rolled-up holiday pay?

No. Rolled-up holiday pay is only allowed for irregular-hours and part-year workers.

Sources

This guide is general information, not legal or tax advice. Last checked 4 November 2026. Rules change; check the sources above.