Holiday accrual rate for irregular hours

The share of the hours an irregular-hours or part-year worker actually worked in a pay period that becomes paid leave.

12.07%

Corroborated Statutory Instrument Great Britain in force since 2024-04-01

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: 12.07% is the accrual rate, and 12.07 is 5.6 ÷ 46.4 — the same 5.6 weeks expressed against the 46.4 working weeks of a year — but the Regulations state the percentage outright and do not derive it, so neither does this record. It applies ONLY to an irregular-hours worker or a part-year worker as regulation 15F defines them. Two neighbours are separate figures: regulation 15C applies the same 12.07% to a notional average week during sick or statutory leave, and regulation 16A(2) permits rolled-up holiday PAY as a 12.07% uplift on remuneration. Regulation 15B(4) caps accrual at 28 days a leave year, and regulation 15B(5) rounds a part-hour to the nearest hour at the half.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2023/1426/made (SI 2023/1426 reg 3(7): "After regulation 15A (leave during the first year of employment), insert-" a new regulation 15B whose paragraph (3)(b) reads "otherwise, on the last day of each pay period at the rate of 12.07% of the number of hours that they have worked during that pay period"; in force 1 January 2024, reg 1(2), and applying to leave years beginning on or after 1 April 2024, reg 15B(1))

retrieved 2026-09-11

Source B · Official guidancehttps://www.gov.uk/holiday-entitlement-rights/holiday-pay (under "Irregular-hours or part-year workers": "Their entitlement will be 12.07% of the hours they worked in a pay period. It must be rounded up to the nearest hour if the entitlement is 0.5 of an hour or more")

retrieved 2026-09-09

History

Value	From	To	Status	Sources
12.07%	2024-04-01	—	Corroborated	Legislation: https://www.legislation.gov.uk/uksi/2023/1426/made (SI 2023/1426 reg 3(7): "After regulation 15A (leave during the first year of employment), insert-" a new regulation 15B whose paragraph (3)(b) reads "otherwise, on the last day of each pay period at the rate of 12.07% of the number of hours that they have worked during that pay period"; in force 1 January 2024, reg 1(2), and applying to leave years beginning on or after 1 April 2024, reg 15B(1)) retrieved 2026-09-11 Official guidance: https://www.gov.uk/holiday-entitlement-rights/holiday-pay (under "Irregular-hours or part-year workers": "Their entitlement will be 12.07% of the hours they worked in a pay period. It must be rounded up to the nearest hour if the entitlement is 0.5 of an hour or more") retrieved 2026-09-09

Receipt

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Figure ID: employment.working_time.irregular_hours_accrual_pct
Name in the API: Annual leave: irregular-hours and part-year accrual rate
Record fields (source type · unit · jurisdiction · status): si·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:5e34ca461bedcccbc0f8683e14f6b3fe03580a34b29f90d7d05df113c023897a
Source snapshots (SHA-256): Legislation: sha256:0f3a4a12106aa65226a6d0a90589ecaaf26c8326760085ce5e674f82dd41bd2a; Official guidance: sha256:994fe08336d531cc8135d0560bde3cbcc59fb00387d633261ed40a22455446b3
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.working_time.irregular_hours_accrual_pct"]
Machine-readable record: /v1/figures/employment.working_time.irregular_hours_accrual_pct · current only: /v1/figures/employment.working_time.irregular_hours_accrual_pct/current

Compiler's notes

An SI carry (ADR-0014): SI 2023/1426 reg 3(7) INSERTED regulations 15B to 15F whole, so there is no substitution for NF-1 to re-derive and the inserted text carries no provision ids in the amender's own document. The evidence is the pair: the 1998 Regulations' current view and SI 2023/1426 as made, both hashed and recomputed at Gate 2. Dated 1 April 2024 rather than the 1 January 2024 commencement, on regulation 15B(1)'s own words — the same shape as SI 2020/233, whose reg 1 commences and whose reg 2 dates the entitlement. One value only: nothing preceded this rate, because nothing preceded regulation 15B.