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      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
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    "id": "employment.working_time.irregular_hours_accrual_pct",
    "name": "Annual leave: irregular-hours and part-year accrual rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "cadence": null,
    "source_type": "si",
    "si_probe": {
      "verdict": "SI-HOLDS",
      "provision": "regulation-15B-3-b",
      "probed": "2026-09-11",
      "source_url": "https://www.legislation.gov.uk/uksi/1998/1833/data.xml",
      "content_hash": "sha256:58b694d5ca7d5648823b779df78034086ce291c8b991dbdf5732653e5f2a3647",
      "setter": "uksi/2023/1426",
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      "tokens": [
        "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"
      ],
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      {
        "value": "12.07%",
        "value_minor": null,
        "effective_from": "2024-04-01",
        "effective_to": null,
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            "citation": "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))",
            "uri": "https://www.legislation.gov.uk/uksi/2023/1426/made",
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            "content_hash_of": "https://www.legislation.gov.uk/uksi/2023/1426/made/data.xml"
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          {
            "role": "guidance",
            "citation": "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\")",
            "uri": "https://www.gov.uk/api/content/holiday-entitlement-rights/holiday-pay",
            "retrieved": "2026-09-09T10:57:56Z",
            "content_hash": "sha256:994fe08336d531cc8135d0560bde3cbcc59fb00387d633261ed40a22455446b3"
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    "derivation": null,
    "invariants": [],
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    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The rate at which an irregular-hours worker or a part-year worker accrues annual leave: 12.07% of the hours they worked in the pay period, credited on the last day of that period (regulation 15B(3)(b) of the Working Time Regulations 1998). Accrual replaces entitlement for these workers — they do not receive a number of weeks at all.",
        "instrument": "Working Time Regulations 1998 reg 15B(3)(b)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Accrues per PAY PERIOD and is credited on that period's last day (reg 15B(3)(b)), so the rate in force during the pay period governs. SI 2023/1426 came into force on 1 January 2024 (reg 1(2)), but regulation 15B(1) applies only \"in respect of any leave years beginning on or after 1st April 2024\" — which is the date this record carries, because no hour could accrue under it before then. Regulation 13(A1) and 13A(A1), inserted by the same instrument, keep regulations 13 and 13A for everyone else.",
      "article": "Working Time Regulations 1998 regs 15B(1), 15B(3)(b), 15F; SI 2023/1426 regs 1(2), 3(7)"
    },
    "scope_note": "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.",
    "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.",
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      {
        "role": "guidance",
        "citation": "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\")",
        "uri": "https://www.gov.uk/api/content/holiday-entitlement-rights/holiday-pay",
        "retrieved": "2026-09-09T10:57:56Z",
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