How does the 12.07% holiday method work?

Irregular-hours and part-year workers accrue paid holiday at 12.07% of the hours worked in each pay period, for leave years starting on or after 1 April 2024. The figure is 5.6 weeks of statutory leave divided by 46.4 working weeks.

Is rolled-up holiday pay legal in the UK?

For irregular-hours and part-year workers, yes - the 12.07% uplift can be paid each payslip provided it is itemised as a separate line and workers can still take the time off. For fixed-hours staff it remains non-compliant.

Who counts as an irregular-hours worker?

Someone whose paid hours in each pay period are wholly or mostly variable under their contract - typical zero-hours and casual arrangements. Part-year workers have periods of at least a week each year they are not required to work and are not paid.

Does overtime affect the 12.07% calculation?

The accrual is based on hours actually worked and the pay for them, so extra hours increase both the holiday hours and the holiday pay accrued in that period.

Holiday pay calculator for irregular hours (12.07%)

For casual, zero-hours and part-year workers: what holiday they accrue from the hours they actually work, and what rolled-up holiday pay looks like on the payslip.

Calculator · Time off & leave · Updated for the 2026/27 tax year

The pay period

Hours worked in the period

Hourly rate (£)

Holiday hours accrued

9.7 hrs

80h × 12.07%

Holiday pay accrued

£130.36

period pay × 12.07%

If rolled up: payslip line

£130.36

must be itemised separately

The 12.07% method applies to irregular-hours and part-year workers for leave years starting on or after 1 April 2024: holiday accrues at 12.07% of hours worked in each pay period (5.6 weeks ÷ 46.4 working weeks). Rolled-up holiday pay - paying the 12.07% uplift each payslip instead of when leave is taken - is lawful for these workers if itemised as a separate line.

In short

Irregular-hours and part-year workers accrue holiday at 12.07% of the hours they work each pay period - and for these workers, rolled-up holiday pay (a separate 12.07% line on every payslip) has been lawful for leave years starting on or after 1 April 2024. The percentage comes from the statutory maths: 5.6 weeks' leave ÷ 46.4 weeks of work.

Where does 12.07% come from?

A year holds 52 weeks. Statutory leave is 5.6 of them, leaving 46.4 working weeks. 5.6 ÷ 46.4 = 12.07% - so for every hour actually worked, 12.07% of an hour of paid leave accrues (Acas).

Who counts as an irregular-hours or part-year worker?

Which holiday method applies.
Worker	Method
Zero-hours / casual, hours vary each period	12.07% accrual (this page)
Term-time only / part-year	12.07% accrual
Fixed part-time pattern (e.g. 3 days/week)	days × 5.6 - use the pro-rata calculator
Full-time fixed hours	5.6 weeks (28-day cap)

Is rolled-up holiday pay legal?

For irregular-hours and part-year workers, yes - for leave years starting on or after 1 April 2024. Two hard rules: the 12.07% must be a separate, itemised line on the payslip, and workers must still be able to actually take time off (unpaid, since the pay came early). For everyone else, rolled-up holiday pay remains non-compliant - pay when leave is taken, using a 52-paid-week average for variable pay. Regular overtime belongs in that average too: see overtime and holiday pay, and the rates table for every figure.

Not legal advice

This calculator applies the statutory rules as published and shows its working, but it cannot know your contracts, your policies or anything unusual about the case. Treat the figure as a starting point, and take advice on anything contested or expensive.

More tools: All 24 calculators · 66 guides behind the numbers · 30 templates to go with them

Accruals without the spreadsheet

CoDash handles working patterns, part-timers and leave accrual automatically - with timesheets and rotas feeding the same record.

See leave booking in the demo See time off in CoDash