Rolled-Up Holiday Pay Calculator
Pay the 12.07% uplift on each payslip rather than when holiday is taken — lawful for irregular-hours and part-year workers since April 2024.
Holiday pay due
£181.05
100 hours × £15 = £1500 basic pay. Rolled-up holiday pay = £1500 × 12.07% = £181.05.
- Rolled-up holiday pay is only lawful for irregular-hours and part-year workers and must be itemised separately on the payslip.
When rolled-up pay is lawful
For most of the last two decades, rolled-up holiday pay was unlawful in the UK after the European Court of Justice ruled it could discourage workers from taking time off. The 2024 regulations brought it back for two specific groups: irregular-hours workers and part-year workers. For everyone else, holiday pay must still be paid when the holiday is taken.
The 12.07% is added to the basic hourly rate for every hour worked. The total pay over a year ends up the same as paying full pay for 5.6 weeks of leave — it's just distributed differently.
What a compliant payslip looks like
The 12.07% uplift must be itemised separately on the payslip. A headline rate that silently bakes it in is not compliant. A minimal compliant breakdown might read:
Hours worked 40 Basic pay (£12.00) £480.00 Holiday pay (12.07%) £57.94 Gross pay £537.94
The worker still has the right to take time off and is paid through the uplift when they do — no further payment is needed for the leave itself.
Frequently asked questions
Is rolled-up holiday pay legal in the UK?+
Yes, but only for irregular-hours and part-year workers, and only for leave years starting on or after 1 April 2024. For regular workers it remains unlawful and holiday pay must be paid when the holiday is taken.
How must rolled-up holiday pay be shown on a payslip?+
The 12.07% uplift must be itemised separately. A payslip line such as 'holiday pay 12.07%' or 'holiday pay accrual' alongside the basic pay line satisfies this. Lumping it into the headline rate without breakout is not compliant.
What rate is rolled-up pay based on?+
On the worker's normal hourly rate including any regular elements that would otherwise need to be in a 52-week average (such as recurring shift premiums or commission, if part of normal pay).