Holiday-pay guides for employers
Each guide answers one question in its first paragraph, shows the arithmetic, and names its sources with the date they were read. Written by Patrick Roper ACA, ICAEW chartered accountant. Figures are re-checked monthly while the enforcement rules are still proposals.
How far back can the Fair Work Agency claim holiday pay?
Not before 18 December 2025. Why the six-year figure is a ceiling the window grows into, and how the tribunal route differs.
Holiday-pay penalty calculator: the proposed regime
200% of arrears, £20,000 cap, £100 minimum, the 14-day rule. Worked for 10, 25 and 50 workers, every figure labelled proposed.
Term-time staff: 52-week average or 12.07%
Harpur Trust v Brazel for leave years before April 2024, the new accrual method after it, and the contract test that decides which applies.
Rolled-up holiday pay at 12.07%: when it is lawful
The three conditions, who it is for, and the rule most payrolls miss: it must carry on through sick and statutory leave.
What holiday records a care provider must keep from 6 April 2026
Regulation 16B, six years, the Acas list, and the fuller set that shows the calculation was right.
What a holiday-pay audit costs in the UK
Every published price found on 1 November 2026, what each buys, and what drives the difference.