For many employers, the run up to Christmas is one of the busiest times of the year. Retailers take on temporary staff, hospitality venues extend their opening hours, and many businesses see shifts, overtime and bonuses increase.

Understanding holiday pay in the UK can be a challenging task, both for employers and employees. While the basic premise of holiday entitlement might seem straightforward, the intricacies of how holiday pay is calculated, who is entitled to it, and what constitutes 'holiday pay' can become complex.

The holiday pay legislation was changed in April 2020 (read our blog), but a recently published government impact assessment has shown this to have had a number of issues.

It is that time of year again but holidays can be a stressful time and can also cause issues within payroll.