The Advisory, Conciliation and Arbitration Service (ACAS) has useful guidance for employers puzzling over staff holiday pay entitlements. These clarify the law in a useful question-and-answer format.

Subjects covered include the entitlement of agency workers and casual workers to paid leave, an explanation of the accrual system that employers can opt to use to calculate how much leave a worker has built up during their first year of employment and the rules on carrying leave over from one holiday year to another.

The guidance is available on the ACAS website .