Most businesses operate a leave year between January and December.
If this applies to your business, and you have workers with irregular hours (e.g. agency, zero hours and part-year workers), then as regards leave years on or after 1 April 2024 , these will now come under the new rules set out in The Employment Rights Regulations 2023 and the new holiday pay regime.
In simple terms, that regime permits rolled-up holiday pay (at 12.07%) for such workers i.e. they accrue leave at 12.07% and that can be paid in a rolled-up payment, subject to compliance with the new regulations