A holiday pay percentage calculator helps estimate holiday accrual and, where applicable, holiday pay for different working patterns. For eligible irregular-hours and part-year workers, the commonly used statutory accrual percentage is 12.07%. This means 12.07 hours of holiday for every 100 hours worked under the relevant accrual method.
However, 12.07% is not automatically applicable to every UK worker. Fixed-hours, irregular-hours, part-year and other workers can be subject to different calculation rules. Holiday entitlement, holiday accrual and holiday pay are also separate concepts.
Click Here: Holiday Pay Calculator
How to Use the Holiday Pay Calculator?
Holiday Pay Percentage Calculator
Select your working pattern:
- Fixed-hours
- Irregular-hours
- Part-year
- Zero-hours
- Not sure
Enter the hours or earnings requested by the calculator to see the applicable result.
Calculator Results
The calculator can show:
- Holiday accrual percentage
- Holiday hours accrued
- Holiday pay amount, where applicable
- Rolled-up holiday pay, where applicable
- A breakdown showing how the result was calculated
Use the calculator before working through the examples below. If you are unsure which calculation applies to you, start with the worker-type selection rather than automatically applying 12.07%.
What Does a Holiday Pay Percentage Mean?
A holiday pay percentage can refer to the percentage used to calculate holiday accrual or, in a different context, the percentage used to calculate rolled-up holiday pay.
That distinction matters.
A worker might want to know:
- How many hours of holiday have I earned?
- How much holiday pay should I receive?
- Can my employer add holiday pay to my regular pay?
- Does the 12.07% calculation apply to me?
- Should overtime or commission affect my holiday pay?
These questions do not necessarily have the same answer.
Holiday Entitlement vs Holiday Accrual vs Holiday Pay
| Term | Definition |
|---|---|
| Holiday entitlement | The amount of annual leave a worker is entitled to receive. For many workers, the statutory minimum is 5.6 weeks of paid holiday each year, although contractual arrangements can provide more. |
| Holiday accrual | Describes how entitlement builds up over time. This is particularly relevant when working hours are irregular or when a worker has only worked part of a leave year. |
| Holiday pay | The money paid to a worker for a period of holiday. The calculation can depend on the worker’s pay and relevant earnings rather than simply taking an accrued number of hours and multiplying it by basic hourly pay. |
These concepts should therefore be kept separate.
Is 12.07% the Same as Holiday Pay?
No.
The 12.07% figure is associated with a method of calculating holiday accrual for eligible irregular-hours and part-year workers. It can be used to determine how much holiday time is accrued from hours worked.
| Example | Calculation |
|---|---|
| If 100 hours are worked | 100 × 12.07% = 12.07 hours |
That gives an accrual result. It does not automatically mean the worker is owed £12.07 or that every worker should receive 12.07% of their wages as holiday pay.
Holiday pay is a separate calculation.
Visit Now: GOV.UKWho May Need the 12.07% Holiday Accrual Method?
The method is particularly relevant to irregular-hours workers and part-year workers where the applicable rules allow this approach.
It can also be relevant to workers whose hours vary significantly, including some zero-hours and seasonal workers.
Being part-time does not automatically make a worker an irregular-hours worker.
For example, someone who works exactly 20 hours every week on fixed days has a regular working pattern, even though they work fewer hours than a full-time employee. Applying 12.07% simply because the worker is part-time can therefore produce the wrong result.
Practical Scenario: Which worker am I?
Ask:
- Are my contracted hours fixed?
- Do my hours change from week to week?
- Do I work only during part of the year?
- Do I have a zero-hours arrangement?
- Does my employer use a rolled-up holiday pay arrangement?
If you cannot classify your working pattern confidently, use the calculator’s Not sure option and check the relevant rules before relying on the result.
How Is the 12.07% Holiday Accrual Percentage Calculated?
The 12.07% figure comes from the relationship between the statutory 5.6-week holiday entitlement and the remaining working portion of a 52-week year.
| Formula | Calculation |
|---|---|
| 12.07% | 5.6 ÷ 46.4 × 100 |
| The calculation uses | Value |
|---|---|
| Statutory holiday | 5.6 weeks |
| Remaining portion of the year | 46.4 weeks |
| Result | Approximately 12.07% |
The percentage can then be applied to relevant hours worked when calculating holiday accrual under the applicable method.
How to Calculate Holiday Hours Using 12.07%
Basic irregular-hours calculation
| Hours Worked | Calculation | Holiday Accrued |
|---|---|---|
| 100 hours | 100 × 12.07% | 12.07 hours |
| 200 hours | 200 × 12.07% | 24.14 hours |
| 500 hours | 500 × 12.07% | 60.35 hours |
The worker therefore accrues approximately 12.07 hours of holiday under this method.
The same principle can be applied to different amounts of work.
The calculator should retain precision during the calculation rather than repeatedly rounding intermediate figures.
How to Calculate Holiday Accrual for Different Hours Worked
| Hours worked | Holiday hours accrued |
|---|---|
| 100 | 12.07 |
| 200 | 24.14 |
| 300 | 36.21 |
| 500 | 60.35 |
The table demonstrates why a worker with changing hours can accrue different amounts of holiday from one period to another.
The percentage remains the same in this example, but the number of holiday hours changes because the hours worked change.
Does 12.07% Apply to Pay or Hours?
The distinction is straightforward:
| Calculation Type | Formula |
|---|---|
| Hours-based calculation | Hours worked × 12.07% = holiday hours accrued |
| Pay calculation | Relevant earnings × applicable holiday-pay percentage or method = holiday pay, where the relevant rules provide for that calculation |
These calculations should not be mixed.
A worker can therefore use an accrual calculation to establish holiday hours and still need a separate calculation to establish the value of that holiday.
Read More: Annual Salary Calculator UK How to Calculate Holiday Pay in the UK
Holiday pay is not necessarily just the worker’s basic hourly rate multiplied by the number of holiday hours.
The appropriate calculation can depend on the worker’s circumstances and relevant earnings.
Holiday Pay Is Not the Same as Holiday Accrual
Suppose a worker has accrued 20 hours of holiday.
That tells you the amount of leave available under the relevant accrual calculation. It does not by itself establish the exact amount of money that should be paid for taking that leave.
Holiday pay may involve relevant earnings and an averaging approach, particularly where earnings vary.
This is why a holiday accrual calculator and a holiday pay calculator can serve different purposes.
What Earnings Can Affect Holiday Pay?
Depending on the worker and applicable calculation, relevant pay can include more than basic salary.
Examples include:
- Basic pay
- Overtime
- Commission
- Other relevant pay elements
The treatment of each payment should not be assumed to be identical.
A worker who regularly receives overtime can have a different holiday-pay calculation from someone whose only earnings are basic contractual wages.
Likewise, commission can matter where it forms part of the relevant earnings used for the applicable holiday-pay calculation.
How Is Average Weekly Pay Used?
Where a worker’s earnings vary, an average can provide the basis for calculating holiday pay.
The relevant reference or averaging period depends on the applicable rules and the worker’s circumstances.
Variable earnings
Suppose a worker’s earnings change significantly from one week to another because their working hours vary.
Instead of simply taking the earnings from one unusually high or low week, the applicable calculation may require relevant earnings to be considered over an averaging period.
The calculation then produces an average weekly figure that can be used when determining holiday pay.
This is why workers with variable pay should not assume that:
holiday hours × current basic hourly rate
will always produce the correct holiday-pay figure.
Holiday Pay for Irregular-Hours and Part-Year Workers
Workers with non-standard working patterns often need more careful calculations because the amount they work can change substantially.
Irregular-Hours Workers
An irregular-hours worker does not necessarily work the same number of hours each week.
For example:
- Week 1: 12 hours
- Week 2: 28 hours
- Week 3: 7 hours
- Week 4: 35 hours
A calculation based on a fixed weekly pattern would not accurately represent this worker’s actual hours.
Where the relevant statutory method applies, holiday accrual can instead be linked to the hours actually worked.
This is one reason the 12.07% calculation is particularly associated with irregular-hours workers.
Part-Year Workers
A part-year worker is not simply the same thing as a part-time worker.
A part-time worker can work throughout the year on a fixed schedule. A part-year worker may have periods during which they do not work at all.
For example, someone may work during certain weeks of the year but have unpaid periods when they are not required to work.
Worked Example 3: Part-year worker
| Hours Worked | Accrual Rate | Holiday Hours Accrued |
|---|---|---|
| 120 hours | 12.07% | 14.484 hours |
The calculator can display the precise calculation before applying any appropriate display or legal rounding treatment.
The key point is that the calculation relates to the worker’s applicable working pattern, not simply the fact that the worker is described as “part-time”.
Zero-Hours and Seasonal Workers
Zero-hours and seasonal workers can have highly variable working patterns.
A seasonal worker might work:
- 20 hours in one week
- 35 hours in another
- no hours during a later period
- 15 hours when work resumes
Their holiday accrual can therefore change with the amount of work performed.
The calculator should not assume a fixed weekly schedule. Instead, the worker should enter the relevant hours or earnings requested by the calculation.
Rolled-Up Holiday Pay and the 12.07% Method
Rolled-up holiday pay is a different concept from simply accruing holiday hours.
What Is Rolled-Up Holiday Pay?
With rolled-up holiday pay, holiday pay is included with the worker’s regular pay rather than being paid only when the worker takes holiday.
This distinction matters because a worker can have an amount representing holiday pay included in their regular payments while still needing to understand how their actual holiday entitlement is calculated.
How Is Rolled-Up Holiday Pay Calculated?
Where the applicable rules allow rolled-up holiday pay, the calculation can be based on eligible earnings and the applicable percentage.
Formula Box
Eligible earnings × applicable percentage = rolled-up holiday pay
Rolled-up holiday pay
| Item | Calculation | Result |
|---|---|---|
| Rolled-up holiday pay | £1,000 × 12.07% | £120.70 |
| Holiday entitlement | £1,000 × 12.07% | £120.70 of holiday entitlement |
The result is £120.70 of rolled-up holiday pay for that calculation.
The first is a money calculation. The second would be an inappropriate interpretation of a percentage applied to earnings.
Who Can Use Rolled-Up Holiday Pay?
Rolled-up holiday pay should not be treated as a universal option for every employee.
Its use depends on the worker’s circumstances and the applicable rules.
A calculator should therefore establish the worker type before automatically presenting a rolled-up holiday-pay result.
Is Rolled-Up Holiday Pay the Same as Holiday Pay?
They are related but should not be treated as identical.
| Feature | Holiday accrual | Holiday pay | Rolled-up holiday pay |
|---|---|---|---|
| Main purpose | Establish holiday entitlement accrued | Establish pay for holiday | Include holiday pay within regular pay |
| Based on | Applicable working pattern/hours | Applicable pay rules and earnings | Eligible earnings and applicable percentage |
| Result | Holiday hours or entitlement | Money paid for holiday | Holiday-pay amount included with regular pay |
| When relevant | During accrual | When holiday pay is calculated | Where rolled-up payment is permitted |
How Much Holiday Do You Accrue With Different Working Patterns?
Different working arrangements can require different approaches.
| Working pattern | What matters for the calculation | Relevant approach |
|---|---|---|
| Fixed-hours | Contracted working pattern | Applicable holiday entitlement/pay rules |
| Irregular-hours | Hours vary | Relevant accrual method |
| Part-year | Work occurs during part of the year | Part-year rules |
| Zero-hours | Hours can vary considerably | Applicable irregular-hours rules |
| Seasonal | Work varies by season | Applicable working-pattern rules |
| Term-time | Work follows periods of the year | Applicable part-year rules |
Fixed-Hours Workers
A fixed-hours worker should not automatically use 12.07%.
For example, someone who works 20 hours every week may be part-time but still have a regular, predictable working pattern.
The fact that their weekly hours are lower than a full-time employee does not by itself establish eligibility for the 12.07% method.
Workers With Different Hours Each Week
Consider a worker who completes 80 hours in one period and 140 hours in another.
The hours-based accrual calculation will naturally produce different holiday accrual figures because the amount of work is different.
The key question is not simply:
“Do I work part-time?”
It is:
“What type of working arrangement do I have, and which holiday calculation applies to it?”
Workers With Multiple Pay Rates
Suppose a worker receives different rates for different types of work.
For example:
- Standard work: £12 per hour
- Different duties: £15 per hour
The number of holiday hours and the value of holiday pay should not automatically be calculated as though every hour had been paid at one identical rate.
The calculator should therefore identify the relevant earnings and working pattern before calculating the final holiday-pay amount.
Workers With Overtime or Commission
A worker may receive basic wages plus regular overtime or commission.
For holiday-pay purposes, the relevant earnings can involve more than basic pay.
For example, a worker earning £1,500 in basic pay plus relevant additional earnings during an applicable averaging period should not necessarily calculate holiday pay using only the £1,500 basic figure.
The appropriate calculation should consider the earnings relevant to the applicable holiday-pay rules.
What If You Get More Than the Statutory 5.6 Weeks?
The statutory minimum and contractual holiday entitlement are not always the same.
Statutory Holiday vs Contractual Holiday
The statutory minimum is 5.6 weeks of paid holiday for eligible workers.
An employer can provide more holiday through the employment contract.
For example, a contract might provide:
- 5.6 weeks
- 6 weeks
- 6.5 weeks
- 7 weeks
The additional amount is contractual rather than part of the statutory minimum.
Calculating a Higher Holiday Entitlement
A worker with enhanced contractual entitlement needs to use the entitlement that actually applies to their employment arrangement.
| Holiday entitlement | Example accrual percentage |
|---|---|
| 5.6 weeks | 12.07% statutory basis |
| 6 weeks | Higher contractual percentage |
| 6.5 weeks | Higher contractual percentage |
| 7 weeks | Higher contractual percentage |
| Custom entitlement | Calculate from the applicable entitlement |
How Additional Leave Changes the Accrual Percentage
6-week entitlement
A worker has a contractual entitlement of 6 weeks rather than 5.6 weeks.
The percentage should not simply remain 12.07% if the calculation is intended to reflect the higher contractual entitlement.
| Entitlement | Working Portion | Calculation | Percentage |
|---|---|---|---|
| 6 weeks | 46 weeks | 52 – 6 = 46 weeks | 13.04% |
| 6 weeks | 46 weeks | 6 ÷ 46 × 100 | 13.04% |
Therefore, a 6-week entitlement produces approximately 13.04% using this calculation method.
Holiday Pay Calculation Examples
The following examples focus on different situations rather than repeating the same calculation.
Irregular-hours worker
| Hours Worked | Calculation | Holiday Hours Accrued |
|---|---|---|
| 250 hours | 250 × 12.07% = 30.175 hours | Approximately 30.18 hours |
The worker accrues approximately 30.18 hours before any applicable rounding treatment.
Part-year worker
| Hours Worked | Calculation | Holiday Hours Accrued |
|---|---|---|
| 160 hours | 160 × 12.07% = 19.312 hours | Approximately 19.31 hours |
The calculation produces approximately 19.31 hours.
Worker with overtime
A worker receives basic pay plus relevant overtime.
The holiday-pay calculation should not automatically use basic pay alone if the applicable rules require relevant overtime earnings to be included.
The worker’s relevant earnings should first be identified and the appropriate averaging method applied.
Read More: Overtime Pay Calculator UK Worker with commission
A worker earns basic wages and commission.
Where commission forms part of the relevant holiday-pay calculation, it should be considered rather than assuming holiday pay is always based only on basic salary.
Rolled-up holiday pay
| Eligible Earnings | Calculation | Result |
|---|---|---|
| £1,250 | £1,250 × 12.07% | £150.875 |
The unrounded result is £150.875, with the displayed monetary amount normally shown to two decimal places.
The calculator should retain precision during the calculation and apply appropriate rounding only at the required stage.
Common Holiday Pay Percentage Calculation Mistakes
Applying 12.07% to Every Worker
The percentage should not be treated as a universal holiday calculation.
Start with the worker’s employment pattern and determine whether the relevant method applies.
Confusing Part-Time With Irregular-Hours Work
Part-time means fewer hours than a full-time arrangement. It does not automatically mean hours are irregular.
A fixed 20-hour weekly schedule is different from a worker whose hours change every week.
Confusing Holiday Accrual With Holiday Pay
Holiday hours tell you about leave entitlement.
Holiday pay tells you about the money associated with a holiday.
One calculation does not automatically answer the other.
Confusing 5.6 Weeks With 5.6%
The statutory figure is 5.6 weeks, not 5.6%.
The 12.07% figure is derived from the relationship between the 5.6-week entitlement and the remaining working portion of the year.
Ignoring Additional Contractual Leave
If an employment contract provides more than 5.6 weeks, do not automatically calculate the entire entitlement using only the statutory percentage.
Treating All Overtime and Commission the Same Way
Relevant overtime and commission can affect holiday pay, but the treatment depends on the applicable calculation.
Do not assume that every additional payment is automatically included or excluded.
Ignoring Relevant Average Earnings
For workers with variable pay, using one unusually high or low pay period can produce an inappropriate result where an averaging method applies.
Applying Rolled-Up Holiday Pay Incorrectly
Rolled-up holiday pay is not simply another name for holiday accrual.
It is a method of paying holiday pay and should only be used where the relevant rules permit it.
Rounding the Calculation Too Early
For example, do not round 12.07% to 12% before calculating holiday hours.
Keep the full percentage during the calculation and round the final result appropriately.
Assuming Bank Holidays Are Automatically Separate From Holiday Entitlement
Bank holidays can form part of a worker’s overall holiday entitlement.
Do not assume that bank holidays are always additional days on top of the worker’s entitlement.
Great Britain vs Northern Ireland Holiday Pay Rules
Why “UK Holiday Pay” Can Be Misleading
The term “UK holiday pay” can hide differences between the rules applying in Great Britain and Northern Ireland.
England, Scotland and Wales form Great Britain and share the relevant Great Britain framework discussed in this calculator.
Northern Ireland has a different holiday-law framework.
That means a calculator aimed at UK users should identify the worker’s location rather than presenting every rule as universally applicable.
Read More: Holiday Leave Accrual Calculator UKWhich Rules Apply to Your Location?
| Location | Relevant holiday framework |
|---|---|
| England | Great Britain holiday rules |
| Scotland | Great Britain holiday rules |
| Wales | Great Britain holiday rules |
| Northern Ireland | Northern Ireland holiday rules |
If you are in Northern Ireland, do not automatically rely on a Great Britain calculation.
2026/27 Holiday Pay Rules and Important Considerations
The 2026/27 calculation should distinguish rules that apply during the relevant leave year from older guidance.
A calculator should not carry forward an old percentage or rule simply because it appeared in an earlier holiday-pay guide.
For employers and employees, the relevant employment arrangement, worker type and applicable statutory rules should be checked before relying on a result.
Holiday Records and Employer Record-Keeping
Holiday records are particularly relevant to employers because accurate records help demonstrate how entitlement and holiday pay have been calculated.
The supplied 2026/27 guidance identifies a six-year record-retention issue that should be checked against the authoritative rules before being relied upon.
Employers should keep clear records of:
- Hours worked
- Holiday accrued
- Holiday taken
- Holiday pay
- Relevant earnings
- The calculation method used
Good records also make it easier to investigate disagreements over holiday entitlement or pay.
Rounding and Calculation Precision
A calculator should avoid rounding too early.
For example:
| Calculation | Result |
|---|---|
| 100 × 12.07% | 12.07 hours |
| Do not first turn 12.07% into 12%. |
Likewise, if a calculation produces a fraction of an hour, retain the precise result internally before applying the appropriate display or legal rounding treatment.
Expert Tips for Accurate Holiday Pay Calculations
Identify Your Worker Type First
Do not begin with 12.07%.
Begin by identifying whether the worker has fixed hours, irregular hours, a part-year arrangement or another working pattern.
Separate Holiday Hours From Holiday Pay
Calculate the amount of leave first where appropriate, then determine how the holiday is valued.
Check Your Contractual Entitlement
The statutory minimum is not necessarily the worker’s complete entitlement.
A contract may provide additional holiday.
Use the Correct Earnings and Averaging Method
Variable pay can make holiday-pay calculations more complex.
Check which earnings and averaging method apply instead of using the most recent payslip automatically.
Keep Full Calculation Records
Record the hours, earnings, holiday accrued and calculation method used.
This is particularly useful for employers managing workers with irregular schedules.
Avoid Rounding Intermediate Results
Keep full precision until the relevant final stage.
This reduces calculation errors.
Check Whether Rolled-Up Holiday Pay Applies
Do not assume that rolled-up holiday pay is available to every worker.
Eligibility and the applicable rules should be checked first.
Check the Applicable Rules for Your UK Nation
England, Scotland and Wales fall within the Great Britain framework, while Northern Ireland has separate holiday rules.
What is a holiday pay percentage calculator?
A holiday pay percentage calculator helps estimate holiday accrual and, where applicable, holiday pay or rolled-up holiday pay. The correct calculation depends on the worker’s employment pattern and the relevant rules.
Why is holiday accrual calculated at 12.07%?
The 12.07% figure is based on 5.6 weeks of statutory holiday compared with the remaining 46.4 weeks of a 52-week year:
5.6 ÷ 46.4 × 100 = 12.07%
It is associated with the relevant accrual method for eligible irregular-hours and part-year workers.
How do I calculate 12.07% holiday accrual?
Multiply the relevant hours worked by 12.07%.
For example:
200 × 12.07% = 24.14 hours
The result is the holiday hours accrued under the applicable method.
Is 12.07% the same as holiday pay?
No.
12.07% can be used in an applicable holiday-accrual calculation. Holiday pay is a separate monetary calculation that can depend on relevant earnings and the applicable pay rules.
How many holiday hours do I get from 100 hours worked?
Using the applicable 12.07% accrual method:
100 × 12.07% = 12.07 hours
Whether this method applies to you depends on your working pattern and the relevant rules.
Can I use 12.07% if I work part-time?
Not automatically.
A fixed-hours part-time worker is different from an irregular-hours worker. Your working pattern determines which calculation is appropriate.
Can fixed-hours workers receive rolled-up holiday pay?
Do not assume so. Rolled-up holiday pay has specific eligibility requirements and should not be treated as a universal option for fixed-hours employees.
How does holiday pay work for zero-hours workers?
Zero-hours workers can have changing weekly hours, so their holiday calculations may need to reflect the hours actually worked and the applicable rules for their working pattern.
How does holiday pay work for part-year workers?
Part-year workers have periods when they are not required to work. Their holiday entitlement and pay should be calculated using the rules applicable to part-year workers rather than treating them as ordinary fixed-hours part-time employees.
Does overtime count towards holiday pay?
Relevant overtime can affect holiday pay where the applicable rules require it to be included. Do not assume holiday pay is always based only on basic wages.
Does commission count towards holiday pay?
Commission can be relevant to holiday pay depending on the applicable calculation. Workers should not automatically exclude commission from their relevant earnings.
How is average holiday pay calculated?
Where an averaging method applies, relevant earnings are considered over the applicable reference or averaging period to establish an average figure for holiday pay.
Can my employer give me more than 5.6 weeks’ holiday?
Yes. An employment contract can provide additional holiday above the statutory minimum. The additional entitlement should be included when determining the worker’s contractual holiday position.
Does 12.07% apply in Northern Ireland?
Do not automatically apply the Great Britain 12.07% approach to Northern Ireland. Northern Ireland has a separate holiday-law framework.
What is the difference between holiday entitlement and holiday pay?
Holiday entitlement is the amount of leave a worker is entitled to. Holiday pay is the money associated with that leave. A holiday accrual calculation can establish holiday hours without automatically determining the monetary value of those hours.
Conclusion
Calculating holiday pay accurately starts with identifying your working pattern and using the correct calculation method. The 12.07% holiday accrual method can be useful for eligible irregular-hours and part-year workers, but it does not automatically apply to every UK employee. Keep holiday accrual, holiday entitlement and holiday pay separate, and check your contractual terms when your circumstances involve overtime, commission, additional leave or variable hours. Using the right method helps you avoid common calculation errors and gives you a clearer picture of your holiday entitlement and pay.
