What about employees who do not work regular or set hours?

C works 10 hours in the first and second week of the month, 5 in the third and 0 in the last. Their rate would be worked out by the number of annualised hours they worked. This is worked out using the following :

Firstly using the figure of 12.07% (this is the percentage of the working year that is taken by holiday entitlement, i.e.5.6 weeks / 46.5 days = 12.07) as the percentage of holiday in one year.

This is then divided by 100 and then multiplied by the number of hours worked in that week so in B’s case; 12.07/100x10 = 1.21 minutes. This will therefore be C’s accrued holiday entitlement for that week.

Over the 4 week period above C will therefore accrue the following;

Week 1: 12.07/100x10 = 1.21 minutes

Week 2: 12.07/100x10 = 1.21 minutes

Week 3: 12.07/100x5 = 0.60 minutes

Week 4: 0 minutes as no hours have been worked.

Therefore over the 4 weeks C is entitled to 3 hours holiday pay. If C chooses to take a day as holiday then they will be paid for 3 hours. If you can roughly annualise this for the year i.e. saying they work an average of 7 hours every week then the calculation will be made easier for you, as they will accrue the same number of minutes every week i.e. 12.07/100x7=0.84 minutes which over a year equate to 44 hours.