– Employers will have to keep “adequate” records to demonstrate compliance with their obligations under the WTR in relation to the 48-hour week, 8-hour limit on night work etc. The regulations make it clear that there is no need to record a worker’s daily working hours if the employer is able to demonstrate compliance without doing so.
– The introduction of rolled-up holiday pay.
– Leave for part year and irregular hours workers will, from 1 January 2024, accrue at the rate of 12.07% of hours worked and will be paid at the rate of 12.07% of pay in a pay period.
Where the amount of annual leave that has accrued includes a fraction of an hour, the fraction is to be treated as zero if it’s less than 30 minutes and one hour if it’s 30 minutes or more.
A 52-week reference period is to be used for calculating accrual of annual leave.
– The elements of remuneration that should be included in calculations of a week’s pay for holiday pay purposes will remain the same so employers can continue with their current payroll systems.
– There will be a right to carry over annual leave in situations including sickness, a failure to recognise employment status, failing to afford the right to paid annual leave, and as a result of being unable to exercise the right as a result of statutory leave.
– 31 March 2024 is the backstop for the carry over of leave under the Covid 19 provisions.
and
– Small businesses (with fewer than 50 employees) will be able to inform and consult directly with employees in respect of TUPE, and this flexibility will be extended to all businesses where a small transfer of fewer than 10 employees is proposed.