Payroll Legislation

Can Workers Now Carry Forward Annual Leave?


Can Workers Now Carry Forward Annual Leave?

Due Date

26 March 2020


The Government has passed emergency legislation to relax the restrictions on carrying leave between leave years during the COVID-19 pandemic.

What the Legislation States

• Where it has not been reasonably practicable for a worker to take some or all of their holiday due to the effects of COVID-19, the untaken amount may be carried forward into the following two leave years.

• This does not apply if workers are still able to take leave; in these circumstances, you still need to facilitate leave being taken in the leave year to which it normally relates.

• Examples of where it may not be reasonable to take holiday include:

    • Where the business has faced an increase in demand due to COVID-19 that would reasonably require the worker to continue to be at work.
    • The health of the worker and how soon they need to take a period of rest and relaxation.

• You should do everything reasonably practicable to ensure that the worker is able to take as much of their leave as possible to prevent burn out.

• Note that any leave outside of the 5.6 weeks’ statutory entitlement is outside the scope of legislation.

Payroll Legislation Guide

This FREE seasonal guide includes advice on payroll legislative updates as they happen – quarterly advice on all updates in an easy-to-read format.

Download Guide

Making payroll & HR easy