Holiday Entitlement Calculator, 2026/27

Whether you are onboarding a new employee mid-year or handling a leaver's final pay, getting holiday entitlement right protects your company from disputes. This calculator applies the statutory 5.6-week rule to partial years and different working patterns.

The holiday entitlement calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.

If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Based on the statutory minimum of 5.6 weeks a year, applied pro rata to days worked in the leave year and days per week contracted. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.

Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.

Holiday Entitlement Calculator

Your figures

Result, 2026/27

Pro-rata entitlement for the period employed

28.0 days

Full-year entitlement (if employed all year)

28.0 days

Days remaining to take

28.0 days

Proportion of the leave year worked

100.0%

Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.

Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.

How this is calculated

Full-time statutory entitlement is 5.6 weeks a year. For a standard 5-day week that equals 28 days. This calculator scales that figure by the proportion of the 365-day leave year the employee was actually employed for, which is the correct approach for someone starting or leaving partway through the year.

It then multiplies by days-per-week worked to reflect part-time staff, and finally subtracts any leave already taken to show what remains outstanding, a figure that becomes especially important when calculating a leaver's final payslip.

For a leaver, unused statutory holiday must be paid in lieu on the final payslip; it cannot simply be lost, which makes an accurate pro-rata calculation a legal requirement, not just good practice.

Mid-year starters and leavers

New starters typically accrue holiday from their first day of employment, even during any probationary period, so entitlement should be tracked from day one rather than only once probation ends.

For leavers, employers must calculate exactly how much statutory leave the employee has accrued up to their leaving date and compare it with how much they have taken; any shortfall is paid as holiday pay in lieu, and any excess taken can, if the contract allows, be deducted from final pay.

Keeping records that stand up to scrutiny

Because holiday disputes are a common source of employment tribunal claims, it is worth keeping a simple running record for each employee showing entitlement accrued, days taken and days remaining, updated at each pay run rather than reconstructed only when a query arises.

Where irregular-hours workers are involved, using the 12.07% accrual method from April 2024 onward rather than the weeks-based method here avoids underpayment risk specific to that group.

What this means for your company

Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.

Frequently asked questions

How is holiday entitlement calculated for a new starter?

By taking the statutory 5.6-week annual entitlement, prorating it for days per week worked, and further prorating it for the proportion of the leave year the employee has actually been employed since starting.

What happens to unused holiday when someone leaves?

Any statutory holiday accrued but not taken must be paid as holiday pay in lieu on the final payslip. It cannot lawfully be forfeited by the employer.

Can an employee take more holiday than they have accrued?

Only if the employer agrees or the contract permits it; otherwise any excess taken before it has accrued can usually be recovered from final pay if the employee leaves before accruing it.

Does this apply to zero-hours or casual workers?

Not in the way this calculator works. Since April 2024, irregular-hours and part-year workers accrue leave at 12.07% of hours worked in each pay period, which needs a different calculation method.

These calculators are provided for general illustration and do not constitute tax or financial advice. Results depend on the accuracy and completeness of the information entered, and on circumstances this tool cannot capture, including residence, other income, reliefs, group structures and prior-year positions. Rates and thresholds are those published by HMRC for the tax year selected and may change. You should not act, or refrain from acting, on the basis of these figures alone. For advice specific to your company, book a free consultation.

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