Rolled-up holiday pay calculator, 2026/27
For businesses employing casual, irregular hours or part-year staff, this calculator applies the statutory 12.07% rolled-up holiday pay uplift permitted for 2026/27 and shows exactly how much extra to add to each payment.
The rolled-up holiday pay 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. The 12.07% figure derives from the statutory 5.6 weeks' annual leave entitlement divided by the 46.4 remaining working weeks in a year, and is the rate specifically permitted by law for irregular hours and part-year workers from 1 April 2024 onwards. 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.
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Result, 2026/27
Total gross pay including holiday pay
Basic pay for hours worked
Rolled-up holiday pay (12.07%)
Uplift rate applied
Based on 5.6 weeks' statutory leave over a 46.4 week working yearIllustration 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
The statutory rolled-up holiday pay percentage of 12.07% comes directly from dividing 5.6 weeks of statutory annual leave by the 46.4 weeks left in the year once that leave is deducted from 52 weeks, meaning a worker paid this uplift on every hour worked is being compensated for holiday entitlement as they earn it, rather than receiving separate holiday pay when leave is taken. Applying this to the basic pay figure gives the total gross pay due for that period, including the rolled-up holiday element.
This method is only lawful for workers with irregular hours or part-year contracts, following changes to the Working Time Regulations that took effect for holiday years starting on or after 1 April 2024; workers with regular hours should continue to accrue and take holiday in the normal way, paid at their normal rate when leave is taken.
Why rolled-up holiday pay exists
Before the 2024 reforms, rolled-up holiday pay was technically unlawful under EU-derived case law, even though many employers used it informally for casual staff because it was simpler to administer than tracking accrued but untaken leave for irregular workers. The government's changes gave it a clear legal basis specifically for irregular hours and part-year workers, recognising the practical difficulty of calculating conventional holiday entitlement for genuinely variable working patterns.
For workers on genuinely irregular hours, such as zero hours contracts or seasonal work, rolled-up pay avoids the administrative burden of tracking a rolling 52-week reference period for average pay, which is otherwise required to calculate holiday pay for irregular workers.
Payslip and record-keeping requirements
Employers using rolled-up holiday pay must show the holiday pay element separately and clearly on every payslip, not bundle it into a single gross figure, so workers can see exactly what they are being paid for holiday entitlement. Getting this wrong, or applying it to workers with regular fixed hours who should accrue holiday conventionally, risks a claim for unlawful deduction from wages or unpaid holiday pay.
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
Is rolled-up holiday pay legal in the UK?
Yes, since holiday years starting on or after 1 April 2024, rolled-up holiday pay at 12.07% of pay is lawful specifically for irregular hours and part-year workers, following changes to the Working Time Regulations.
Can I use rolled-up holiday pay for a worker on fixed regular hours?
No, rolled-up holiday pay is only permitted for irregular hours and part-year workers. Employees with regular fixed hours should continue to accrue holiday and be paid at their normal rate when they take leave.
Why is the uplift exactly 12.07%?
It reflects 5.6 weeks of statutory annual leave divided by the 46.4 working weeks remaining in a 52-week year once that leave is excluded, giving the proportion of pay that represents holiday entitlement for each hour worked.
Does rolled-up holiday pay need to appear separately on a payslip?
Yes, the holiday pay element must be shown as a clearly identified separate amount on the payslip for every pay period it is paid, not combined into a single undifferentiated gross pay figure.
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