In 2013-2014, both Christmas and New Year’s Day fall on a Wednesday. Boxing Day and 2 January 2014 both fall on a Thursday. Accordingly, all are to be observed on the actual days they fall.
Public holidays that fall in a closedown period and would otherwise be working days for employees are to be observed as public holidays (and not counted as annual holidays).
If an employee becomes sick or injured (or their partner/spouse/dependant becomes sick or injured) or suffers a bereavement before taking annual holidays and it continues into the annual holidays, then the employer must allow the employee to take:
- Any period of sickness or injury that the employee would otherwise take as an annual holiday as sick leave;
- Any period related to the bereavement that the employee would otherwise take as an annual holiday as bereavement leave.
Public holidays are to be paid at the relevant daily pay. This is usually the amount the employee would have received had the employee worked that day.
Relevant daily pay can become complicated by the potential of overtime being worked on the day or variable hours or commissions. It is possible to calculate relevant daily pay using the statutory gross earnings formula. However, this is not recommended, as it captures all additional payments made throughout the year (including overtime, commission and bonuses), so the formula tends to inflate relevant daily pay beyond what the employee would have earned for working.
If an employee becomes sick or injured (or their partner/spouse/dependant becomes sick or injured) during annual holidays, then they may, with their employer’s agreement, take those days as sick leave (rather than annual holidays).
Any bereavement leave taken during annual holidays must be treated as bereavement leave and not annual holidays.