On commencement of employment, an employee begins to build up or accrue holiday entitlement. An employee is entitled to a minimum of 5.6 week’s leave. 4 weeks of this must be taken during the leave year to which it relates. It is up to the employer whether the rest i.e. 1.6 weeks, may be carried over into the next leave year.
There is no statutory obligation on an employer to allow an employee to carry leave over to the following year, though this may not be the case where the employee has been on long term sick leave or maternity leave. Leave may generally only be carried over if the employer gives the employee permission or if it is stated in the employment contract and/or staff handbook.