Under the Working Time Regulations all employees are entitled to annual leave. Full time workers have a statutory entitlement of at least 5.6 weeks’ paid annual leave (which equates to 28 days for someone working five days a week). An employer can specify when holiday should be taken and whether Bank Holidays are included in the entitlement. There is a minimum right to paid holiday, but an employer may offer more than this. Part-time workers are entitled to the same level of holiday pro rata (so 5.6 times their usual working week, e.g. 22.4 days for someone working four days a week). Employees start building up annual leave entitlement from the first day of employment and are paid at their normal rate for holiday leave. Employees also are entitled to receive a payment for untaken accrued statutory holiday when they leave your employment. Employees continue to be entitled to holiday leave throughout their ordinary and additional maternity leave and paternity and adoption leave. If an employee works over five days a week, their annual leave entitlement may be capped at 28 days per year. However, you can offer contractual leave above this amount if you wish. For information about our Contract of Employment advice, drafting and consultancy service, please visit our business service page.