• In this article we look at entitlements to holidays as provided for by sections 16 to 28 of the Holidays Act 2003.

• Payment for annual holidays is covered by Annual Holiday Payments

• After the end of each completed 12 months of continuous employment, an employee is entitled to not less than 4 weeks' paid annual holidays. Section 16(1)

• An employee's entitlement to annual holidays remains in force until the employee has taken all of the entitlement as paid holidays. Section 16(4)

• An employer and employee may agree on how an employee's entitlement to 4 weeks' annual holidays is to be met based on what genuinely constitutes a working week for the employee. Section 17(1)

• If an employer and employee cannot agree on how an employee's entitlement to 4 weeks' annual holidays is to be met, a Labour Inspector may determine the matter for them. Section 17(2)

• An employer must allow an employee to take annual holidays within 12 months after the date on which the employee's entitlement to the holidays arose. Section 18(1)

• If an employee elects to do so, the employer must allow the employee to take at least 2 weeks of his or her annual holidays entitlement in a continuous period. Section 18(2)

• When annual holidays are to be taken by the employee is to be agreed between the employer and employee. Section 18(3)

• An employer must not unreasonably withhold consent to an employee's request to take annual holidays. Section 18(4)

• An employer may insist an employee take annual holidays if

(a) the employer and employee are unable to reach agreement as to when the employee will take his or her annual holidays; or

(b) section 32 (which relates to closedown periods) applies.

• An employer must give the employee not less than 14 days' notice of the requirement to take the annual holidays.

• An employer may allow an employee to take an agreed portion of the employee's annual holidays entitlement in advance. Section 20

• For casual employees, an employer may pay holiday pay each pay period. Section 28

• Your employee is entitled to 8 days paid holidays a year.
  
  
• That is, the 4 weeks provided by Section 16(1) based on 2 days a week Section 17(1).

• No, you are not.
  
  
• An entitlement to annual holidays only arises after a full year's employment. Section 16(1)
  
  
• You can however agree to allow the employee some paid holidays in advance, but it is your choice, and not the employee's. Section 20

• No, you should not. Section 16
  
  
• provides the employee with 3 weeks paid holidays a year, and also stiplulates that "An employee's entitlement to annual holidays remains in force until the employee has taken all of the entitlement as paid holidays."
  
  
• Paying a sum of money to the employee without their taking a holiday does not satisfy your obligations under Section 16.
  
  
• The answer is no. The entitlement requires the employee to actually take leave in order to receive payment.

• Most definately not.
  
  
• Paying a sum of money to each of your employees does not satisfy any part of your obligation under the Act, which is to provide each employee with 4 weeks paid holidays a year.

• Yes you can.
  
  
• This exact scenario is provided for by Section 19.
  
  
• If you and your employee are unable to reach agreement, all you have to do is give the employee 14 days notice that they are taking leave.