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Hours, holidays and pay

Articles, books and online guidance concerning the laws and regulations on employee pay, holidays and working hours.

Legal Alert

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.

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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Paying staff

This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.

Handling organizational change

This chapter looks at organizational change and includes sections on: Changes in responsibilities; Changes to processes and procedures; Obtaining commitment to change; Relocation; and business transfers (Transfer of Undertakings [Protection of employment] Regulations or TUPE).

Working hours and holidays

This chapter looks at the Working Time Regulations 1998; annual holidays; parental leave; Sunday working; the employment of schoolchildren; and flexible working.

Rights of employees

These sections of the chapter on employment looks at the following aspects: The national minimum wage; The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE); Working Time Regulations 1998; authorised deductions from wages; time off work.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Acas guidance

Advice, guidance and practical resources on a wide variety of recruitment topics for both employers and employees, produced by the Advisory, Conciliation and Arbitration Service, Acas. Acas is the employment relations service for England, Scotland and Wales offering practical, independent and impartial advice to employers, employees and their representatives.


Flexible working and work-life balance

Acas June 2015

Acas guide outlining important considerations for employers of all sizes when implementing flexible working practices. The guide covers the potential benefits and challenges of different types of flexible working: flexitime, part-time work, overtime, job sharing, compressed hours, shift work, annualised hours, term-time working, temporary working/fixed-term contracts, sub-contracting, zero hours contracts, homeworking, mobile working and hot-desking.

Holiday and leave during coronavirus


<p>Guidance from Acas for employers on using paid holiday (&lsquo;statutory annual leave&rsquo;) during the coronavirus pandemic, including requiring staff to take or cancel holiday and advice on carrying over holiday.</p>

Holiday entitlement


Guidance from Acas on legal holiday entitlements, how holiday pay is calculated and when employees can take holiday.

National Minimum Wage and National Living Wage


Acas information on current National Minimum Wage (NMW) and National Living Wage (NLW) rates and exemptions to the rates. Includes information on apprentices, agricultural workers, family members and advice for workers whose employers are paying less than the NMW or NLW.

Pay - Acas advice and guidance


Acas advice on pay issues in the workplace, including entitlement to the national minimum wage and the national living wage, itemised pay statements, non-payment of wages and help for small firms.

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Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Why do we still have unpaid interns?

The article describes the continued prevalence of unpaid internships in Great Britain which affects social mobility and is considered illegal in many cases. It is estimated that between 70,000 and 100,000 unpaid internships take place in Great Britain each year. According to Her Majesty's Revenue and Customs, more than 550 warning letters have been sent to companies over the previous three months, as of April 2018. Interns classed as workers should be paid at least the national minimum wage.

Sick pay for 'flexible' workers

The article reports on the British government's launch of consultations relating to the rights of part-time and flexible workers including sick pay and holiday entitlements and clarification of their employment status.

Who needs the Working Time Regulations?

The article discusses the Working Time Regulations (WTR) related to employment of people in Great Britain marking its 20th anniversary as of 2018. Topics discussed include the regulations in practice such as workers not working more than 48 hours and right to paid annual leave of at least four weeks with public holidays.

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Other useful links

Statutory pay

Equal pay

Chartered Institute of Personnel and Development

Information on the legislation governing equal pay from the CIPD. Induces factsheets, Q&As and case law. Registration required to access content.

Holiday entitlement and pay

Chartered Institute of Personnel and Development

Q and As and case law from the CIPD on annual leave and holiday pay and bank holidays. Registration required to access content.



Comprehensive hub with links to government guidance for employers covering a wide range of practical topics, including registering and starting PAYE and payroll, regular and annual payroll tasks, paying HMRC, expenses and benefits, special types of employee pay, statutory pay and leave.

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Minimum and living wage

Minimum wage: work experience and internships

Department for Business, Energy & Industrial Strategy May 2013

Government guidance on the National Minimum Wage and National Living Wage for organisations who offer work experience, including placements and internships.


Guide to family friendly work

Trades Union Congress

The TUC provides access to a useful selection of links to TUC and external resources on flexible working, time off to care for sick children and dependents, and maternity, paternity and adoption leave.

Holiday entitlement and pay

Chartered Institute of Personnel and Development

Q and As and case law from the CIPD on annual leave and holiday pay and bank holidays. Registration required to access content.

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Working time and hours

Working time

Chartered Institute of Personnel and Development

Factsheets, Q and As and case law from the CIPD on working time and time off work (including time off for armed forces reserves) and working time regulations. Registration required to access content.

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Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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