Understanding these requirements is important for employers to maintain accurate payroll and compliant employment practices.
Almost all employees in the UK are legally entitled to 5.6 weeks of paid annual leave per year.
This statutory entitlement provides employees with paid time away from work and should be appropriately reflected in employment records and payroll processes.
Employers should ensure that employees’ annual leave entitlements are clearly understood and accurately recorded as part of their wider employment administration.
Employees may be absent from work when they become unwell. Where an employee is unable to work for more than seven days, they must provide appropriate documentation to their employer.
An employee who has been off sick for more than seven consecutive days must provide a doctor's fit note, also known as a sick note.
Employees who are absent due to illness for more than four weeks may be considered to be on long-term sick leave. An employer may dismiss an employee who is long-term sick, but must follow the appropriate procedures.
Statutory Sick Pay is payable from the first full day of sickness absence. The waiting-day requirement and Lower Earnings Limit eligibility requirement have been removed.
Eligible employees receive 80% of average weekly earnings or £123.25 per week, whichever is lower, for up to 28 weeks.
Eligible new mothers can take up to 52 weeks of maternity leave.
The first 26 weeks are known as ordinary maternity leave, followed by a further 26 weeks of additional maternity leave.
Employees are required to take at least two weeks off work after giving birth. Maternity leave can begin up to 11 weeks before the expected week of childbirth.
Employers should ensure maternity leave is properly recorded and incorporated into their payroll and employee administration processes.
Eligible employees can take up to two weeks of statutory paternity leave.
From 6 April 2026, paternity leave became a day-one employment right. In England, Scotland and Wales, eligible employees may take the leave as either one week or two separate one-week periods, subject to the applicable notice and eligibility requirements.
The changes mean employers should ensure their employment and payroll processes reflect the updated entitlement and eligibility rules.
From 6 April 2026, unpaid parental leave became a day-one employment right.
Employees who meet the relevant requirements may therefore have access to unpaid parental leave without needing to complete a minimum period of employment.
On the same date, Bereaved Partner’s Paternity Leave also came into force. Eligible bereaved fathers or partners can take up to 52 weeks of unpaid leave where the qualifying partner dies before the child reaches one year of age.
These provisions should be considered when employers review their family and parental leave policies.
Employees may be permitted a reasonable amount of time away from work to deal with emergencies involving dependants or family circumstances.
Whether this time off is paid is generally determined by the employer. Employers may compensate employees for time away from work to look after dependants, but are not required to do so.
Company contracts, employee handbooks or intranet policies may provide additional or more specific allowances.
Employers should therefore consider both statutory requirements and their own internal policies when managing family-related absences.
The UK has an average of around nine bank or public holidays, although the number and dates vary between England and Wales, Scotland, and Northern Ireland.
Employers should therefore take the relevant UK jurisdiction into account when managing employee leave and payroll calculations.
If this article raised questions or highlighted areas you’d like to understand better, let’s talk.Our team can walk through the details, implications, and practical considerations for your business.
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