The UK government has introduced The Working Time (Coronavirus) (Amendment) Regulations 2020 to ensure businesses have the flexibility they need to respond to the coronavirus pandemic, while at the same time protecting workers from losing their statutory holiday entitlement.

The regulations apply where it has not been reasonably possible for workers to take some or all of the statutory minimum four weeks’ holiday in the leave year to which it relates, due to the effects of coronavirus. In these circumstances, the regulations enable those workers to carry forward the untaken amount into the following two leave years. When calculating how much holiday a worker can carry forward, employers must give workers the opportunity to take any leave that they cannot carry forward before the end of the leave year.

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