Annual leave continues to build up during statutory maternity leave.

Use the employee’s normal annual holiday entitlement for each holiday year and apportion it over the maternity leave period. For example:

Annual entitlement × length of maternity leave in the holiday year ÷ length of the holiday year

Where maternity leave covers a full holiday year, the employee will usually accrue their full annual entitlement for that year.

You should include both statutory and contractual annual leave, as set out in the employee’s contract of employment. Any fractions of a day that arise from the calculation must not be rounded down.

For irregular-hours or part-year workers, you should base the calculation on the relevant 52-week period immediately before maternity leave starts. Average the hours worked over this period, ignoring any weeks of family-related leave, and use that average to determine the annual leave entitlement. If fewer than 52 weeks are available, use an average of the actual weeks worked.

Annual leave accrued during maternity leave cannot be taken at the same time as maternity leave. It will usually be taken:

• before maternity leave starts,
• after the employee returns from maternity leave, or
• carried forward, where permitted by company policy.

Payment in lieu of accrued annual leave is normally only made when employment ends.

Important: This guidance is for general information only and does not constitute legal advice. Before taking any action, you must refer first to ACAS and then to GOV.UK to confirm the current statutory rules and official guidance.