🇬🇧 Leave and Benefits in
United Kingdom
Statutory leave entitlements and mandatory benefits for employers in United Kingdom — annual leave, sick leave, maternity, paternity and public holidays.
Leave Entitlements at a Glance — United Kingdom
Annual Leave
28 days
Sick Leave
28 days
Maternity Leave
52 weeks
Paternity Leave
2 weeks
Public Holidays
8 days
13th Month Pay
Not required
Statutory Leave Types
| Leave Type | Entitlement | Paid | Notes |
|---|---|---|---|
| annual | 28 days | Yes | 100% pay |
| sick | 28 days | Yes | 89% pay |
| maternity | 52 days | Yes | 90% pay |
| paternity | 2 days | Yes | 100% pay |
| parental | 18 days | No | — |
| bereavement | 2 days | Yes | 100% pay |
Public Holidays — United Kingdom 2026
| Holiday | Date |
|---|---|
| New Year's Day | 1 Jan 2026 |
| Good Friday | 3 Apr 2026 |
| Easter Monday | 6 Apr 2026 |
| Early May Bank Holiday | 4 May 2026 |
| Spring Bank Holiday | 25 May 2026 |
| Summer Bank Holiday | 31 Aug 2026 |
| Christmas Day | 25 Dec 2026 |
| Boxing Day | 28 Dec 2026 |
Mandatory Employer Benefits — United Kingdom
Legally required employer contributions and benefits under United Kingdom law.
| Benefit | Type | Employer Cost | Frequency | Tax Treatment |
|---|---|---|---|---|
Apprenticeship Levy Payable by employers with total annual UK payroll exceeding GBP 3 million. Rate is 0.5% of total payroll minus a GBP 15,000 annual allowance. Funds apprenticeship training via digital accounts. | Cash | 0.5% | monthly | Exempt |
Auto-Enrolment Workplace Pension Minimum employer contribution of 3% of qualifying earnings (GBP 6,240 to GBP 50,270 band in 2024/25). Employee contributes minimum 5%. All eligible workers aged 22-66 earning over GBP 10,000 must be auto-enrolled. | Cash | 3% | monthly | Exempt |
Employer National Insurance Contributions Employer pays 13.8% Class 1 NICs on employee earnings above GBP 9,100 per year (2024/25). From April 2025 rate increases to 15% and threshold reduces to GBP 5,000. Employment Allowance of GBP 5,000 available. | Cash | 13.8% | monthly | Exempt |
Statutory Sick Pay (SSP) Employer must pay SSP of GBP 116.75 per week (2024/25) for up to 28 weeks to employees earning at least the Lower Earnings Limit of GBP 123 per week. First 3 days are unpaid waiting days. | Cash | GBP 116.75 | monthly | Taxable |
EOR Intelligence
Manage leave compliance in United Kingdom via EOR.
An Employer of Record administers all statutory leave and benefits on your behalf.
This guide is for informational purposes only and does not constitute legal advice. Leave entitlements in United Kingdom are subject to change. Always consult a qualified local employment lawyer.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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