Workers with ‘irregular hours’

Annual leave days are usually only available to be used as paid for ‘time off’ after accruing the days first. For example, Simply because the employee is entitled to 28 leave days per year doesn’t mean that they can take 10 of those days in the first month. Instead, after the first month, they are allowed to take 2days which are the accrued days for that first month. The Annual leave payments are deemed to be gross taxable income for tax purposes. Annual leave form part of your gross earnings, and it is subject to income tax and National Insurance contributions like other forms of employment income