Employers will be required to keep detailed annual leave and pay records for six years under additions to ERA
31 March 2026
Employers will be required to keep detailed records of annual leave and holiday pay from 6 April 2026 under legislation added to the Employment Rights Act.
The duty, introduced through commencement regulations published last week, requires organisations to maintain “adequate” records of statutory holiday entitlement and pay for at least six years.
The requirement, brought in via Section 35 of the Act, amends the Working Time Regulations 1998 to formally mandate record-keeping.
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Employers must record ordinary and additional annual leave, any leave carried forward and details of holiday pay calculations – including which elements are included or excluded. Payments made in lieu of leave, including carried-over entitlement, must also be documented.
While there is no prescribed format for records they must be clear, accurate and accessible.
Stephen Simpson, principal editor at HR consultancy Brightmine, said: “Many organisations already track annual leave but this is the first time the law has explicitly required detailed records of both leave and holiday pay.”
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