Statutory leave is the minimum amount of paid time off that employers are legally required to provide employees. In the UK, this is commonly known as statutory annual leave — the 5.6 weeks of paid holiday that every worker is entitled to under the Working Time Regulations 1998. Statutory leave exists in some form in almost every country, though the amount, types, and eligibility rules differ significantly.
If you employ people in the UK, providing at least the statutory minimum is not optional — it is a legal obligation. Many employers choose to offer more, but nobody can offer less.
Key Takeaways
- Statutory leave is the legal minimum paid time off an employer must provide.
- In the UK, the statutory annual leave entitlement is 5.6 weeks (28 days for a full-time worker), which can include bank holidays.
- Statutory leave covers annual leave, sick leave, maternity/paternity leave, and other protected absences.
- Employers must track accrual and usage accurately — underproviding statutory leave is a compliance risk.
- Most countries mandate more statutory leave than the US, where there is no federal requirement.
Statutory Leave in the UK
The UK statutory leave framework is governed by the Working Time Regulations 1998 and subsequent amendments. It establishes the minimum entitlements for all workers.
Annual Leave
Every UK worker is entitled to 5.6 weeks of paid annual leave per year. For a full-time worker on a five-day week, this equals 28 days. Employers can include the eight bank holidays in this 28-day total, or they can offer bank holidays on top — but the minimum is 28 days including bank holidays.
| Work Pattern | Statutory Annual Leave |
|---|---|
| 5 days per week (full-time) | 28 days (can include 8 bank holidays) |
| 3 days per week | 16.8 days (3 × 5.6) |
| Part-time, irregular hours | 5.6 × average weekly hours |
Statutory Sick Pay (SSP)
If an employee is off work due to illness, they may be entitled to Statutory Sick Pay (SSP). SSP is paid for up to 28 weeks. As of April 2025, the weekly SSP rate is £116.75 per week (GOV.UK).
Parental Leave Types
| Leave Type | Duration | Paid? |
|---|---|---|
| Maternity leave | Up to 52 weeks | Up to 39 weeks paid (90% of average earnings for 6 weeks, then flat rate) |
| Paternity leave | Up to 2 weeks | Statutory rate |
| Shared parental leave | Up to 50 weeks (shared) | Statutory rate |
| Adoption leave | Up to 52 weeks | Same as maternity |
| Parental bereavement leave | Up to 2 weeks | Statutory rate |
Other Statutory Entitlements
- Jury service — time off is a legal right, though pay depends on employer policy
- Antenatal appointments — pregnant employees are entitled to time off for these
- Time off for dependants — a reasonable amount of unpaid leave for emergency situations
Statutory Leave by Country Comparison
Statutory leave requirements vary widely. Here is how major markets compare on annual paid leave alone:
| Country | Statutory Annual Leave | Public Holidays | Total Paid Days |
|---|---|---|---|
| UK | 28 days (5.6 weeks) | 8 | 28 (bank holidays can be included) |
| Australia | 20 days (4 weeks) | 8 | 28 |
| Germany | 20 days (4 weeks, minimum) | 9–13 | 29–33 |
| France | 25 days (5 weeks) | 11 | 36 |
| Netherlands | 20 days (4 weeks) | 7–9 | 27–29 |
| US | 0 days (no federal requirement) | 11 federal holidays | 0 (employer discretion) |
| India | 15 days (after 240 days of work) | 10–15 | 25–30 |
| Japan | 10 days (first year, increasing to 20) | 16 | 26–36 |
The US is a notable outlier — it is the only OECD country with no federal statutory annual leave requirement. Employers in the US set their own policies, and the average private-sector worker receives 10-14 days of paid vacation.
Employer Obligations
Accurate Accrual Tracking
You must track how much statutory leave each employee has earned. In the UK, annual leave accrues during periods of statutory leave (such as sick leave and maternity leave). An employee on maternity leave continues to accrue their 5.6 weeks of annual leave throughout the 52-week period.
Carryover Rules
Under the Working Time Regulations, statutory leave not taken by the end of the leave year can carry over — but only in specific circumstances. The EU Retained Law ruling confirmed that workers who could not take leave due to illness or employer obstruction may carry it forward. You cannot have a blanket “use it or lose it” policy if it prevents workers from taking their statutory minimum.
Payment in Lieu
You generally cannot pay employees in lieu of taking statutory annual leave unless the employment is being terminated. Offering cash instead of time off does not satisfy the Working Time Regulations. The purpose of the law is to ensure rest, not just compensate for lost earnings.
Calculating Entitlement for Part-Time Workers
Part-time workers must not be treated less favourably than full-time workers. Their statutory leave is calculated on a pro-rata basis.
Example: An employee works 3 days per week.
- Statutory entitlement: 3 days × 5.6 = 16.8 days per year
- Rounded down: 16 days (you may round, but not in a way that reduces entitlement below the statutory minimum)
Irregular hours: If an employee’s hours vary week to week, calculate the average over a 52-week reference period. Count the weeks where the employee actually worked and average their weekly hours.
Frequently Asked Questions
What is the difference between statutory leave and contractual leave?
Statutory leave is the legal minimum you must provide. Contractual leave is anything your employment contract offers above that minimum. If your contract promises 30 days and the statutory minimum is 28, you must provide at least 30. The contractual entitlement overrides the statutory minimum when it is more generous.
Do bank holidays count towards statutory leave?
They can. The Working Time Regulations allow employers to include bank holidays within the 28-day statutory entitlement. If you want to offer bank holidays in addition to 28 days, you are free to do so — it just means a more generous policy than the legal minimum.
Does statutory leave accrue during sick leave?
Yes. In the UK, statutory annual leave continues to accrue during periods of sick leave. This means an employee who has been off sick for several months still earns their full annual leave entitlement for that year.
Can I opt out of statutory leave as an employer?
No. Statutory leave is a legal right for the employee. You cannot ask an employee to waive it, nor can you include a clause in the contract that reduces entitlement below the statutory minimum. Any such clause is unenforceable.
What happens if an employee leaves mid-year?
Calculate the statutory entitlement proportionally based on the portion of the leave year the employee has worked. If they have taken more leave than they have accrued, you may deduct the overpayment from their final pay — provided your contract authorises this deduction.
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