Q: We have a client who has an employee paid weekly – Employee started 04SEP23 and the end of employment date is Wed 27MAR24 so there is no annual leave to pay out just holiday pay based on 8% of the Gross Earnings to date.

A: Only entitlement would extend forward as this money and time (time they could have taken so that is why it extends forward if paid out). The 8% (Accrual) is just money, so you are quite right. They only get 8% of gross (as holiday pay). The 8% is under Section 23 of the Holidays Act.