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My wife works 4 hours a week and they are trying to formalise her holidays etc.

Using a link to Calculating the increased holiday entitlement for different leave years and new starters | Business Link, it works out that she is entitled to 22.4 hours holiday.

My question is this, does the 22.4 hours mean she is entitled to one day off a year or it is divided by the hours she works a week to give how many evenings off she has per year?

ie 22.4 divided by 4 = 5.5 and a bit evenings off.

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Holiday should be available in blocks equivalent to the shifts that are normally worked. If the minimum statutory entitlement is 5.6 weeks paid holiday, then she can take that number of normal weeks off in the holiday year. Based on 4 hours a week, then this is 5 full weeks then 2.4 hours remaining (or 2 hours 24mins!).

 

The paid holiday can include Bank and Public Holidays, which complicates your calculations a little if the employer is not open on those days and they fall on a day when she would normally be working, but assuming that they don't, then she should be free to book 5 weeks plus 2 hours and 24 minutes - probably best rounded to two and a half!

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