Since 6 April 2026, UK employers have had a new legal duty to keep records showing they comply with their workers’ holiday and holiday pay entitlements. The records must be kept for six years, and failing to keep adequate records is a criminal offence carrying an unlimited fine. This one caught a lot of employers off guard, because it was not in the government’s published roadmap and arrived with barely a week’s notice. This guide sets out exactly what the rule requires, what you need to record, and the one nuance most coverage gets wrong: the duty is live now, but active enforcement is not.
holiday pay record keeping rules 2026