The guidance released in the wake of these cases makes it clear that:
- Statutory holiday continues to accrue during sick leave
- Workers can take their statutory holiday during sick leave but if they choose not to, they must be allowed to take it a later date, including in the following leave year
You can find a copy of the guidance payroll guidance here.
While the guidance is relatively basic it does contain an interesting point because the Working Time Regulations do not currently permit the four week's basic statutory holiday to be carried over into a subsequent leave year.
BIS have stated that they will be consulting on a possible amendment to the Working Time Regulations.