Regulatory Policy Committee
The proposals reform, from 1 January 2024, legislation on holiday pay and entitlement, including calculating pay and entitlement for irregular workers based on their actual hours worked and removing the Working Time (Coronavirus) (Amendment) Regulations 2020. In particular: record keeping requirements under the Working Time Regulations 1998 (WTR); simplifying annual leave and holiday pay calculations under the WTR; and consultation requirements under the Transfer of Undertakings (Protection of Employment) Regulations 2006.
Overall, the Department has provided satisfactory impact assessments (IAs) for the proposals; green-rated. The IAs use appropriate data sources and evidence to underpin the assessments. The SaMBAs are sufficient given that the proposals expect to benefit businesses of all sizes. The IAs state that the Department intends to complete a post-implementation review within five years of implementation. The IAs could be improved in some areas, including: demonstrating whether evidence gained from consultation has had an impact on the estimated costs; further consideration of wider impacts; and a more-detailed monitoring and evaluation plan.