{"id":9757,"date":"2026-06-05T11:56:44","date_gmt":"2026-06-05T11:56:44","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=9757"},"modified":"2026-06-05T11:56:47","modified_gmt":"2026-06-05T11:56:47","slug":"indemnites-de-conges-payes-horaires-irreguliers-et-tenue-des-registres-guide-pratique-a-lintention-des-employeurs","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/fr\/perspectives\/indemnites-de-conges-payes-horaires-irreguliers-et-tenue-des-registres-guide-pratique-a-lintention-des-employeurs\/","title":{"rendered":"Indemnit\u00e9s de cong\u00e9s pay\u00e9s, horaires irr\u00e9guliers et tenue des registres : guide pratique \u00e0 l'intention des employeurs\u00a0"},"content":{"rendered":"

Holiday pay remains one of the most technical and commonly misunderstood areas of employment law<\/a>. For employers with part-time staff, casual workers, zero-hours arrangements, seasonal staff, shift workers, commission payments or regular overtime, the rules can be particularly difficult to apply in practice.<\/p>\n\n\n\n

For employers, this is not simply a payroll<\/a> issue. It involves contracts, working patterns, HR processes, record-keeping, staff communication and legal compliance. If handled incorrectly, holiday pay mistakes can lead to grievances, unlawful deduction from wages claims<\/a>, employment tribunal proceedings, back pay liabilities, enforcement<\/a> action and reputational damage<\/a>.<\/p>\n\n\n\n

This is also a particularly important time for employers to review their approach. Recent holiday pay reforms introduced specific rules for irregular hours and part-year workers, including the option to use rolled-up holiday pay in limited circumstances. From 6 April<\/a> 2026, employers must also keep annual leave and holiday pay records for at least six years.<\/p>\n\n\n\n

Cet article aborde les principaux points que les employeurs doivent prendre en compte dans la gestion de l'indemnit\u00e9 de cong\u00e9s pay\u00e9s, des salari\u00e9s ayant des horaires irr\u00e9guliers et de la tenue des registres de cong\u00e9s.<\/p>\n\n\n\n

Quelles sont les r\u00e8gles de base concernant l'indemnit\u00e9 de cong\u00e9 ?<\/h2>\n\n\n\n

Most workers are entitled to 5.6 weeks’ paid<\/a> holiday each year. This includes full-time, part-time, agency, casual and zero-hours workers, provided they have worker status<\/a> for employment law purposes.<\/p>\n\n\n\n

L'indemnit\u00e9 de cong\u00e9s pay\u00e9s doit en principe correspondre au salaire normal du salari\u00e9. Pour les salari\u00e9s ayant des horaires et un salaire fixes, le calcul est souvent simple. En revanche, pour les salari\u00e9s dont la r\u00e9mun\u00e9ration varie en raison des horaires de travail, des heures suppl\u00e9mentaires, des commissions, des primes, des indemnit\u00e9s ou d'horaires de travail irr\u00e9guliers, le calcul peut s'av\u00e9rer plus complexe.<\/p>\n\n\n\n

Employers should therefore avoid assuming that basic salary<\/a> or hourly pay is always enough. Depending on the circumstances, holiday pay may need to include payments linked to the performance of contractual tasks, regular overtime, commission or other payments that form part of normal remuneration.<\/p>\n\n\n\n

The practical point for employers is that holiday pay should not be treated as a simple annual leave administration task. It should be checked against contracts, payroll data<\/a> and the way people<\/a> actually work.<\/p>\n\n\n\n

Pourquoi les employeurs devraient-ils prendre au s\u00e9rieux le respect de la r\u00e9glementation en mati\u00e8re d'indemnit\u00e9s de cong\u00e9s pay\u00e9s ?<\/h2>\n\n\n\n

Il existe plusieurs raisons pour lesquelles les employeurs devraient prendre au s\u00e9rieux le respect de la r\u00e9glementation en mati\u00e8re d'indemnit\u00e9s de cong\u00e9s pay\u00e9s.<\/p>\n\n\n\n

First, there is the legal risk. Workers can bring claims for unlawful deduction from wages where holiday pay has been underpaid. These claims can involve historic<\/a> underpayments and may affect groups of workers where the same calculation method has been used across the business<\/a>.<\/p>\n\n\n\n

Secondly, there is the payroll risk. Holiday pay errors often arise because payroll systems are not aligned with contracts, working patterns or legal requirements<\/a>. This is particularly common where businesses rely on casual staff, variable hours, commission, overtime or seasonal workers, which may complicate holiday pay calculations.<\/p>\n\n\n\n

Troisi\u00e8mement, il y a le risque li\u00e9 \u00e0 la tenue des registres. \u00c0 compter du 6 avril 2026, les employeurs devront conserver les registres relatifs aux cong\u00e9s annuels et \u00e0 l'indemnit\u00e9 de cong\u00e9 pendant au moins six ans. Cela signifie que les employeurs devront \u00eatre en mesure de prouver non seulement que les salari\u00e9s ont b\u00e9n\u00e9fici\u00e9 du nombre de jours de cong\u00e9 auquel ils avaient droit, mais aussi que l'indemnit\u00e9 de cong\u00e9 a \u00e9t\u00e9 calcul\u00e9e et enregistr\u00e9e correctement.<\/p>\n\n\n\n

En pratique, le principe est simple : les employeurs ne devraient pas attendre qu'une plainte ou une r\u00e9clamation soit d\u00e9pos\u00e9e pour v\u00e9rifier si leurs modalit\u00e9s de r\u00e9mun\u00e9ration des cong\u00e9s sont conformes.<\/p>\n\n\n\n

Salari\u00e9s \u00e0 horaires irr\u00e9guliers et salari\u00e9s \u00e0 temps partiel<\/h2>\n\n\n\n

Les r\u00e8gles applicables aux horaires irr\u00e9guliers et aux salari\u00e9s travaillant \u00e0 temps partiel ont constitu\u00e9 une source particuli\u00e8re de difficult\u00e9s pour les employeurs, notamment en ce qui concerne le calcul des indemnit\u00e9s de cong\u00e9s pay\u00e9s.<\/p>\n\n\n\n

On entend g\u00e9n\u00e9ralement par \u00ab salari\u00e9 \u00e0 horaires irr\u00e9guliers \u00bb une personne dont les heures r\u00e9mun\u00e9r\u00e9es varient enti\u00e8rement ou en grande partie selon les termes de son contrat au cours de chaque p\u00e9riode de paie. On entend g\u00e9n\u00e9ralement par \u00ab salari\u00e9 \u00e0 temps partiel annuel \u00bb une personne qui n\u2019est tenue de travailler que pendant une partie de l\u2019ann\u00e9e et qui conna\u00eet des p\u00e9riodes d\u2019au moins une semaine durant lesquelles elle n\u2019est pas tenue de travailler et n\u2019est pas r\u00e9mun\u00e9r\u00e9e.<\/p>\n\n\n\n

For holiday years starting on or after 1 April 2024, irregular hours and part-year workers build up statutory<\/a> holiday entitlement as they work. The usual statutory accrual rate is 12.07% of hours worked in a pay period, based on the 5.6 weeks’ statutory minimum entitlement.<\/p>\n\n\n\n

Ce syst\u00e8me peut s'av\u00e9rer utile pour les employeurs dont le personnel est occasionnel, saisonnier ou dont les horaires sont variables. Cependant, il pose \u00e9galement des difficult\u00e9s d'ordre pratique. Les employeurs doivent disposer de registres pr\u00e9cis concernant les heures travaill\u00e9es, les jours de cong\u00e9 accumul\u00e9s, les jours de cong\u00e9 pris, les jours de cong\u00e9 report\u00e9s et les indemnit\u00e9s de cong\u00e9 vers\u00e9es.<\/p>\n\n\n\n

Employers should also check whether contracts and payroll systems have been updated. Older contracts may not reflect the current rules and may create confusion about<\/a> entitlement, accrual and pay.<\/p>\n\n\n\n

Indemnit\u00e9 de cong\u00e9s pay\u00e9s cumul\u00e9e<\/h2>\n\n\n\n

Rolled-up holiday pay is where holiday pay is spread across the year by adding an suppl\u00e9mentaires<\/a> amount to the worker’s pay, instead of paying holiday pay when holiday is actually taken.<\/p>\n\n\n\n

Les employeurs peuvent d\u00e9sormais choisir d'appliquer le calcul cumul\u00e9 de l'indemnit\u00e9 de cong\u00e9s pay\u00e9s uniquement pour les salari\u00e9s travaillant selon un horaire irr\u00e9gulier et ceux employ\u00e9s \u00e0 temps partiel sur une partie de l'ann\u00e9e. Lorsqu'il est appliqu\u00e9, ce calcul doit g\u00e9n\u00e9ralement \u00eatre effectu\u00e9 \u00e0 un taux d'au moins 12,07% de la r\u00e9mun\u00e9ration totale du salari\u00e9 au cours de la p\u00e9riode de paie concern\u00e9e et figurer s\u00e9par\u00e9ment sur la fiche de paie.<\/p>\n\n\n\n

This may be attractive for employers who engage<\/a> casual or variable-hours workers, but it should not be adopted without thought. Employers still have a legal responsibility to ensure workers take the holiday they are entitled to. There is a risk that rolled-up holiday pay may discourage workers from taking holiday if they do not receive payment when they actually take time off.<\/p>\n\n\n\n

Avant de mettre en place le paiement cumul\u00e9 des cong\u00e9s pay\u00e9s, les employeurs doivent v\u00e9rifier si des modifications contractuelles sont n\u00e9cessaires, si les salari\u00e9s ont \u00e9t\u00e9 correctement inform\u00e9s, si le syst\u00e8me de paie permet de faire appara\u00eetre ce paiement de mani\u00e8re distincte et si les responsables comprennent bien que les cong\u00e9s doivent tout de m\u00eame \u00eatre pris.<\/p>\n\n\n\n

Indemnit\u00e9 de cong\u00e9s pay\u00e9s et r\u00e9mun\u00e9ration normale<\/h2>\n\n\n\n

Les erreurs relatives aux indemnit\u00e9s de cong\u00e9s pay\u00e9s surviennent souvent parce que les employeurs ne d\u00e9terminent pas correctement ce qui doit \u00eatre inclus dans la r\u00e9mun\u00e9ration normale.<\/p>\n\n\n\n

Selon les circonstances, l'indemnit\u00e9 de cong\u00e9s pay\u00e9s peut devoir inclure :<\/p>\n\n\n\n