{"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":"subsidio-de-ferias-horarios-irregulares-e-manutencao-de-registos-um-guia-pratico-para-empregadores","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/pt\/percepcoes\/subsidio-de-ferias-horarios-irregulares-e-manutencao-de-registos-um-guia-pratico-para-empregadores\/","title":{"rendered":"Subs\u00eddio de f\u00e9rias, hor\u00e1rios irregulares e manuten\u00e7\u00e3o de registos: um guia pr\u00e1tico para empregadores\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

Este artigo aborda as principais quest\u00f5es que os empregadores devem ter em conta na gest\u00e3o do pagamento de f\u00e9rias, dos trabalhadores com hor\u00e1rios irregulares e da manuten\u00e7\u00e3o de registos de f\u00e9rias.<\/p>\n\n\n\n

Quais s\u00e3o as regras b\u00e1sicas relativas ao pagamento de f\u00e9rias?<\/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

O subs\u00eddio de f\u00e9rias deve, normalmente, corresponder ao sal\u00e1rio normal do trabalhador. No caso dos funcion\u00e1rios com hor\u00e1rio e remunera\u00e7\u00e3o fixos, isto \u00e9 frequentemente simples. No entanto, para os funcion\u00e1rios e trabalhadores cuja remunera\u00e7\u00e3o varia devido a turnos, horas extraordin\u00e1rias, comiss\u00f5es, b\u00f3nus, subs\u00eddios ou hor\u00e1rios de trabalho irregulares, o c\u00e1lculo pode ser mais complexo.<\/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

Por que raz\u00e3o os empregadores devem levar a s\u00e9rio o cumprimento das regras relativas ao pagamento de f\u00e9rias?<\/h2>\n\n\n\n

Existem v\u00e1rias raz\u00f5es pelas quais os empregadores devem levar a s\u00e9rio o cumprimento das regras relativas ao pagamento de f\u00e9rias.<\/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

Em terceiro lugar, h\u00e1 o risco relacionado com a manuten\u00e7\u00e3o de registos. A partir de 6 de abril de 2026, os empregadores devem conservar os registos relativos \u00e0s f\u00e9rias anuais e ao subs\u00eddio de f\u00e9rias durante, pelo menos, seis anos. Isto significa que os empregadores t\u00eam de poder comprovar n\u00e3o s\u00f3 que os trabalhadores receberam o direito a f\u00e9rias a que tinham direito, mas tamb\u00e9m que o subs\u00eddio de f\u00e9rias foi calculado e registado de forma adequada.<\/p>\n\n\n\n

A quest\u00e3o pr\u00e1tica \u00e9 simples: os empregadores n\u00e3o devem esperar que seja apresentada uma queixa ou reclama\u00e7\u00e3o para verificar se as suas disposi\u00e7\u00f5es relativas ao pagamento de f\u00e9rias est\u00e3o em conformidade.<\/p>\n\n\n\n

Trabalhadores com hor\u00e1rios irregulares e trabalhadores sazonais<\/h2>\n\n\n\n

As regras relativas aos hor\u00e1rios irregulares e aos trabalhadores sazonais t\u00eam constitu\u00eddo uma fonte de dificuldade particular para os empregadores, especialmente no que diz respeito ao c\u00e1lculo das f\u00e9rias pagas.<\/p>\n\n\n\n

Um trabalhador com hor\u00e1rio irregular \u00e9, em termos gerais, algu\u00e9m cujas horas remuneradas s\u00e3o total ou maioritariamente vari\u00e1veis, nos termos do seu contrato, em cada per\u00edodo de pagamento. Um trabalhador sazonal \u00e9, em termos gerais, algu\u00e9m que \u00e9 obrigado a trabalhar apenas parte do ano e que tem per\u00edodos de, pelo menos, uma semana durante os quais n\u00e3o \u00e9 obrigado a trabalhar e n\u00e3o recebe remunera\u00e7\u00e3o.<\/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

Isto pode ser \u00fatil para empregadores com pessoal tempor\u00e1rio, sazonal ou com hor\u00e1rios vari\u00e1veis. No entanto, tamb\u00e9m coloca alguns desafios pr\u00e1ticos. Os empregadores precisam de registos precisos das horas trabalhadas, das f\u00e9rias acumuladas, das f\u00e9rias gozadas, das f\u00e9rias transitadas e do pagamento de f\u00e9rias efetuado.<\/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

Remunera\u00e7\u00e3o de f\u00e9rias acumulada<\/h2>\n\n\n\n

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

Os empregadores podem agora optar por utilizar o pagamento acumulado de f\u00e9rias apenas para os trabalhadores com hor\u00e1rios irregulares e para os trabalhadores a tempo parcial. Quando for utilizado, deve, em regra, ser calculado a uma taxa de, pelo menos, 12,071% do sal\u00e1rio total do trabalhador no per\u00edodo de remunera\u00e7\u00e3o em causa e indicado separadamente no recibo de vencimento.<\/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

Antes de introduzir o pagamento acumulado de f\u00e9rias, os empregadores devem ponderar se s\u00e3o necess\u00e1rias altera\u00e7\u00f5es aos contratos, se os trabalhadores foram devidamente informados, se o sistema de processamento salarial permite apresentar esse pagamento separadamente e se os gestores compreendem que as f\u00e9rias continuam a ter de ser gozadas.<\/p>\n\n\n\n

Subs\u00eddio de f\u00e9rias e remunera\u00e7\u00e3o normal<\/h2>\n\n\n\n

Os erros no pagamento das f\u00e9rias surgem frequentemente porque os empregadores n\u00e3o identificam corretamente o que deve ser inclu\u00eddo no sal\u00e1rio normal.<\/p>\n\n\n\n

Dependendo das circunst\u00e2ncias, o subs\u00eddio de f\u00e9rias poder\u00e1 ter de incluir:<\/p>\n\n\n\n