By PaySlipCheck Editorial
· Reviewed by PaySlipCheck Editorial Standards Team
· 14 June 2026
· 5 min read
UK workers continue to accrue statutory holiday during periods of sickness absence — regardless of how long the absence lasts. If you're unable to take holiday because you're sick, established case law says you can carry it over into the next holiday year, typically with an 18-month window in which to use it. Post-COVID rulings + the earlier Stringer v HMRC decision clarified the position for long-term sick employees + confirmed employer obligations. This guide covers accrual mechanics during long-term sickness, carry-over rules, taking holiday during sick leave + returning to work after extended absence.
Verified against 3 official sources · Last reviewed 14 June 2026
Statutory holiday continues to accrue during any period of sick leave — full-time equivalent.
Example: FT worker off sick 6 months in a leave year still accrues 14 days statutory holiday for that period.
Carry-over rules
If unable to take holiday due to sickness:
- 4-week EU derived: must be allowed to carry over (Stringer v HMRC)
- 1.6-week UK added: not automatically carried; agreement possible
- Contractual above statutory: employer's rules
Time limit: Historically 18 months after end of leave year to use carried-over. Employers should facilitate reasonable use.
Taking holiday during sick leave
Workers can choose to take holiday during sickness absence
Employer should allow if requested
Why: holiday pay may be higher than SSP; count as annual leave used
SSP during holiday
If you go on holiday while off sick, you can:
- Continue on SSP (no holiday pay)
- Switch to holiday pay for chosen days (higher)
Cannot receive both simultaneously for same day.
Long-term absence + return
Employee returning after >6 months absence:
- Accrued holiday from period of absence transferred
- Should have time to use before end of following holiday year
- Employer must actively facilitate + not force use during first weeks back
In short
Accrual continues during sickness. Carry-over of 4 EU weeks allowed if unable to take. 18-month use window after leave year end.
Frequently asked questions
If I'm off sick, do I still get holiday allowance?
Yes — statutory holiday continues to accrue during any period of sickness absence.
Can I take holiday to boost pay while off sick?
Yes — you can request holiday during SSP period. Holiday pay usually higher; count as leave taken.
How long can I carry over holiday from sickness?
Statutory 4 EU weeks: up to 18 months after end of leave year (following EU precedent). UK-added: by employer agreement.
Do I lose contractual holiday during long-term sickness?
Contract dependent. Statutory 4 weeks must be preserved by law; contractual above may lapse per employer's rules.
What if I'm dismissed while off sick with accrued holiday?
Employer must pay in lieu of accrued but untaken statutory holiday. Contractual above statutory: contract decides.
UK monthly budget planner — A workable UK monthly budget planner: confirm your real net pay, list fixed essentials, list variable essentials, set a discretionary cap, set a savings target. Total must equal net pay. Use 50/30/20 as a starting guide, adapt for your housing situation.
More on related topics
Attachment of earnings — AEO = court order requiring employer to deduct debt from wages. Protected earnings threshold applies.
Auto-enrolment duties — Auto-enrolment = employer duty since 2012. 8% total minimum. Re-enrolment every 3 years.
Bank holidays — No statutory right to bank holiday off. Contract decides. 2026 UK has 8 bank holidays.
All tax figures on this page use the same configuration that powers our
calculators — see our
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Last reviewed: 14 June 2026.
Next review due 14 December 2026.
Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.