The Christmas holiday payroll can be challenging for any business. Each year we hear about someone who hasn’t been paid correctly.

The Holidays Act is complicated and getting it right can be hard, but get it right you must.

If you’re receiving requests for leave in advance to cover a closedown period, remember each situation is different and there’s no one size fits all approach.

The general rule of thumb though is that if an employee does not have enough leave for the closedown period, they must either be paid leave in advance or paid out 8 percent of their total gross earnings at the start of the closedown period, less any leave that remains.

Here’s a wee reminder about how the holiday entitlements work:

public holidays