Do your staff do overtime? Recent tribunal rulings suggest that in the near future it will be required for holiday pay to be calculated based on actual hours worked not just on contracted or "basic" hours. This would then most likely be calculated on average hours...
Legal & Compliance
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National Minimum Wage Rates 2012-13
Don't forget the National Minimum Wage Rates go up on 1st October. It rises to £6.19 per hour for adult workers. Apprentices get a 5p rise to £2.65 per hour. Youth rates and 16-17 year old worker rates remain as they were. The accommodation offset increases to £4.82...