The Holidays Act 2003 keeps the requirement to maintain a holiday and leave record in addition to the requirement to maintain a wage and time record. This record may be written or electronic.

The record has to include some additional information from 1 April 2004

You may amend your current records to include the additional information, but you must ensure that all the following information is recorded in a manner that enables the employee to verify entitlements (new requirements in italics):

• the name of the employee
• the date employment commenced
• the days on which an employee works, if the information is relevant to entitlement or payment under the Holidays Act
• the date the employee last became entitled to annual holidays
• the employee's current entitlement to annual holidays
• the employee's current entitlement to sick leave
• the dates any annual holiday, sick or bereavement leave was taken
• the amount of payment for any annual holidays, sick leave and bereavement leave taken
• the dates of and payment for any public holiday worked
• the number of hours worked on any public holiday
• the date on which the employee became entitled to any alternative holiday for any public holiday worked
• the dates and payment of any public holiday or alternative holiday on which the employee did not work, but for which the employee had an entitlement to payment
• the cash value of board and lodgings provided
• the cash value of any alternative holidays that the employee has surrendered for payment
• the date of termination
• the amount of pay for holidays on termination

It would also be useful for employers to record the date on which employees become entitled to sick and bereavement leave, to avoid any dispute over whether the employee is entitled to this leave.