27 When payment for annual holidays must be made


An employer must pay an employee for an annual holiday before the holiday is taken unless—


the employer and employee agree that the employee is to be paid in the pay that relates to the period during which the holiday is taken; or


the employee’s employment has come to an end.


If subsection (1)(b) applies, the employer must pay the annual holiday pay in the pay that relates to the employee’s final period of employment.