Holiday calculations: Full & Part Time (Republic of Ireland)

This article explains how Kobas calculates holiday figures for full-time and part-time Republic of Ireland staff members.

Last updated 21 Mar 2024

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Notice: This methodology will be implemented into Kobas accounts within the Republic of Ireland shortly.

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Introduction

This article explains how Kobas calculates Holiday Allowance, its Accrual, and pay for those days when a staff member is on a Full or Part-Time contract. This page works through the three calculation elements:

  1. Allowance (what staff are entitled to for the year)
  2. Accrual (how this allowance is earned throughout the year)
  3. Value (how much staff are paid for each holiday day)

Further information can be found on the Republic of Ireland government website.

Note: Please note that we are not responsible for the content of external websites. Whilst Kobas makes every effort to ensure our calculations are accurate, we cannot be held responsible for inaccurate payments to staff.


Full-Time Allowance

Each jurisdiction has a different minimum number of days of paid leave that an employee is entitled to, as explained below. This number of days relates to full-time staff, who work 5 days per week.

The minimum leave entitlement is:

  • 4 weeks
  • 20 days
 

Kobas will set the Full Year Allowance to your jurisdiction's minimum by default. Therefore, staff on a full-time contract will have the above number of days as their Full Year Allowance. You can add additional days above the minimum either for the current year only or permanently. 


Part-Time Allowance

Kobas considers staff who work 4 or less days per week as Part Time. The allowance principles described above are applied to Part Time staff on a pro-rata basis, and are explained below:

  • 4 days per week = 16 days holiday per year
  • 3 days per week = 12 days holiday per year
  • 2 days per year = 8 days holiday per year
  • 1 day [per week = 4 days holiday per year
 

Holiday Accrual

Holidays accrue automatically based on two things:

  1. An employee’s total holiday allowance for the year; and
  2. At what point in the calendar year did the employee start work?

For example, if your holiday year runs from 1 January to 31 December and two full-time employees start on 1 January, they will accrue their 28 days at the same rate as the year progresses.

If an employee were to start full-time work on 1st July, they would accrue 14 days over the course of the remainder of the year.


Value of a holiday day

The average shift length of a full- or part-time staff member is calculated by dividing the contract hours by the contact days per week.


Leaving and starting mid-year

  1. 4 working weeks in a leave year in which the employee works at least 1,365 hours (unless it is a leave year in which he or she changes employment)
  2. 1/3 of a working week per calendar month that the employee works at least 117 hours
  3. 8% of the hours an employee works in a leave year (but subject to a maximum of 4 working weeks).