The UK Government has relaxed the Working Time Regulations 1998 (“WTR“) on carrying over untaken annual leave due to the effects of COVID-19. Under the Amendment Regulations, workers will now be able to carry over untaken annual leave into the next two leave years where they have been unable to take it due to the COVID-19 pandemic. This update explores the key changes to the regulations, practical points to consider and potential problem areas for employers. It is important to appreciate that the new rules apply to all employees and are not restricted to furloughed or to non-furloughed employees only.

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