Despite popular belief, UK employees are not legally entitled to bank holidays off work. The decision on the matter ultimately depends on the contract of employment.
It is possible however, for a contractual term to be implied. For example, if an employee has regularly allowed the employees to have the bank holiday off, then it can be argued that this is an implied contractual term for it to happen in the future. Likewise, the opposite is also true.
If employees are required to work bank holidays in their contract, there is no statutory requirement for increased remuneration but the employees must be given another statutory day of holiday in lieu of having the bank holiday off. The minimum holiday entitlement for a UK full time worker is 28 days per year, whether including bank holidays or not.
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature. If you would like detailed specific advice please contact us.