UK Working Time Regulations 1998: 2026 Compliance Update

The Working Time Regulations 1998 (SI 1998/1833) transposed (and now domesticate, post-Brexit) the EU Working Time Directive into UK law. They are the single most-overlooked statute by small employers — and one of the highest-exposure ones, because the rights apply to workers (not just employees) and are policed by both HMRC and the courts. This 2026 compliance update walks through the headline duties and the post-Brexit changes, including the Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023 that introduced rolled-up holiday pay for irregular-hours workers.

1. The Statutory Architecture

Statute: https://www.legislation.gov.uk/uksi/1998/1833/contents/made

2. The 48-Hour Maximum and the Individual Opt-Out

Reg.4 — The Default

A worker’s average weekly working time, including overtime, must not exceed 48 hours per 7 days, averaged over a 17-week reference period.

The “working time” here means:

• Time at the workplace performing duties
• Mandatory training time
• On-call time at the workplace (Working Time Directive, SIMAP and Jaeger case-law)
• Some travel between workplaces

It does not include:

• Lunch breaks
• Travel between home and first workplace (in most cases)
• Voluntary overtime taken on rare occasions

Reg.5 — The Opt-Out

A worker may opt out of the 48-hour limit by signed written agreement. Conditions:

The opt-out should not be combined with the contract — it should be a separate document, so that the voluntary nature is clear and the opt-out can be revoked without re-signing the entire contract.

3. Rest Periods — Often Overlooked

Daily Rest (Reg.10)

A worker is entitled to 11 consecutive hours’ rest in any 24-hour period. The 24-hour period is not midnight-to-midnight; it is rolling. So if a worker finishes at 22:00 on Tuesday, they are entitled not to start before 09:00 on Wednesday.

Exceptions for shift workers, security workers, and workers with split duties — but rest must be “compensatory” and given as soon as possible.

Weekly Rest (Reg.11)

A worker is entitled to 24 uninterrupted hours’ rest in every 7-day period, OR 48 hours in every 14-day period (employer choice).

Rest Break (Reg.12)

A worker working more than 6 hours per day is entitled to a 20-minute uninterrupted rest break. The break must be:

• Not at the start of the day
• Not at the end of the day
• Long enough to allow a genuine break

Whether the break is paid is a matter for the contract (typical: lunch unpaid, refreshment break paid).

4. Annual Leave — 5.6 Weeks

Reg.13 + 13A — The Two Components

For a 5-day-week worker, 5.6 weeks = 28 days. For a 4-day-week worker, 22.4 days. Pro rata for part-time.

UK bank holidays may be included in the 28 days, or in addition to them — the contract decides. State this explicitly in the contract; ambiguity is the most common cause of holiday-pay disputes.

Holiday Pay Calculation — 52-Week Reference Period

For workers without normal hours, holiday pay must reflect their average normal pay including regular overtime, commission, and bonuses, over a 52-week reference period (or all available weeks if shorter), excluding weeks with no pay.

Following Bear Scotland v Fulton [2014] and Lock v British Gas Trading [2014] (CJEU), the 4 EU weeks (Reg.13) must include regular allowances and commission. The additional 1.6 weeks (Reg.13A) is governed by contract.

Rolled-Up Holiday Pay (Reg.16A) — From April 2024

For irregular-hours workers and part-year workers employed on or after 1 April 2024, holiday pay may be paid as rolled-up holiday pay at 12.07% of pay.

Statutory basis: Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023.

The 12.07% figure is the proportion that 5.6 weeks bears to the rest of the year (5.6 / 46.4 = 12.07%).

Practical implications:

• Rolled-up pay simplifies payroll for casual / zero-hours workers
• The rolled-up component must be separately identified on payslips
• The worker still gets the time off (unpaid); the rolled-up payment is in lieu of separately-accruing paid leave

This was a significant 2024 reform that removed earlier doubt around rolled-up holiday pay.

5. Night Work — Reg.6 and Reg.7

A “night worker” is one who works at least 3 hours of the night (defined as 23:00–06:00 by default) on the majority of days they work.

6. Records — Reg.9

The employer must keep records sufficient to show that the maximum weekly working time, night work limit, and pattern-of-work requirements are complied with. The Reg.9 records must be kept for 2 years.

7. The Sleep-In Shift Question — Mencap

The Supreme Court in Royal Mencap Society v Tomlinson-Blake [2021] UKSC 8 ruled that workers on sleep-in shifts who are permitted to sleep are not engaged in “time work” for the entire shift; only time spent awake working counts as working time for NMW purposes.

This is a narrow, NMW-focused exception. For working-time purposes, the position is slightly different — sleep-in time at the employer’s premises generally remains “working time” for the WTR 1998. The dual analysis (NMW vs WTR) is one of the most technically tricky areas.

8. Common Mistakes — Gyoseishoshi View

Mistake 1: Combining Opt-Out with Contract

Symptom: 48-hour opt-out clause buried in employment contract. Risk: Voluntariness compromised; cannot revoke without contract amendment. Fix: Separate signed document, optional, easily revocable.

Mistake 2: 28 Days Holiday — Bank Holidays Implied

Symptom: Contract says “28 days” without specifying bank holiday treatment. Worker assumes “plus bank holidays”; employer assumes “including”. Risk: Holiday pay claims; tribunal default to worker-favourable interpretation. Fix: State explicitly: “28 days including the 8 UK bank holidays” OR “28 days plus the 8 UK bank holidays”.

Mistake 3: Forgotten Reg.12 Rest Break

Symptom: Workers working 8-hour shifts without a 20-minute break. Risk: WTR breach; risk of HSE intervention; unfair dismissal “fundamental breach”. Fix: Build a 20-minute break into shifts > 6 hours.

Mistake 4: Rolled-Up Holiday Pay Pre-April 2024

Symptom: Employer paid rolled-up holiday pay before April 2024 expecting it to discharge the obligation. Risk: Pre-April 2024 rolled-up payments did not lawfully discharge holiday pay (per Robinson-Steele case). Fix: For workers employed pre-April 2024, audit holiday pay separately; for new irregular-hours workers from April 2024, rolled-up at 12.07% is now valid.

Mistake 5: No Reg.9 Records

Symptom: HSE / EAS audit finds no records of working hours. Risk: Reverse-burden of proof in any claim. Fix: Record working hours via timesheet / clock-in / payroll system. Retain for 2 years.

9. 2026 Quick Action Checklist

• Audit any 48-hour opt-out for separation, voluntariness, revocability
• Confirm contract holiday clause states bank-holiday treatment
• Audit shift patterns for Reg.12 rest break compliance
• For irregular-hours workers: implement rolled-up holiday pay at 12.07%
• Confirm Section 1 statement reflects current working pattern
• Ensure night-work health assessment offered to night workers
• Reg.9 records retained for 2 years

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Disclaimer

This article provides legal information, not legal advice. MmowW Scrib🐮 is a document preparation service operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not solicitors, barristers, or attorneys.

Sources

1. Working Time Regulations 1998: https://www.legislation.gov.uk/uksi/1998/1833/contents/made
2. Employment Rights Act 1996: https://www.legislation.gov.uk/ukpga/1996/18/contents
3. Health and Safety Executive (working hours): https://www.hse.gov.uk
4. ACAS guidance on working hours: https://www.acas.org.uk