This year Christmas and New Years day fall on a Friday, and Boxing Day and 2 January are on a Saturday. Therefore the statutory holidays for Christmas Day and New Years Day are observed on the actual days, and the statutory holidays for Boxing Day and January 2nd are ‘Mondayised’ for those employees who usually only work Monday to Friday. That means those days will transfer to the immediate following Monday.
If an employee would usually work on the Friday or Monday, and works on these days, they are entitled to be paid at time and a half for the time they work plus receive a day in lieu at another date. However if the employee would usually work the Friday and Saturday (for example farm workers), then those are the two statutory days and they would get time and a half for those days, plus the days in lieu. Regardless of whether an employee works six days a week or five, they will still only get the two statutory days for each break.
If you hire someone to work on these days, and these are NOT their normal working days for you, i.e. they would not normally work for you on a Friday or a Saturday, or the Monday, if you are covering for a staff member who has that as their statutory day, they still need to be paid time and a half for the hours worked but you do not need to give them any days in lieu
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