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Public alignment statement

Holiday Pay, Statutory Sick Pay and Workplace Pensions

Episodic ICCE recognises holiday pay, Statutory Sick Pay and workplace pension automatic-enrolment assurance as a regulatory area shaped by working-time law, employment-rights reform, SSP legislation and guidance, pension legislation, regulator material, payroll requirements, recordkeeping duties and worker-protection expectations. Across this regulatory area, responsible organisations are expected to preserve clear evidence of entitlement, absence, assessment, calculation, worker communication, payroll treatment, contribution treatment, correction, retention and external authority.

Those expectations are practical, worker-facing and evidence-led. For temporary labour activity, they create a need for reliable records showing which worker and engagement the right or assessment relates to; what employment, work, absence, leave, earnings, pension-status or scheme information was used; which statutory rate, threshold, calculation method or source status applied; what appeared on the worker artefact; what payment, deduction, employer contribution or provider instruction followed; and where entitlement, eligibility, pension membership, regulatory decision or enforcement authority remains external.

ICCE aligns with this regulatory area for ICCE-routed temporary-labour activity by preserving controlled evidence relevant to employment terms, worker acceptance, work records, payroll-ready inputs, holiday-pay items, SSP-related payroll items, pension deductions, employer pension contributions, worker-facing artefacts, payment instructions, execution responses, reconciliation, correction and audit lineage. ICCE does not determine statutory leave entitlement, approve leave, determine sickness, decide SSP eligibility, select pension schemes, enrol workers, validate opt-outs, submit pension declarations, certify holiday, SSP or pension compliance, or replace the employer, HMRC, The Pensions Regulator, the Fair Work Agency, a tribunal, a pension provider or another authorised party.

Episodic maintains a continued alignment commitment by reviewing this statement where working-time law, holiday-pay rules, holiday recordkeeping duties, SSP rates or calculation rules, workplace-pension thresholds, pension regulator guidance, Employment Rights Act reform, Fair Work Agency enforcement material, UMS payroll or evidence controls, or ICCE-routed holiday, sickness and pension evidence capabilities are amended, replaced, superseded or materially clarified.

Alignment table

Expectation Relevant sources ICCE enforced alignment ICCE evidence / output
Employment terms, statutory payment context and worker-rights evidence Employment Rights Act 1996; Employment Rights Act 2025 ICCE preserves the employment, worker, terms, payroll, artefact, payment, dispute and correction evidence relevant to holiday, sickness and pension-related rights Employment terms reference, worker acceptance, engagement record, payroll item, payslip, payment evidence, worker query, correction and external decision record
Paid annual leave entitlement and holiday-pay administration Working Time Regulations 1998; Holiday entitlement guidance; Holiday pay and entitlement reforms from 1 January 2024 ICCE preserves the work, hours, pay, classification and calculation evidence needed to support statutory holiday entitlement and holiday-pay review Leave-year reference, worker classification, hours record, leave ledger, accrual record, holiday-pay item, carry-over and termination evidence
Irregular-hours, part-year-worker and rolled-up holiday-pay treatment Employment Rights Amendment Regulations 2023; Holiday pay and entitlement reforms from 1 January 2024; Holiday entitlement guidance ICCE keeps worker classification, holiday method, accrual, permitted rolled-up holiday pay and base pay separately attributable Classification source, effective date, 12.07 percent accrual record where applicable, separate holiday-pay line, normal-remuneration input, corrected holiday calculation
Holiday recordkeeping and future enforcement readiness Annual-leave and holiday-pay records from 6 April 2026; Holiday pay compliance and enforcement consultation; Employment Rights Act 2025 ICCE maintains source, calculation, artefact, payment, retention and correction evidence capable of supporting the current six-year holiday record duty and future authorised review Holiday entitlement record, holiday-pay calculation, payslip, payment record, six-year retention evidence, evidence release log, external finding or remediation record
Statutory Sick Pay entitlement framework Social Security Contributions and Benefits Act 1992, Part XI; Statutory Sick Pay Changes; Statutory Sick Pay employer guide ICCE preserves employment, sickness, qualifying-day, earnings, payroll and worker-communication evidence needed to support SSP assessment and payment Sickness notice, absence record, qualifying-day reference, average weekly earnings, SSP payroll item, payslip, payment or refusal record, SSP1 reference where applicable
SSP calculation, current rate and transition treatment Statutory Sick Pay Changes; Manual SSP calculation; Sickness absences spanning 6 April 2026 ICCE maintains effective-dated SSP source status and preserves the inputs required for the current lower-of-flat-rate-or-80-percent calculation and transitional rule review Rate source, relevant earnings period, weekly and daily rate, qualifying sickness days, pre- and post-change absence timeline, transition calculation, correction record
Pension automatic-enrolment assessment evidence Pensions Act 2008; Employing seasonal or temporary staff; Assessing staff whose hours and pay varies; Automatic-enrolment earnings thresholds 2026 to 2027 ICCE preserves worker age, earnings, pay period, assessment status and threshold evidence needed to support employer automatic-enrolment assessment for temporary and variable-hours workers Worker age or status input, pay-period earnings, threshold source, assessment category, membership status, status-change communication, contribution result
Pension postponement, enrolment choice and worker communications Automatic Enrolment Regulations 2010; Automatic-enrolment postponement; Opting in, joining and opting out of workplace pensions ICCE preserves postponement, opt-in, joining, opt-out, membership and worker-choice evidence as externally governed states that drive payroll treatment Postponement notice, deferral date, worker request, provider confirmation, opt-out reference, membership effective date, contribution or refund item
Pension re-enrolment, declaration and workforce evidence Pensions Act 2008; Re-enrolment, declaration and re-declaration of compliance; Automatic Enrolment Regulations 2010 ICCE preserves worker, earnings, membership, contribution and status evidence capable of supporting employer re-enrolment and declaration processes Re-enrolment assessment, worker population record, contribution history, communication record, declaration support data, regulator receipt reference
Pension contribution calculation and payment evidence Workplace pension contributions; Pensions Act 2008; Automatic Enrolment Regulations 2010 ICCE separately calculates and evidences worker pension deductions and employer pension contributions from authoritative pension status and scheme basis inputs Scheme basis reference, pensionable or qualifying earnings, worker deduction, employer contribution, payslip line, provider payment instruction, receipt or reconciliation evidence
Payroll artefact, deduction and payment-state separation Employment Rights Act 1996; Working Time Regulations 1998; Social Security Contributions and Benefits Act 1992; Pensions Act 2008 ICCE keeps statutory payment items, worker deductions, employer contributions, payslip issue, payment instruction, provider receipt and reconciliation as separate evidence states Payroll item, worker-facing artefact, deduction record, employer-liability record, payment instruction, execution response, settlement and reconciliation output
Current-law and reform source-status discipline Employment Rights Act 2025; Holiday pay compliance and enforcement consultation; SSP transition guidance; pension regulator threshold guidance ICCE distinguishes commenced statutory duties, active guidance, rate updates, transition rules, regulator guidance, consultations and future enforcement measures Source-status register, commencement record, effective-dated rate or threshold, consultation status, implementation review, versioned alignment update

Sources covered

Primary legislation and statutory instruments

Holiday guidance, recordkeeping and reform sources

Statutory Sick Pay guidance and transition sources

Workplace pension and automatic-enrolment guidance

Publisher
Augscape Research & Development Limited, trading through the Episodic ICCE documentation surface.

Company number
12996074

Website
episodic.co.uk

Document status
Public alignment statement · 2.1

Publication date
10 July 2026

Use boundary
General information only. Not legal, tax, financial, insurance, employment or investment advice.