An annual leave policy makes it clear what staff are and aren’t entitled to. It also outlines how holiday will be granted and any periods of business where holiday will be refused, for example, if one of your busiest periods is the run-up to Christmas.
Having it written down avoids disputes down the line for both you and staff over who is entitled to what and when.
Employees of [Company] whether part-time or full-time are entitled to a minimum [28 | other] days paid annual leave. A weeks leave allows you to be away from work for a week – that is the same amount of time as your working week.
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