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Paragraph 26 C1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For an individual (“the employee”) to be an eligible employee in relation to the relevant company the average amount per week of the employee’s committed time must equal or exceed the statutory threshold, that is—

(a)

25 hours a week, or

(b)

if less, 75% of the employee’s working time (see paragraph 27).

(2)

The employee’s “committed time” means the time that the employee is required, as an employee in relevant employment, to spend—

(a)

on the business of the relevant company, or

(b)

if the relevant company is a parent company, on the business of the group.

(3)

It includes any time which the employee would have been required to spend as mentioned in sub-paragraph (2) but for—

(a)

injury, ill-health or disability,

(b)

pregnancy, childbirth, maternity or paternity leave F1, shared parental leave F2, F3carer’s leave, parental bereavement leave F4, neonatal care leave or parental leave,

(c)

reasonable holiday entitlement, or

(d)

not being required to work during a period of notice of termination of employment.

(4)

In this paragraph “relevant employment” means employment—

(a)

by the relevant company, or

(b)

where the relevant company is a parent company, by any member of the group.

Annotations

Textual amendments

F1

Words in Sch. 5 para. 26(3) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 63(3); S.I. 2014/1640, art. 5(2)(aa)

F2

Words in Sch. 5 para. 26(3) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 48(3); S.I. 2020/45, reg. 2

F3

Words in Sch. 5 para. 26(3)(b) inserted (4.12.2023) by Carer’s Leave Act 2023 (c. 18), s. 3(3), Sch. para. 18; S.I. 2023/1283, reg. 2

F4

Words in Sch. 5 para. 26(3)(b) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 48(3); S.I. 2025/41, reg. 2

Modifications

C1

Sch. 5 para. 26 modified (temp.) (with effect in accordance with s. 107(5) of the affecting Act) by 2020 c. 14, s. 107(1)(2) (as substituted by Finance Act 2021 (c. 26), s. 24)

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)