Wages Act: Holiday accrues during garden leave

An employer's failure to make a payment in respect of accrued holiday entitlement during the notice period in which the employee was still employed but not required to work, was an unlawful deduction from wages, holds the EAT in Whittle Contractors Ltd v Smith. The fact that the employee was not actually working, and so in effect was on paid leave, did not deprive him of the right to holiday pay which accrued during that period.