Annual leave has always been calculated for those working term time only using the 12.07% formula, however recent advice is that due to current case law annual leave cannot be calculated on a pro rata basis, and all staff are entitled to a minimum of 28 days including bank holidays.

Staff that work all year round, although they too get their full entitlement of 28 days they have to use 8 of their annual leave days for the bank holidays, and ensure that they have leave to use when the company shuts for Christmas. 

By no longer calculating term time workers annual leave on a pro rata basis, it does seem more appealing and favourable to be a term time only employee.

I assume that as seasonal workers do not work bank holidays and are on an annualised salary, we cannot remove their bank holidays to keep them in line with the all year round staff?

What would the outcome be if seasonal staff were continued to be paid using the 12.07% calculation?