Employees will continue to accrue their standard holiday entitlements during maternity leave (including for bank holidays). However, it’s important to note that employees can’t take any holiday days or associated pay during their maternity leave. If an employee can’t use their holiday days due to their maternity leave, then they can still carry over the days into the new holiday year (this is a legal requirement).
However, they do have the right to contact their employer and arrange holiday time before, or after, their maternity leave begins/ends. It’s good business practice for the employer to have an open discussion with the employee about their holiday time and to put the agreed results into writing. This way you can be sure that holiday entitlements have been met.
If the employee chooses to end their role with a business, the employer must remember to still pay holiday entitlements for all accrued days during their maternity leave.