Written for gardeners and garden maintenance rounds, landscapers, grounds maintenance contractors, tree surgeons and arborists, lawn treatment, fencing and paving firms, including winter hedge, tree and gritting work, in England, Wales, Scotland and Northern Ireland.
The short version
- Check right to work before day one.Do it for everyone, whatever the label, including individual subcontractors. Keep the evidence and recheck time-limited permission before it expires.
- Build holiday into every hour worked.Irregular-hours and part-year staff earn holiday at 12.07% of hours worked, or get it in each wage, shown separately on payslips (As of Oct 2026).
- Give owed holiday as paid time off.Cash instead of holiday is allowed only when someone leaves, so a mid-season lump sum does not clear what you owe.
Landscaping takes people on in March and lets them go in the autumn. Short, irregular engagements are where holiday goes unpaid, right-to-work checks get skipped and people get called self-employed when they are not. Each of those becomes a bill later.
Employee, worker or self-employed?
The whole working relationship decides status, not the label you use or whether someone is CIS registered. Someone who works your rounds, in your van, with your mower, to your hours points strongly to a worker or employee, though those facts alone do not settle it. Use HMRC's Check Employment Status for Tax (CEST) tool for tax status where it fits, and take employment law advice if rights are disputed.
Status follows the facts, not the label
The courts look at the full contractual and working relationship, not at what the paperwork calls it.
Ready Mixed Concrete v Minister of Pensions [1968] 2 QB 497; Autoclenz v Belcher [2011] UKSC 41
Holiday for irregular hours and part-year staff
Holiday at 12.07% of hours worked
For leave years beginning on or after 1 April 2024, irregular-hours and part-year workers accrue holiday at 12.07% of hours worked in each pay period. As an alternative, you may pay rolled-up holiday pay at 12.07% with each wage, shown separately on the payslip. Leave accrued and not rolled up must be taken as paid leave at the normal rate: payment in lieu is allowed only when the worker leaves. As of Oct 2026.
Working Time Regulations 1998 regs 14, 15B and 16A
| Wages for the week | £560 |
| Rolled-up holiday pay at 12.07%, shown separately | £67.59 |
| Paid that week | £627.59 |
Now take a typical job gone wrong: a labourer has worked irregular hours since March and has had no holiday. On £14,560 of wages they have accrued leave worth £1,757.39. Let them take it as paid leave at their normal rate, then from the next pay period either keep accruing or roll it up on each payslip, and take advice on the arrears.
Payment in lieu is allowed only when the worker leaves, so a lump sum while they still work for you does not clear the arrears.
Right to work, now including individual subcontractors
Check every worker before they start: in person with original documents, by an online share code, or through an identity service provider for British and Irish passports. Recheck time-limited permission before it expires. If an agency offers labourers who are 'self-employed, no checks needed', do not accept the label: work out who engages each person, do the prescribed check before work starts and keep the evidence.
Illegal working penalties and who they reach
Employing someone without the right to work carries a civil penalty of up to £45,000 per worker for a first breach and £60,000 for a repeat. From 1 October 2026 the scheme and the checks extend to specified non-employee arrangements, including worker contracts and individual subcontractors. As of Oct 2026.
Immigration, Asylum and Nationality Act 2006 s.15; Border Security, Asylum and Immigration Act 2025 s.48; SI 2026/683 reg 2
No visa route for landscapers
The Seasonal Worker route covers horticulture (edible and ornamental crops) and poultry, not landscaping or gardening services. Since 22 July 2025 the Skilled Worker route needs roles at RQF level 6, and gardeners and landscape gardeners are not on the Temporary Shortage List, so new sponsorship for them is closed. Workers sponsored before that date may extend under transitional rules. As of Oct 2026.
Time spent travelling between client sites during the working day counts as working time for the minimum wage; travel from home to the first job usually does not. A per-visit or per-job bonus counts towards minimum wage pay for the period it is paid in, so set crew bonuses on margin and callbacks, not on speed alone.
Asked in Greymill
The sum: £14,560 x 12.07% (As of Oct 2026) = £1,757.39
Why not cash: paying instead of holiday is allowed only when a worker leaves. A payout while he still works for you does not clear what you owe.
What to do:
1. Let him take the leave, paid at his normal rate.
2. From the next pay period, keep building holiday up at 12.07%, or pay it with each wage as its own payslip line (rolled-up holiday pay).
3. Take advice on the arrears.
Before next season: from 1 October 2026, right-to-work checks reach individual subcontractors too, with a civil penalty of up to £45,000 per worker for a first breach (As of Oct 2026).
Going the rolled-up route? I can write the payslip wording for that line.
Ask it about your own business
Paste this into Greymill with your own figures, and Staff & HR works it through for your business.
I run a landscaping or gardening business in the UK. I take on [number] seasonal staff from [month] to [month] on [type of contract], paid [rate], some through [an agency or as self-employed]. Tell me how each of them should be treated for status, set up holiday pay for their irregular hours, work out what I owe [name], who has worked since [month] on [wages to date] with no holiday, and give me the right-to-work check for each arrangement.
More for landscaping and gardening in the UK
- Pricing a crew hour and a year of maintenance visits so the rain days are paid forBuild your rate from what a productive hour really costs once holidays, weather and the van are counted, then price maintenance contracts from measured visit times.Read the lesson
- Getting through December to February when the grass stops and the tax bill landsLandscaping cash is lowest in the winter, just as Self Assessment falls due on 31 January, so size the gap and smooth your income before the season ends.Read the lesson
- Going over the VAT threshold, a developer's zero-rating and a builder's CIS: what goes on my invoice?Most landscaping is simply standard-rated, but a strong summer can take you over the VAT threshold, and work for builders and developers brings in zero-rating on new homes and the Construction Industry Scheme.Read the lesson
- Spraying weeds, carrying green waste, running red diesel and towing a digger: am I legal?Spraying, green waste, red diesel and towing each need a certificate, a registration or a check, most leave a record you are expected to keep, and fences, front drives and digging near a neighbour carry planning and notice rules.Read the lesson
- Quotes agreed in the client's garden, plant guarantees and long contracts: the terms that cost landscapers moneyA quote agreed at the client's home, an open-ended plant guarantee and a long contract priced flat can each cost you the profit on a job, and each has a fix.Read the lesson
- Winning more domestic rounds and council grounds contracts, and pricing the staff who come with a re-tenderDomestic rounds grow street by street on honest reviews, public and housing grounds work is won on paperwork as much as price, and a re-tender can hand you the outgoing contractor's staff.Read the lesson
- I've found a nest, knotweed or a protected tree halfway through the job: what now?Some discoveries turn a garden job into an offence the moment you carry on, and the law binds the contractor as well as the client; two safety stops apply to every tree and verge crew too.Read the lesson
Open the interactive lesson · Every landscaping and gardening lesson · What Greymill knows about the trade
Sources
The primary sources behind this lesson, checked Oct 2026.
- Calculating the minimum wage, travel time (People: seasonal crews, status and right to work)
- Ready Mixed Concrete [1968] 2 QB 497; Autoclenz [2011] UKSC 41 (People: seasonal crews, status and right to work)
- WTR 1998 regs 15B (12.07% of hours worked, leave years beginning on or after 1 April 2024) and 16A (optional rolled-up pay at 12.07%) (People: seasonal crews, status and right to work)
- WTR 1998 reg 16 (reference period) (People: seasonal crews, status and right to work)
- s.27A (People: seasonal crews, status and right to work)
- Part 1; commencement regulations (People: seasonal crews, status and right to work)
- regs 31, 36(6) (Hard cases: money, contracts and PEOPLE)
- reg 11(6) (Hard cases: money, contracts and PEOPLE)
- WTR 1998 regs 13(9)(b), 14, 15B, 16A (Hard cases: money, contracts and PEOPLE)
- 2025 Act s. 48; SI 2026/683 reg. 2 (Hard cases: money, contracts and PEOPLE)
- Certificates of competence: grandfather rights (Pitfalls that embarrass the product)
- Excise Notice 75 sections 2, 3.5, 6, 7.9 to 7.11, 13 and 14 (Pitfalls that embarrass the product)
- GOV.UK licence rules for Great Britain; nidirect Northern Ireland licence rules (Pitfalls that embarrass the product)
- What you can and cannot do (Pitfalls that embarrass the product)
- Appendix Skilled Occupations, SOC 5113 (Pitfalls that embarrass the product)
- s.1(1)(b) (Pitfalls that embarrass the product)