It starts with legislation with worthy intent – to protect workers when they take a holiday. “Modern” Holidays Act legislation, first introduced in 1945, is there to make sure people aren't financially worse off when they take a break. “So if you normally work a lot of overtime, the Act makes sure you get your overtime paid when you are on holiday,” says self-confessed Holidays Act nerd, and Buddle Findlay partner Hamish Kynaston. Same with allowances. Or with sales people on low salaries and high commissions. “If they didn’t get their commissions built into their holiday pay, they could lose a big percentage of their income,” Kynaston says. “There are all sorts of calculations in the Act to make sure you are not disadvantaged when you take a holiday.”