Paying redundancy pay - calculating holiday entitlement?

[tomw2000]

I have a tiny business (a Ltd Co.) which has all but been wiped out due to the Credit Crunch.
I've cut all the fixed costs and whilst the business hasn't gone bust - it is not trading actively. It just sits there in the background, until I decide something else that it could be used for.

I eased off/cut costs and everything back in August last year.

I had one part-time (2 days a week as and when needed) Employee. She knew the situtation with the business and was actually on maternity leave (maternity pay, paid by me and I'll claim it back from the govt.) from June last year.

Her maternity period is due to come to an end and I'm going through the redunancy process and working out her final payout.

I am trying to establish what I have to pay her in terms of her 2010 holiday pay entitlement? As she was part-time I used to pay her 9days a year holiday pay. Do I have to pay her 9 days for 2010 (bearing in mind she has been on maternity leave right up until know - but I understand benefits are still accrued) - i.e. the full years entitlement? Or do I pay her for the holiday she has accrued this year up until now - i.e. up until being made redundant?

Many thanks in advance.

[Firefoot]

You only pay her what she has accrued to the date of leaving for 2010 (Plus she would have been accruing holiday in 2009, so if she didn't take all of her 9 days, then pay what is outstanding from then as well)

[tomw2000]

Firefoot said:

You only pay her what she has accrued to the date of leaving for 2010 (Plus she would have been accruing holiday in 2009, so if she didn't take all of her 9 days, then pay what is outstanding from then as well)

Thanks for this. I just checked with ACAS also and this is what they said.

[HIS LM]

Out of interest what sort of business is it, as I am looking for a bolt-on to my own.