Calculating holiday pay seems an unlikely topic for board-level discussion. However, this seemingly innocuous pay-roll task has, in recent times, been high on the list of business critical issues. This is due to a series of court decisions which, for some businesses, has resulted in potential liabilities running into millions of pounds. With its high numbers of workers, myriad shift allowances and overtime arrangements, holiday pay is of particular relevance to the recycling and waste management sector. Akshay Choudhry, an associate at law firm Burges Salmon, explains why.