How do I calculate part time employees holidays

Q: How do I calculate part time employees holidays?

A: The 5.6-week entitlement under the Regulations equates to 28 days’ leave per year for an employee who works five days per week. This statutory entitlement is pro rated for part-time employees. The leave entitlement is capped at 28 days per year for workers who work more than five days per week.
Under the Part-time Workers Regulations 2000, a part-time employee is entitled not to be treated less favourably than a comparable full-time employee in relation to terms and conditions of employment, including holiday and so part-time employees are entitled to the same paid holiday as equivalent full-timers, but on a pro rata basis.

How to calculate holiday entitlement for part time workers

?    Add total annual and total bank/public holidays together (in hours)
?    Divide by the normal working week
?    Multiply by the number of hours employee works per week
?    Subtract bank/public holidays they must take when they would normally work
?    Net figure is the amount of holiday available to them to take when they wish subject to employers rules

For example
The employer gives 20 days (150 hours) annual holidays and
8 days (60) public/bank holidays per annum to full time workers
The normal working week is 37.5 hours
The employee?s normal week is 16 hours on Monday and Thursday (8 hours per day)

Annual Entitlement
Total holidays due in a year are 150 hours +60 hours= 210 hours
I.e. the total of annual and public holidays in hours
The employees entitlement based on 16 hours per week= 210/37.5 x 16=89.6 hours

Calculation for 2013
During 2013 the employee will use the following bank holidays as they fall on the normal working days

1 Apr Easter Monday
6 May May Day
27 May Spring Bank Holiday
26 August Late Summer Bank Holiday
26 Dec Boxing Day

5 days x 8 hours= 40 hours

The other 3 bank holidays do not fall on the normal working days

Entitlement for the 2013
Total holidays             89.6 hours
Less bank holidays used     40 hours
Available             49.6 hours (6.2 days)