Here is the link to the 'Holiday Entitlement Calculator':
http://www.businesslink.gov.uk/bdotg/action/layer?topicId=1079427399&r.li=1079484078&r.l1=1073858787Also.
This was posted elsewhere some time ago. The example below is no longer valid, as holiday entitlement has since changed, but the #/fifths part still applies as a general guide.
The main thing is that your employee has set days of work. So if any of those days falls on a bank holiday, she is entitled to holiday pay. (for example: 25 - 26 December this year - but if these fell on a Saturday and Sunday, why should you have to pay for them!)
But regardless of that, she cannot demand payment from you and still keep her holidays. They are statuatory holidays for two reasons. 1. You must pay an employee holiday pay if they would normally have worked on that day. 2. The employee is entitled to take a statuatory holiday off and cannot be made to work. Simple as that. So it sounds like you did the right thing if you paid her and took it away from her holiday entitlement.
"Part time workers (prevention of less favourable treatment) EC Directive on Part time work and (amendment) Regulations 2002 (SI 2002/2035)
This directive basically means.
If you have no 'full time' employees, you cannot be accused of less favourable treatment by reducing a part timers holiday entitlement.
BUT:
The guidelines indicate that you should offer part time workers a % of the statuatory holiday entitlement that a full time worker would get.
The guide amount is based on fifths of the normal entitlement.
SO:
The statuatory entitlement is 15 days per year.
If your part timer works 2 days a week, then 2 fifths of 15 days = 6 days holiday entitlement. 3 days = 3 fifths etc. (The amount of holiday pay is an average of the normal hours worked on each day)
If she demands - and you pay her for Boxing day - she loses one of her days - simple.
Part time workers have the same rights as full timers if any of their working days normally fall onto a statuatory bank holiday. So, if she normally works Christmas day, and you don't offer her any work, then she is entitled to holiday pay if. If you do offer her work, she is entitled to normal pay + holiday pay. In other words - Double Time!"