Even if you are getting paid 80% of your wage whilst furloughed, any holidays taken should be paid at 100% as normal.  This is because of the law around holiday pay.  100% payment would be the case for the first 4 weeks (or 20 days) of annual leave entitlement.  It may be the position that the remaining 1.6 weeks (or 8 days) of annual leave can be paid at 80% with the employee’s agreement.


This difference is to do with the 4 weeks of annual leave being covered by EU law, whereas the additional 1.6. weeks is specific to the UK and the laws are slightly different on this point.