Mobile Slots – 5 Simple Steps to Carrying the Slots in Your Pocket

Slots are coming a long way from its relatively simple design when it was invented in the 1800s compared to the vast improvements made to slots today. When Charles Fey invented the first three reel “one-armed bandit” in 1887 little could he have imagined the technological changes to his simple plan of a game played on a machine.

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Today the halls of the big casinos echoes with the sound and lights of hundreds of highly computerized slot machines fine tuned with software that display a screen of virtual reels delighting, inspiring, and disappointing the millions who play slots every year. Now the slot machines are coming home, right on your home computer and you do not even have to go hopping on a bus or plane สล็อตเว็บตรงไม่ผ่านเอเย่นต์ . Online slots are fairly new to slot machine players. The comfort, convenience and vast amount of information to help the novice of novice play online are overwhelming. Although online slots are fairly new the evolution of the slot machine continues, as hundreds of pound machines in casinos have been shrink and rolled up and placed right in the palm of your hands, beckoning to the tip of your finger.

Mobile slots are not all that different from online slots. The only major disparity is that you are playing on your cell phone instead of online or in a casino. Developers have created software that is just as live and colorful as the real thing. Here I will share with you five simple steps to get you spinning and betting on your mobile device in no time.

In order to play slots on your cell phone you need an internet enable phone. The variety of branded cell phone that can connect online is numerous. Getting a suitable cell phone is essential especially the graphic quality of your phone in order to enhance your slot playing experience. It is recommended that you know where you will be playing mobile slot before you buy a new phone if you do not already have one. You should find out the requirements to play on your phone. Most sites that provide mobile slot games will prompt you to choose your phone from a list of compatible phones. You do not want to get a new phone and then find out it is does not meet requirements.

After getting you internet ready cell phone, you will need to have internet connection service on your phone. If you already have an internet enabled phone you will need to enquire with your carrier if there are additional charges for connecting online. You will need to have your data plan activated if it is not already working. If you are not sure that you have data activated on your cell phone, try to visit the WAP website. If you are able to see the website then you have the service. It is always better to have an unlimited data plan with your carrier.

Sleeveless Hoodies for Women and Men

You can wear this superior piece of clothing all year around. Some people wear it as an only shirt, some layer it on top of t-shirts. If you just love hoodies but find it too warm in the summer, the sleeveless version is probably the way to go for you. Sleeveless hoodies are thinner and more light weight, so you wont be as warm as with a regular hoodie. Did I mention that a sleeveless hoodie looks great? Well, it does! Try wearing one the next time you exercise. During a morning jog in the spring, it’s perfect! You start out with the hood up to stay warm and then take it down once you get really pumped and warm.

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Sleeveless hoodie, great for the summer and sports

We already touched on sports, but let’s go into more depth. Since there are no sleeves, it makes it easier to move when playing basketball for example. Shooting hoops in style with the sleeveless hoodie is great! Aerobics classes and Zumba gets more and more popular and is a great place to wear the garment. You will look hip and stay comfortable throughout your workout.

The use that is coming more and more is just wearing the hoodie out on town or when playing it cool at the pool. Both young and old (well, at least up to 35 or so) start to wear the sleeveless hoodies. There are models for men and women, both with distinct styles. Universities and startups are brimming with hoodies this time of the year.

Sleeveless hoodies look great on women too. Zumba and Aerobics are the most common uses but the popularity and ways to use the garment increase every day. They are tighter and sexier than the hoodies made for men and because of their smaller size, usually cheaper. The most popular colors are purple, red, yellow, pink and white. Get one for yourself today

Finding the right sleeveless hoodie for you

There are so many kinds of hoodies, so how do you select the one that are right for you? Well, providing that you buy one for sports or the summer, I’m just going to assume you are going for the sleeveless variety. First choose the use. Sports hoodies are best when in functional materials that dry quick and absorbs a lot of moisture. If you wont be using it for sports, choose a model in cotton or cotton/synthetic mix.

The next choice is pullover or zip down hoodie. The zip down is practical when you want to be able to take it on or off quick, or when using it as a layer. This version usually comes with two pockets on the front. The pull over sleeveless hoodie however, usually has one big kangaroo pocket on the front. What’s right for you?

Last, the design. Do you like single color clothes or do you prefer crazy patterns? Maybe a two-tone hoodie suits you? No matter what, I’m sure you will find something that’s right for you. If you are Mark Zuckerberg, I bet the pin stripe hoodie is what you prefer? Well, no matter what, happy hoodie hunting!

Alternative models of hoodie

Not all sleeveless hoodies use thin materials and are for sports! There are some really cool fur hoodies you can get now, with materials such as mink or fox. There are skater hoodies with patterns for that niche. Sometimes you can even find a super model on the catwalk sporting a sleeveless hoodie. The low-cost hoodies can be replaced with high-end ones from Puma or Hollister or even high street fashion brands. What’s your style?

New Tower Defense Games

A part from football and other games, there are several games including the casinos and tower defense games that are played online. The tower defense games are available in the internet and several people enjoy them throughout the world. Internet is the great source of tower defense games which includes the defense games. It games have been played several times over many years and they are the first source for these games. These games are addictive genre of strategy games. They began with niche maps formed for popular real time strategy games and then evolved to big things in online flash games.

Tower defense games are very many and the players are able to select the suitable game for them from the list that is provided. The goal always encompasses destroying all the creeps F95zone on their way through a maze by putting up towers that shoot them. Each and every game consists of different kinds of towers that do direct damage and snare attacks therefore, a little strategy is needed. For the individuals who enjoy playing classic tower defense games, internet is the great source for the games. There are so many people who still enjoy paying these games and some also enjoy the way the arcade games are played. The internet has made it very easy for each and every one to find the arcade games he or she loves.

Games are offered for free online and there is a wide range thus, individuals are able to select from the right there and play the games. An individual can even find a favorite with all the tower defense games available. These games are sorted out and the best are laced aside for the players to play them without paying any amount. Children can also access and play the tower defense games. They are also free to select the games that they find enjoyable and play them for free. With the internet, the games are made easier for the kids to find and select the games that they would like to play. This is done by viewing the pictures that represent each game.

We grow with children as they find the old online games they used to play are not challenging enough for them anymore. Due to this, children can easily step up to another type of online game at any time they are wish and choose the enjoyable game. The websites are designed and updated in order to make the individuals gaming experience be one that is full of fun for them no matter what one is undergoing or his moods. You are able to take a step back and forth between all of the tower defense games that are currently offered and see how good you can be having lots of fun throughout the way.

ccTrip Email Address Software

Email is one of the most widely used channels of communication today. Email has become so popular that it is impossible to run a business without an email address Email1and1 . It is also impossible to conduct professional business without email. In this era of high speed Internet, email has become an essential element for communication. It is estimated that in a two-year period, over six billion pieces of information will be exchanged via email.

Email is an efficient way of sharing information, especially if you are using a service like hotmail or yahoo. Electronic mail was widely used in the early 1960s, when email addresses were restricted to the immediate network of the company that was handling the message. Only a few people had email addresses and most of these people were in the network of large companies.

Now email service providers offer a way to share email addresses without using up all the space that would otherwise be occupied by a number of separate accounts. Email has become a convenient means of sending information. Many users also use email service providers to create a mailing list that contains only their email addresses. For many companies, email service is now the primary way of communicating with their customers. The advantage of a dedicated email address is that the user can set the limits of his sending activities and can control what he wants to put into his inbox.

The benefits of using an email program for customer contact are many. When using an email client, the company can specify how often the emails should be sent and received. It is also possible to control what is conveyed through the email by setting the parameters such as what is displayed as a reply or who is permitted to respond. Blind carbon copy printing is also possible when the sender uses a dedicated email address.

A ccTrip reader is just one of many email addresses that a company can use to communicate with its customers. ccTrip stands for Constant Contact Tool and is used to send continuous email to selected contacts. The email addresses are saved in a database and can be accessed from any computer by using the CCTrip Reader software. The software is available for Microsoft Outlook and Lotus Notes. Incoming emails are sent to the reader directly without opening any email folders. The reader also has the ability to reply to incoming messages in a short time.

ccTrip has various advantages over other email address services. It can be used to forward mails to other people who may be on any business tour. The message can also be forwarded as a promotional item. With the availability of blind carbon copy printing, it is easy to send different copies of a single email address. It is important for businesses to establish direct email addresses so that they can receive feedback from their customers.

Interior Design Styles

The university provides a greatly exhaustive 5-calendar year Bachelor of Science program which will offer its students learning everything concerning the field if Interior Design. Due to the suggested courses a future designer will be able to understand different perspectives of interior style and what is the most important -a student will be able to master all of these aspects in order to become a really wonderful internal designer. Further you will be presented the examples of the best universities and educational institutions offering interior design where each person gets a nice opportunity to develop his or her talent and skills.

The major goal of the Interior Design University is to suggest each and every student willing to study interior design a great possibility to apply to any field of Interior Design. Before entering it you receive all the needed information concerning studying with true details. You are offered several best universities and educational institutions in design. You are welcome to make a comparative analysis of them and choose an institution that would suit you best.

The first one is the College of Cincinnati which proudly carries the title of best interior design university. It suggests a Bachelors degree system in Interior Design. The University of Cincinnati offers students a harmony of educational excellence and real-world experience. Annually, as research demonstrates that university graduates 5,000 students, adding to more than 200,000 living alumni all over the world. It should be mentioned that although there are many other different outstanding universities all over The United States of America, The University of Cincinnati is really a new stage in one’s career because it sends interior design college students to universities from all more than the nation. Therefore, the students get an opportunity to variegate their academic experiences and to encourage their intellect for development via modifying university software programs. It is an important fact that The University of Cincinnati suggests quite comprehensive system right from the beginning up to the very end. Besides, the finest instructors in the area of Design come from different parts of the world to present their expertise at the University of Cincinnati in Ohio.

The American Intercontinental College in London takes rightfully the first place in the total UK as an institution having the greatest Design plan. If you’re searching a college in London where you can balance your vivid life and numerous responsibilities with your desire to pursue a career-focused degree, you have come to the right place. Here college students have the choice of completing an Associate’s, Bachelor’s, or Master’s Degree software in the field of Interior Design. It is better to know that the coursework is very 辦公室裝修公司 difficult for all the career plans, but this certainly makes it one individual of the greatest software programs out there. Pursuing your degree at The American Intercontinental College in London can help you learn more about and understand different cultures and societies. Besides, it is also a perfect institution to develop your point of view upon the world tendencies in culture and society and make up an excellent meaningful resume. All of this is of great importance to the students studying Interior Design. After finishing this college graduates have a thorough understanding of different Design principles as properly as when to use them. Each student has the responsibility of making up a unique portfolio of their function via the perspective of their specialty.

The Thane Institute of Art was established in the year of 1998 and it is notable for its great Interior Design software program. The latter is really particular among the other ever known and available. This was the first Interior Design institution in Thane and it was of great help to the students who had to travel to Mumbai before it was founded. The curriculum is prominent for its offering a number of principles that can be used for houses, organizations and corporations. All of the students have the right to create their personal Interior Design expertise while applying the fundamental ideas to their operation.

The Raffles Design International is the first design training centre in India, thus, the most nicely recognizable Interior Design institution in Mumbai. The design centre suggests its students studying and preparing for examinations in multimedia design, graphic design, fashion design, product design and, of course, interior design courses. The Raffles Design International embodies both the principles of interior design with developing the intellectual abilities of the person. It offers them the possibilities to obtain an Interior Designer Degree as effectively as the communication and organization abilities in order to productively use their skills and talents in future business. Those students who successfully pursue the Interior Design course noticeable develop their skills in creativity, issue solving, and vital considering as well as their professionalism in addition to the urgent creative concepts of Interior Design. It should be mentioned that studying with Raffles Design International is a right way to obtain publicity in the international creative and business environments. Besides, the students can transfer or continue their studies at most of other colleges. All classes are taught in the English language and the curriculum is truly international. The Raffles Design International suggests the students experienced teaching staff focusing on building a strong foundation and the necessary skills required in further career.

Cryptologic’s Frightmare Jackpots

When it comes to online jackpots, the games that seem to get the most attention are those that offer up million-dollar prizes. However, there are plenty of games out there that provide players with modest winnings more frequently than the most lucrative jackpot slots. One such network is Cryptologic’s Frightmare series, which awards prizes worth thousands of pounds every month.

Free Online Casino Games to Play on Your Computer

Online jackpot games that offer base prizes of $1 million or more pay out infrequently. Microgaming’s Mega Moolah network awards its grand prize only three times a year while IGT’s MegaJackpots network has only paid out once since it made its online debut in 2009 indodewaQQ . When games have smaller base prizes, they can afford to pay out more often.

Since the Frightmare jackpot network was launched at Intercasino, it has paid out its top jackpot prize over 50 times. The prize resets at $4000, and the average winner cashes in on $7000 every few weeks. The biggest jackpot ever awarded by the Frightmare jackpot was an impressive $15 000.

There are three games in the Frightmare network, and each one contributes to the prize pool. The games are all based on common horror themes, so they are always featured at online casinos during the month of October.

Vampire Bats is a 5-reel online slots game with 25 paylines. It employs the unique ‘respin’ feature, which is triggered when the bat symbol appears on reels 2 and 4. When this happens, the wild symbols on these two reels expand and stay in place for the next four spins. This feature increases the player’s winning potential.

Witches and Warlocks is another online slots game with 5 reels and 25 paylines. This game features an off-screen bonus which pits the Witch against the Warlock. The player must choose one character and two spells. If their character wins the battle, then a generous bonus prize is awarded.

When it comes to the game of Poker, every poker player is well versed about the Poker Tools/Software. Online Poker is no more a luck or skill game, now poker games has turned into war of poker tools. Every poker player wants to arm him/herself with best poker software in order to stay ahead of the opponents.

Poker software is a tool that is used for online poker game. Players use the poker tool for their numerous advantages like knowing the opponent hand’s history, the strength and weakness of a particular table etc-etc.

Today, poker software like pot odds tools, calculators, stalking tools and general tracking tools have brought a complete new dimension for online poker game. It is just like having the assistance of a perfect poker player that gives 100% winning advice to you while you play online poker. Every game of online poker has poker software all with new key components and special features.

When a player plays poker, he has limited knowledge of the opponents like what happened before and what is going to happen. The primary reason behind this is that one cannot know about the opponent players and their playing strategies, betting patterns etc-etc. So, it depends all on your brain; how many things you can learn about the opponents. It means you need to calculate everything by yourself besides playing the game at the same time. This goes for both the online and offline poker. Poker players whether they are online or offline, they have the same knowledge limitations.

The reason is clear behind the knowledge limitation of a human being – mostly the knowledge is not all that accurate. The brain of a human being is capable of storing a certain amount of knowledge at a time. A human being cannot keep EVERYTHING with full details in the brain. And the brain cannot also calculate the odds with 100% accuracy. Also the accuracy of all the gathered information becomes less accurate as and when emotions arise. This is the reason why the most players who play the game ‘texas holdem’ play literally in the dark when they do not use the poker software/tools.

On the opposite side, online poker players who win most of the times, do not win because they are skilled (of course they are), but their plus point is that they use poker software or poker tools. Playing online poker with poker software just makes it easy to win the game. Smart players who use these software to analyze the innumerable percentages for winning chances, odds and expected value etc-etc. Poker software is also used to show the hand strength as well as to receive playing advice from others. Players use the poker tools for identifying the tables in the lobby and then to know the weakness and strength of each table, this way the players can pre-select the tables before starting the game. Poker software is also used to track down one’s own play in order to find the leaks and then after improve their own game.

How to Get Paid to Test Video Games – Making Your Hobby Profitable

Indeed, you can turn your love for computer games into something profitable by applying for jobs such as those that allow you to get paid testing video games. Indeed, your gaming Intermountain bill pay skills coupled with good communication skills can be something that game companies would want to test heir products.

It is indeed fun and exciting and a great opportunity testing video games and getting paid at the same time. In fact, many gaming enthusiasts are looking for game testing jobs as it can be a great opportunity to make money by just having fun.

Although game testing jobs are sometimes not announced publicly or not being known to many, and some job openings may be flooded with lots of applicants, you can however find these great jobs if you search at the right place.

You can get a full-time job being a game tester or you can also make your spare time profitable by taking part-time jobs testing and finding bugs in video games. Many would surely want to get paid to test and find bugs in video games and these days, you have to beat competition as well, because there are a lot of video game enthusiasts who are also on the look for these types of jobs.

Although this type of moneymaking opportunity does not really need highly specialized skills, you can beat other applicants and increase you chances of getting these types of jobs by learning more games and improving your communication skills – both oral and written. If you want to get paid testing video games, your job will more or less require you to write a report on bugs you find and some other observations that the game developer would want to know from you. You may also need to communicate to other game testers when it comes to the performance of the game.

Although some gaming companies may not open full-time testing jobs over the internet, you can however find part-time jobs of these types. You can find gaming companies who are willing to pay you per hour of gaming. With part-time game testing jobs though, you can make money depending on how many games you can play in a day.

Game developers are willing to pay individuals to test their video games for bugs as this can make them lose millions of dollars if they get to release a new game with lots of bugs in it. As part of quality assurance, they offer the opportunity to individuals who love video games to let them find as many bugs as possible in their game and pay them for the service in return.

A Practical Tip For Credit Card Debt Restructuring

Debt restructuring refers to the reallocation of resources or change in the terms of loan extension to enable the debtor to pay back the loan to his or her creditor. Debt restructuring is an adjustment made by both the debtor and the creditor to smooth out temporary difficulties in the way of loan repayment. Debt restructuring is of two types, and there are many ways to carry out the restructuring process.

Debt Restructuring: Types

Debt restructuring is of two kinds, depending on the terms and the cost to the debtor.

1) General Debt Restructuring
Under the terms of general debt restructuring, the creditor incurs no losses from the process. This happens when the creditor decides to extend the loan period, or lowers the interest rate, to enable the debtor to tide over temporary financial difficulty and pay the debt later.

2) Troubled Debt Restructuring
Troubled debt restructuring refers to the process where the creditor incurs losses in the process. This happens when the Debt Restructuring leads to reduction in the accrued interest, or due to the dip in the value of the collateral, or through conversions to equity.

How to Plan Debt Restructuring:

1) The crediting company should prepare a roadmap for the debt restructuring process. The strategy should include the expected time to be taken to recover the debts, the terms of loan repayment, and watching the financial performance of the debtor.

2) The decision of the financial institution regarding Debt iva 個人自願安排 Restructuring depends on whether the debtor has invested in the company, holds shares with the company, or is a subsidiary of the company.

3) If there is conflict within the company’s board of directors regarding the process, then it is advisable to ask for help from a third party. However, third party mediation is not needed if the debtor is a subsidiary of the company.

4) Making a cash flow projection is also important to the Debt Restructuring process. It is advisable not to include uncertain cash flow estimates in the plan.

5) The debtor’s financial situation should also be considered while making a Debt Restructuring plan. The debtor’s ability to repay the loan depends on his or her financial management, so the financial company needs to look into the debtor’s roadmap for repaying the loan. If the debtor is another company, then changing the key people associated with it, like the director, board of directors or chairperson might help.

If you are planning to go for Debt Restructuring, as a creditor or borrower, you can approach a small business consultant for help.

Debt restructuring depends on many factors like the debtor’s financial management, the projected cash inflow, the relation between the debtor and the creditor etc. Debt Restructuring is meant to help both the parties. It involves compromises made by the creditor as well as the debtor to ensure that the loan is repaid in full to the creditor without too much of a financial loss to the debtor.

So You Want To Know How To Write PC Game Reviews?

Reviewing your favorite PC game titles can be a fun way of sharing your passion for a particular genre while helping other enthusiasts make informed choices. Not only that, but there are a number of sites that will actually pay you for well written PC game reviews, the emphasis here being on well written. Everyone has their own opinions and anyone can put those down on paper. You need to stand out above the rest by providing concise and useful information in a manner which proves that you actually have played the title in question.

The first thing you need to remember is to not be overly ambitious. Stick to genres that you actually have an interest in. This will keep you focused and objective, rather than revealing a preset bias against a game or being overly zealous should a particular title prove to be a pleasant surprise. However F95zone , zeroing in on one type of PC game alone is not without its downfalls. You can easily become jaded by the perceived lack of anything new and forget that your readers are not necessarily as obsessed as you are. Pick a subset of game types that are similar to each other to write your PC game reviews on. For example, if you enjoy role playing games, why not include some strategy and time management titles in your collection?

Writing good PC game reviews depends, in a large part, on knowing your audience. Are you dealing with hardcore gamers or the casual game enthusiast? Determining this up front will tell you exactly how in depth you need to be. Regular gamers are unlikely to be concerned with every single facet of game play while the more devoted fan probably won’t care that the colors are pretty.

That brings us to the PC game reviews themselves. What are the sorts of things that you’ll be expected to highlight?

Requirements: This is often one of the most important parts of any PC game review. Just because someone may be interested in a particular title doesn’t mean that it was made to run on their machine. Be sure to list the manufacturer’s specifications, as well as those of your computer if they happen to be different. It’s possible that some games may still run well on a PC with lower specifications, but there are often problems with game play and graphics.

Genre: There was a point in time when game genres were pretty clear cut. Now there are more genres than you can count and most people have a preference for at least one or two. Be sure to state what type of game it is that you’re reviewing. Be as accurate as possible. Don’t just say that it’s a First Person Shooter. Is it set in a particular time period? Does it classify as Survival Horror?

Story: This isn’t quite as applicable to small games, but most of the larger offerings can have very complex story-lines, especially role playing games. Why is this important? Many gamers like to feel themselves immersed in a story. If the plot doesn’t make sense then the game play can often seem unsatisfying, unless you happen to like walking around and whacking things for no reason. You don’t need to give away the entire plot. Just summarize enough to say whether it’s reasonable or not.

Game Play: This can encompass so many things, depending on the type of PC game reviews you’re writing. One thing that is common to all games though is navigation. Were the controls easy to use and can they be defined by the user? Are you allowed to save your progress? Does the game have multi-player capabilities and how well do these work? You may prefer to play by yourself but many gamers rather share the fun.

Graphics: There are games, especially within the Fantasy and Action Adventure genres, that are quite frankly visually stunning. Unfortunately this is not always the case. Some graphics can be garish or just plain amateurish, and end up being more irritating than anything else. There may be points within the game when it’s so dark that it’s almost impossible to see. While this technique may work in titles such as the Silent Hill series, it’s not something you want to run into in a racing game for example.

Don’t Let Sickness Spoil Your Holiday!

Now that the peak holiday season is over, many UK employers will be breathing a sigh of relief. Holidays can cause them a great deal of stress for a variety of reasons, not least because of the legal confusion around the interplay between holidays and sickness absence.

In the “old days”, many employers tended not to differentiate between the various types of absence, and reacted less than graciously if somebody who had been off sick put in a holiday request. “Haven’t they had enough time off?” the indignant manager would ask. Those days are gone; the law recognises that sickness absence is time off to enable an employee to recover from illness or injury which prevents them from working, whereas holiday is time off for rest, relaxation and leisure.

However, the legal position regarding the interface between sickness and holidays has been muddled for some time, which is not helpful to employers.

Issues can arise both when a person falls ill before or during their holidays, and when somebody who is off sick for a long time wishes either to take holiday or carry december global holidays forward their unused holiday entitlement to the following year.

A couple of recent cases have clarified certain points, although some grey areas still remain.

The European Court of Justice has recently confirmed in a Spanish case, that if an employee falls ill while on holiday, he/she has the right to have those days reclassified as sickness absence, and take the holiday at a later date. This is a logical extension of previous rulings that somebody falling ill just before going on a pre-booked holiday should be allowed to reschedule that holiday so they can take it when they’re fit enough to enjoy it.

But if a person becomes unwell or injured while on holiday, perhaps abroad, there are practical issues to be considered. What kind of proof should an employer ask for, to substantiate claims of illness? How can the duration of the illness be determined for sick pay purposes? What if the employee is in a place where it is difficult to get a medical certificate? What about notification procedures? Normally, an employer will expect a telephone call on the first day of sickness; is it reasonable to ask for a call from an employee who is on holiday? What if they are in a remote location with no mobile phone reception?

To avoid creating a “malingerer’s charter”, these situations should be thought through and covered in your Absence from Work policy. Making it up as you go along, or waiting until the situation has arisen before giving it some thought, is never good employment practice. I suggest it is sensible to require contact on the day that the person falls ill other than in exceptional circumstances, and to ask for some form of documentary evidence of illness covering the entire time the person wishes to have reclassified as sick leave, although precisely what evidence is acceptable may need to be judged on a case-by-case basis. And when the person comes back, a Return to Work interview will be helpful to get a fuller explanation of what has happened, to ensure that the outcome is fair and appropriate for both the employer and the employee concerned.

Moving on to the vexed question of accrued holiday entitlement when people are on long-term sick leave, a Court of Appeal case in the UK has now clarified that unused holiday is carried forward automatically from one year to the next, and is not dependent upon the person specifically asking for it to be carried forward. Employers cannot say: “Use it or lose it” in sickness situations.

Carried forward holiday entitlement is particularly contentious when people are dismissed following long term sickness absence and there is a dispute over how much pay is due in lieu of unused holiday. Arguments have centred on whether only the current year’s unused holidays need to be compensated for, or whether entitlement from previous years also counts, and if so whether there is any cut off point. Whereas the situation within the UK is still unclear, the ECJ in another recent case has suggested that 15 months may be a reasonable time period. Until the Government’s promised amendment to the Working Time Regulations is enacted, employers may do well to err on the side of caution and pay in lieu of all holiday unused over the 15 months before the dismissal of an employee on long-term sick leave.

Although there are still some unresolved areas, here is some practical guidance and factual information to help you avoid disputes in your company:

  • Statutory holiday entitlement (5. 6 weeks per annum, i. e. 28 days for somebody who works 5 days per week) continues to accrue during periods of sickness absence, including long term absence extending beyond a year
  • If an employee is on long-term sickness absence, he/she may request and take holiday. Employers should make it clear what kind of notification procedures they need for administrative purposes (e. g. the completion of a holiday request form) and consider reminding employees on long-term sick leave of the opportunity to take holiday (health permitting) to avoid a large build up of unused entitlement
  • Accrued unused statutory holiday entitlement may be carried over to the following holiday year if the person is unable to take it due to sickness, without the person needing to ask for this to happen
  • If an employee falls ill or is injured prior to a pre-booked holiday, he/she is entitled to reschedule that holiday, and if unable to use it by the end of the holiday year, may carry forward that entitlement to the following year