TOIL Calculator
Updated November 2026 · Free · No sign-up
Calculate TOIL (time off in lieu) — banking extra hours as time instead of overtime pay: the 1:1 vs premium-rate bank, 48-hour-average limits, and what happens to unused balances.
Quick answer: TOIL converts extra hours into leave: at 1:1 (the UK norm) or enhanced (1.5 hours banked per OT hour where policies mirror pay premiums). No statutory TOIL right exists — the CONTRACT/policy governs — but worked time always counts toward the 48-hour working-time average, and NMW floors still apply to pay across hours worked.
How TOIL Works (and Where It Goes Wrong)
TOIL is contractual, not statutory — the policy decides: accrual rate, approval-before-working rules, expiry windows (3 months is common), and whether unused TOIL pays out. The failure modes:
| Silent expiry | Banked hours lapsing unpaid — enforceable only if the policy clearly said so AND taking it was practicable; otherwise unlawful-deduction territory |
| NMW breach | Pay ÷ ALL hours worked must clear minimum wage in each reference period — big unpaid TOIL banks can push low-paid staff under the floor (check here) |
| 48-hour average | TOIL’d hours still count as working time for the WTR average and 11-hour rest rules |
| Exit balances | Good policies pay out unused TOIL in the final salary — check yours before resigning |
Worked Example
12 extra hours at 1:1 + 6 banked = 18 hours = 2.4 days of a 7.5-hour pattern. At a 1.5:1 premium policy the same 12 hours bank 18 — mirror-of-pay policies keep OT-pay and TOIL routes equivalent so the choice is genuinely neutral.
Policy Design (For Employers)
Pre-approval requirements, a cap (e.g. 2 days banked max), a 3-month use window with payout fallback, and line-manager scheduling duties keep TOIL from becoming an unfunded liability or a fatigue risk. For salaried-with-TOIL staff, the policy IS the overtime scheme — write it like one. Related: the UK overtime page for when cash is the better route.
Frequently Asked Questions
Is TOIL a legal right?
No — it’s contractual/policy-based; the law only adds the working-time limits, rest rules, and the NMW floor across hours actually worked.
What rate should TOIL accrue at?
The policy decides — 1:1 is the norm; policies mirroring paid-OT premiums bank 1.5:1 for the same hours.
Can TOIL expire?
Only as the policy clearly provides and where taking it was practicable — silent lapses of banked hours invite unlawful-deduction claims.
Is unused TOIL paid when I leave?
If the policy says so (good ones do) — audit your balance before notice; exit payouts value it at your normal rate.
Does TOIL count toward the 48-hour week?
The hours WORKED count when worked — TOIL later doesn’t erase them from the WTR average or rest-break rules.
✓ Formula verified • Last updated: November 3, 2026