Where employment terminated, employer deemed to have granted holiday on payment of average pay

(1) Where the employment of a worker who has become entitled to an annual holiday under section 127, is terminated, and the worker has not taken any part of such holiday, the employer shall be deemed to have given such annual holiday to the worker from the date of the termination of the employment, and shall forthwith pay to the worker, in addition to all other amounts due to him, his average pay in respect of the period of his employment with such employer during the period of twelve months to which such annual holiday related. (2) Where the employment of a worker who has become entitled to an annual holiday is terminated and the worker has taken a period of holiday equal to one-half of the total holiday period to which he is entitled, the employer shall be deemed to have given the remaining period of such annual holiday to the worker from the date of termination of the employment and shall forthwith pay to the worker in addition to all other amounts due to him, one-half of the average pay referred to in sub-section (1). (3) Where the annual holiday or part thereof has been taken by a worker under section 127 (4) and– (a) the employment of the worker is terminated before he has completed the year of employment in respect of which such annual holiday or part thereof was taken; and (b) the sum paid by the employer to the worker in respect of such annual holiday or part thereof exceeds the sum which the employer would have been required to pay to that worker under sub-section (1), the employer is not liable to make any payment to the worker under that sub-section, and shall be entitled to deduct the amount of such excess from any remuneration payable to the worker upon the termination of his employment. 87