calculating holiday entitlement on leaving

I'm having one of those moments when you thought you'd got it all sussed - then someone askes the question............

Our company's holiday entitlement (full time, 5 days per week) is 24 days per year (Jan-Dec)+ statutory bank holidays (usually 8) - so we meet the annual minimum of 28 days ok. The current senario is we have an employee leaving at the end of May, he has taken 4 days, booked holiday, plus there has already been 4 paid bank holidays. How would you calculate his holiday pay (for untaken, accued holiday) that is due to him on leaving. Surely bank holidays arent normally accrued - you either pay them or not according to your employee contract/hand book ?

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