The Supreme Court has held (for now) that the new employer is liable for all holiday, sick and bereavement leave entitlements of employees who transfer to it under the protected worker provisions of the Employment Relations Act.  In this case they were catering workers but other protected workers such as cleaners would also be covered by this decision.

The employees had no continuing claim against their old employer and therefore their new employer also had no claim to be reimbursed by the old employer for the obligations the new employer had to take on.