Employers

Settlement Agreements

From the end of?July 2013, the until-now-known-as Compromise Agreements will be termed Settlement Agreements with new rules to protect so-called pre-termination discussions taking place between employers and employees to end a working relationship. It seems that there will be little difference noticed by the average employee/employer as independent legal advice will still be required to […]

Written Statement of Employment Particulars

WHAT IS A WRITTEN STATEMENT? A written statement is a summary in writing of an employee’s main particulars of employment. It is not itself a contract of employment but is evidence of the contract of employment. WHO IS ENTITLED TO A WRITTEN STATEMENT? All employees who have been in employment with the employer for at […]

Termination Payments

TERMINATION PAYMENTS AND TAX Here we consider how specific kinds of termination payment are treated for tax purposes in the light of the statutory framework and relevant case law. All references below, unless otherwise stated are to the Income Tax (Earnings & Pensions) Act 2003 (ITEPA). REDUNDANCY PAYMENTS Statutory Redundancy Payments made under the Employment […]

Rights of the Part-time Worker

The Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 introduced new rights for part-time workers. The measures reinforce the Government’s policy of putting in place decent minimum standards whilst promoting a flexible and competitive workforce. In February 2002 the Government published two draft amendments to the Regulations for consultation. These cover Comparators (Regulation 2) […]

Leave Entitlement

Every worker – whether part-time or full-time – is entitled to four weeks’ annual leave. Before 23 November 1999, it was three weeks. A week’s leave should allow workers to be away from work for a week. It should be the same amount of time as the working week: if a worker does a 5-day […]

Maternity and Paternity Rights

MATERNITY Pregnant employees can now choose how long to take off work for maternity leave, up to a maximum of 52 weeks. Legally, you must take at least two weeks immediately after the baby is born. If you work in a factory, you must take at least four weeks. Statutory Maternity Pay (SMP) is payable […]

Unfair Dismissal

DISMISSAL : FAIR OR UNFAIR? An employer is able to dismiss an employee at any time. However, in normal circumstances, the employee must be given notice either in accordance with his contract of employment or in accordance with the statutory minimum periods of notice that apply. In addition, the employer must behave reasonably in the […]