The purpose of this Practice Note is to explain the key age discrimination issues that can arise in relation to the design and operation of various different types of...
This Practice Note sets out the details of the apprenticeship levy, which is payable by certain employers from 6 April 2017. The levy is charged at a rate of 0.5% of an...
An apprenticeship levy on employers in the UK, first announced in the Summer Budget 2015, came into force on 6 April 2017, set at a rate of 0.5% of an employer’s pay...
The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime, established under the Pensions Act 2008, Part 1,...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The statutory auto-enrolment regime requires employers to enrol workers automatically in a pension...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime requires employers to enrol workers in a pension scheme which meets at...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), requires...
The government has stated that tackling the gender pay gap is a priority and that its goal is to 'end the gender pay gap in a generation'. It has brought into force...
Bonuses can be a very effective tool to motivate and retain employees while allowing businesses to control wage costs. In certain sectors and industries (eg the financial...
The concept of ‘a week’s pay’, calculated in accordance with sections 220–229 of the Employment Rights Act 1996 (ERA 1996), is important for a number of statutory...
Produced in partnership with Keith Bryant QC of Outer Temple Chambers. Pension loss will generally only arise in cases where an individual has lost their job and the...
Many employers provide company cars for certain employees as part of their remuneration package, or give them a car or fuel allowance. For sample contract wording, see...
Some employers, typically those with employees engaged in sales roles, operate commission schemes. Under commission schemes, part or sometimes all of an employee's...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES What is contractual enrolment? Contractual enrolment is where workers are enrolled into a pension...
UPDATE: In its ‘Good Work Plan’ published in December 2018 the government indicated that it will legislate to ban employers from making deductions from staff tips (ie...
