Pay, benefits and tax

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Pay, benefits and tax guidance:

Produced in partnership with Jenny Wheater of Duane Morris LLP [insert date of letter] This document summarises certain changes to the contractual terms and conditions of...

Precedents

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...

Practice Note

This Agreement is made on [insert date] Parties 1 [Insert name of employer] [of OR whose registered office is at] [insert address] company registration number [enter...

Precedents

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...

Practice Note

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...

Practice Note

The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the auto-enrolment of all of...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime established under the Part 1 of the Pensions Act...

Practice Note

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...

Practice Note

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...

Practice Note

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) imposes...

Practice Note

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...

Practice Note

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...

Practice Note

FORTHCOMING CHANGE: From 6 April 2020, new increased compensation limits for employment tribunal claims will come into force, including a revised figure of £538...

Practice Note

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...

Practice Note

FORTHCOMING CHANGE: With effect from 6 April 2020, under the Van Benefit and Car and Van Fuel Benefit Order 2020, SI 2020/199, the cash equivalent of the benefit of fuel...

Practice Note

[TO BE TYPED ON COMPANY HEADED PAPER] [insert date] [insert name of employee] [insert address] Dear [insert name] The [insert name of company] Bonus Scheme I am delighted...

Precedents

1 Bonus—example 1 1.1 You [will OR may, at the sole and absolute discretion of the Employer] be entitled to receive a bonus [each year ][calculated by reference to...

Precedents

1 [Car 1.1 [The Employer will provide you with the use of a car [in accordance with its car policy from time to time OR deemed by the Employer to be suitable [for the...

Precedents

1 Commission on Net Profits 1.1 You will be entitled to a commission of an amount equal to [enter percentage]% of the Net Profits of the [Employer OR Group OR [ in excess...

Precedents

1 Deductions 1.1 If you are for any reason indebted to the Employer for any amount[ including, without limitation, [set out examples]], you agree that the Employer shall...

Precedents

1 Insurance benefits 1.1 You are eligible for: 1.1.1 life assurance which, in the event of your death while employed under this Agreement, will pay to your chosen...

Precedents

1 Overtime 1.1 [You are not required to work overtime. OR You are required to be available to work overtime, whenever needed by the Employer at weekends, on public...

Precedents

Produced in partnership with Sam Whitaker of Shearman & Sterling LLP 1 If, at any time in the [three] years following the payment of a bonus to you, the [Board OR...

Precedents

Some employers, typically those with employees engaged in sales roles, operate commission schemes. Under commission schemes, part or sometimes all of an employee's...

Practice Note

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...

Practice Note

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...

Practice Note