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Practice notes
Unfair dismissal remedies—generalCoronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020...
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19th May
Practice notes
Discrimination arising from disabilityThis Practice Note covers an Equality Act 2010 provision which had no equivalent under the law which applied...
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19th May
Practice notes
The early conciliation requirementCoronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the...
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19th May
Practice notes
No response, rejected response or claim not contested: employment tribunalsCoronavirus (COVID-19): All proceedings in employment tribunals in England,...
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19th May
Practice notes
Smoking in the workplaceProviding a smoke-free workplace (in enclosed or substantially enclosed premises) has been obligatory in England since 1 July...
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19th May
Practice notes
Redundancy—fair procedure: individual consultationWhere there is no statutory obligation to consult with any existing employee representatives (see...
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19th May
Practice notes
Time off work for antenatal appointmentsAn employer or, where applicable, a temporary work agency or hirer, cannot unreasonably refuse to allow a...
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19th May
Practice notes
Continuity of employmentUPDATE: In its ‘Good Work Plan’ published in December 2018, the government has indicated that it will legislate to extend the...
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19th May
Practice notes
Calculators on Lexis®PSL EmploymentThis Practice Note explains and summarises the suite of calculators designed specifically to assist employment...
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19th May
Practice notes
Disclosure in employment tribunal proceedingsCoronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the...
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19th May
Practice notes
Definition of dismissal in unfair dismissalTo succeed in a claim of unfair dismissal, the claimant must establish that they were dismissed by the...
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19th May
Precedents
1Introductions of those present if necessary. Confirm who is taking notes and that copies of the meeting notes will be made available to the...
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19th May
Precedents
[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert name of case, eg X v Y]Claim Number: [insert claim...
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19th May
Precedents
1Paragraph 1 of the Grounds of Claim is admitted.2As to paragraph 2 of the Grounds of Claim, it is denied that the Claimant’s colleagues were...
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19th May
Practice notes
Calculating pension loss in employment tribunal claimsPension loss will generally only arise in cases where an individual has lost their job and the...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 19th May
Practice notes
Contractual noticeIn general, employers are free to give notice of dismissal at any time, unless they have expressly or impliedly agreed not to in the...
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19th May

Most recent Pay, benefits and tax content

Practice notes
Coronavirus (COVID-19)—holiday and holiday payThis Practice Note considers issues relating to the right to holiday and holiday pay during the...
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23rd Jul
Precedents
Letter—exercising contractual right to lay-off or impose short-time workingCORONAVIRUS (COVID-19): On 20 March 2020, the government announced the...
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23rd Jul
Practice notes
Coronavirus (COVID-19)—sickness and other absenceSTOP PRESS (22/7/21): Provisions have been made to (1) amend the Health Protection (Coronavirus,...
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22nd Jul
Practice notes
Bonus schemesBonuses can be a very effective tool to motivate and retain employees while allowing businesses to control wage costs. In certain sectors...
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19th Jul
Practice notes
Coronavirus Job Retention Scheme—right to statutory redundancy and other termination paymentsFor information on the Coronavirus Job Retention Scheme...
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19th Jul
Q&As
How is holiday leave and pay treated for term-time only staff who take a period of maternity or adoption leave which extends over school holidays?The...
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19th Jul
Practice notes
National minimum wageStatute guarantees a minimum hourly rate of pay to almost all adult workers.Government guidance on calculating the national...
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16th Jul
Practice notes
Calculating a week's payCoronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay...
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12th Jul
Practice notes
Employment status tests—from a tax and NICs perspectiveCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary...
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Produced in partnership with Anne Redston 8th Jul
Practice notes
Employment status—why it mattersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support...
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Produced in partnership with Anne Redston 7th Jul
Practice notes
Understanding and improving gender and other pay gapsCoronavirus (COVID-19): The enforcement of all gender pay gap reporting deadlines was suspended...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
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6th Jul
Practice notes
IR35—off-payroll workersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the...
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Produced in partnership with David Smith of DLA Piper 6th Jul
Practice notes
Shared parental pay (birth)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into...
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30th Jun
Practice notes
Shared parental pay (adoption)Coronavirus (COVID-19): The Maternity Allowance, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption...
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30th Jun
Practice notes
Writing off loans to directors or employeesCompanies sometimes provide loans to directors or employees as part of the reward package or on specific...
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30th Jun
Practice notes
Tax issues on the provision of loans to employees or directorsCompanies sometimes provide directors or employees with low interest (or interest-free)...
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30th Jun
Practice notes
Employment-related loans—definedSpecific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain...
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30th Jun

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