Benefits

Featured guidance
Benefits guidance:

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

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...

Practice Note

Some employers offer benefits to their employees in the form of various discounts and subsidies, such as subsidised meals, gym membership and staff discounts...

Practice Note

What are discretions in employee share schemes? It is common to see contracts include powers for a party to determine a particular matter ‘in its absolute discretion’....

Practice Note

The right to take time off from work for holidays may arise under contract or statute. Holiday benefits both employers and workers by allowing workers a period of...

Practice Note

This Practice Note considers various practical issues which arise in relation to the entitlement to annual leave and holiday pay of workers who are, or have...

Practice Note

Some employers offer benefits to their employees in the form of insured benefits, such as private medical insurance, permanent health insurance, life insurance and...

Practice Note

This Practice Note provides an introduction to: • why companies have employee ownership models • the main types of share ownership models, and • issues to consider when...

Practice Note

Certain categories of benefits are not liable to income tax. The most significant of these are payments into pension funds (see Practice Note: Pensions—general...

Practice Note

Payment into pension schemes registered with Her Majesty's Revenue and Customs has significant tax advantages for both employers and employees: employees obtain income...

Practice Note