Pay

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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

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...

Practice Note

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

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

The gender pay gap reporting obligations are set out in the following pieces of legislation: • Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI...

Practice Note

This Practice Note explains the right to a guarantee payment, which provides limited pay protection for certain employees who are laid off or put on short-time working....

Practice Note

UPDATE: With effect from 6 April 2020 the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018, SI 2018/1378, will change the...

Practice Note

From 6 April 2017, the income tax and National Insurance contributions (NICs) advantages where benefits in kind are provided through salary sacrifice arrangements...

Practice Note

The use of malus and clawback The concept of withholding or even recovering value from executives if a material adverse event occurs following the award of...

Practice Note

Employees may be entitled to various types of payment relating to pregnancy or maternity, such as: • pay during time off for antenatal care (see below) • pay during...

Practice Note

An employee is entitled, under section 64 of the Employment Rights Act 1996 (ERA 1996) to be paid for up to 26 weeks while suspended from normal duties by the employer,...

Practice Note

Statute guarantees a minimum hourly rate of pay to almost all adult workers. Eligibility Most 'workers' who work in the UK are entitled to be paid the minimum wage. A...

Practice Note

The essence of employment is pay in return for work. There is a duty to pay wages whenever an employee is ready, willing and able to work. Generally, it does not matter...

Practice Note

This Practice Note examines the right of a worker (or, in relation to wages or salary paid in respect of a period of work beginning before 6 April 2019, an employee) to...

Practice Note

What is salary sacrifice? Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to...

Practice Note

This Practice Note explains the shared parental pay (SPP) regime that applies in relation to the adoption of a child. The legislation underpinning shared parental pay...

Practice Note

This Practice Note explains the shared parental pay (SPP) regime that applies in relation to the birth of a child. The legislation underpinning shared parental pay (the...

Practice Note

UPDATE: Proposals for reducing ill health-related job loss have been set out in a government consultation running from 15 July 2019 to 7 October 2019. Proposals include:...

Practice Note

A parent who takes adoption leave (see Practice Note: Adoption leave) may also be entitled to statutory adoption pay (SAP) during some of that leave. He or she may also...

Practice Note

Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to cash remuneration in...

Practice Note

What is salary sacrifice? Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to...

Practice Note