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Payment in lieu of notice (PILON)

The right to notice means a right for the employee to remain in employment for the period of notice, not simply to be paid for it. An employer will...

Contractual redundancy payments

An employee is entitled to a statutory redundancy payment when:•he has been continuously employed for not less than two years•he has been dismissed,...

Unfair dismissal remedies—general

Coronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020),...

Letter—secondment letter (employer—employee)

BREXIT IMPACT: The drafting and enforcement of the applicable law (governing law) and jurisdiction clause in this Precedent may be affected by Brexit....

Practice notes

The duty of fidelity and fiduciary duties

All employees are under a duty of fidelity to their employer. The duty of fidelity is also known as the duty of good faith, or of loyalty.Fidelity is...

9th Nov

Precedents

Letter—from employer placing employee on garden leave

[To be typed on employer’s headed notepaper][Enter name and address of employee][Enter date]by handDear [enter name]Garden leaveI refer to [[enter...

9th Nov

Precedents

Letter—TUPE (9) from employee objecting to transfer

[Strictly private and confidential][Address][Date]Dear [enter name(s) of relevant individual(s) at the transferor],Proposed transfer of [enter...

9th Nov

Practice notes

Qualifying period for unfair dismissal

For employees starting fresh employment on or after 6 April 2012, the right not to be unfairly dismissed generally only arises when the employee, by...

9th Nov

Practice notes

No response, rejected response or claim not contested: employment tribunals

Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...

9th Nov

Precedents

Application—additional information (further and better particulars)

[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert name of case, eg X v Y]Claim Number: [insert claim...

9th Nov

Precedents

Letter—TUPE (3) letter from transferee to transferor to inform of proposed measures

[To be typed on headed notepaper of transferee][Strictly private and confidential][Address][Date]Dear [enter name(s) of relevant individual(s) at the...

9th Nov

Practice notes

Definition of dismissal in unfair dismissal

To succeed in a claim of unfair dismissal, the claimant must establish that they were dismissed by the employer. A contract of employment may...

9th Nov

In-house

Practice notes

Unfair dismissal time limit

Three months beginning with the effective date of terminationAn unfair dismissal claim must generally be submitted to the employment tribunal within...

9th Nov

Practice notes

The basic award

Coronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020),...

9th Nov

Practice notes

Striking out and unless orders in employment tribunal proceedings

Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...

9th Nov

In-house

Precedents

Costs warning letter (employment tribunal)

[ON YOUR LETTERHEAD][Name and address of other party, or other party’s solicitor]Dear [insert contact name][Insert subject of letter, eg names of...

9th Nov

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 9th Nov

Precedents

Application—postponement or adjournment of hearing

[Insert date][Insert] Employment Tribunal[insert address]To the [insert] Employment Tribunal[Insert case name]Case No: [Insert case number]...

9th Nov

Practice notes

Collective agreements

Collective agreements are agreements negotiated between one or more trade unions and employers or employers' associations and which relate to one or...

9th Nov

Precedents

Letter—employer acknowledgement of notification of maternity leave

Date: [insert date]Dear [insert name of employee]Congratulations and thank you for telling me about your pregnancy and the date that your baby is due....

9th Nov

Most recent Tax content

Practice notes

Managed service companies and the anti-avoidance legislation

What are managed service companies?Many individual workers supply their services to clients, not directly as a self-employed person, but via an...

29th Nov

Practice notes

Tax implications of salary sacrifice

Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...

Produced in partnership with Lewin Higgins-Green and Philip Swinburn of Macfarlanes 29th Nov

Practice notes

Tax issues on the provision of loans to employees or directors

Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...

29th Nov

Practice notes

Employment status—why it matters

Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the...

Produced in partnership with Anne Redston 29th Nov

Practice notes

IR35—key difficulties and HMRC's approach

FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large...

29th Nov

Practice notes

Taxation of payments for restrictive covenants or undertakings

Restrictive covenants or undertakingsThese are undertakings given by employees during employment or on termination which restrict their conduct or...

Produced in partnership with Sam Whitaker of Shearman & Sterling 29th Nov

Practice notes

Writing off loans to directors or employees

Companies sometimes provide loans to directors or employees as part of the reward package or on specific occasions to help the individual meet...

29th Nov

Practice notes

Apprenticeship levy

This Practice Note sets out the details of the apprenticeship levy, which is payable by certain employers at a rate of 0.5% of the employer’s annual...

29th Nov

Practice notes

IR35—the general regime—practical considerations for personal service companies

FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large...

29th Nov

Practice notes

Taxation of tips and commission payments

FORTHCOMING CHANGE: it was revealed in the Queen’s Speech on 14 October 2019 that the government intends to table legislation, the Employment...

29th Nov

Practice notes

IR35—the general regime

This Practice Note explains the anti-avoidance legislation that applies where an individual worker provides services to an end client through an...

29th Nov

Practice notes

Scope of the PAYE system

The Pay As You Earn (PAYE) system is the means by which an employer or pension provider makes certain statutory deductions from an employee’s or...

29th Nov

Practice notes

IR35—off-payroll workers—practical considerations for the end client

The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...

29th Nov

In-house

Practice notes

Personal service companies—the key benefits and key tax considerations

Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support the employed. For more detail...

29th Nov

In-house

Practice notes

Employment tax implications of a TUPE transfer

Coronavirus (COVID-19) and TUPE transfers: it has been confirmed that the Coronavirus Job Retention Scheme (CJRS), which provides support to employers...

29th Nov

Practice notes

Non-taxable termination payments

Some payments made on the termination of an employment or office can be paid tax free. Some of these exemptions are often overlooked in practice. The...

Produced in partnership with Sam Whitaker of Shearman & Sterling 29th Nov

Practice notes

How employment income is taxed—non-cash earnings or benefits

In addition to cash earnings, such as wages or salaries, many reward packages include non-cash items, such as the provision of a car, health insurance...

29th Nov

Practice notes

Termination payments taxed as earnings

Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...

Produced in partnership with Sam Whitaker of Shearman & Sterling 29th Nov

Practice notes

IR35—off-payroll workers

Coronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the employed. For more detail on...

Produced in partnership with David Smith of DLA Piper 29th Nov

Practice notes

Onshore employment intermediaries—key practical considerations

The onshore employment intermediaries legislation broadly applies when an onshore employment intermediary entity is used to facilitate the provision...

Produced in partnership with Patrick Ford of Squire Patton Boggs 29th Nov