Pay, benefits and tax

Understanding pay, benefits, and tax is vital for legal professionals advising on employment matters. This topic covers the intricacies of compensation structures, statutory entitlements, and tax implications.

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Benefits Pay Pensions Tax

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News
Employment analysis: According to a Written Statement to Parliament by the Secretary of State for Work and Pensions and proposals set out in a...
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2nd Mar
Practice notes
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...
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1st Mar
Practice notes
Unfair dismissal remedies—generalstyle="width: 100%">Coronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a...
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1st Mar
Precedents
Application—postponement or adjournment of hearing[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert...
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2nd Mar
Precedents
Letter—secondment letter (employer—employee)[to be typed on employer letterhead][Name of Employee][Address][Date]Dear [insert name of...
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2nd Mar
Practice notes
Definition of redundancyThis Practice Note examines the two different statutory definitions of 'redundancy'.The first is found in the Employment...
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2nd Mar
Practice notes
Sick payThis Practice Note considers contractual sick pay (sometimes known as occupational sick pay) and entitlement to statutory sick pay (SSP) under...
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1st Mar
Practice notes
Pre-employment checksFORTHCOMING CHANGE: Under section 193 of the Police, Crime, Sentencing and Courts Act 2022 (PCSCA 2022) the time it takes for...
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2nd Mar
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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2nd Mar
Precedents
Letter—long-term sickness absence (6): to employee confirming dismissal on notice (following final written warning)[To be typed on headed notepaper of...
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2nd Mar
Precedents
Letter—from employer to employee regarding hybrid working arrangements[To be typed on headed notepaper of employer][Date]Dear [insert name of...
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Produced in partnership with Herbert Smith Freehills
28th Mar
Q&As
What happens to pension contributions when an employee is on Statutory Sick Pay?All employees, irrespective of age, are entitled to claim a statutory...
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2nd Mar
Practice notes
The unfair dismissal compensatory awardAn award of compensation for unfair dismissal generally consists of a basic award and a compensatory award. The...
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1st Mar
Q&As
Does an employee who has taken unpaid leave accrue holiday entitlement during that period; and do periods of unpaid leave or long-term sickness...
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1st Mar
Practice notes
Wrongful dismissal compensationThis Practice Note examines the remedies (heads of claim) available in the case of dismissal in breach of an employment...
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2nd Mar
Practice notes
Constructive dismissaldismissal of an employee by their employer will typically be at the instigation of the employer. In other words, the employer...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers
1st Mar

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