The employment relationship and pensions

The employment relationship and pensions guidance:

Produced in partnership with Jenny Wheater of Duane Morris LLP [insert date of letter] This document summarises certain changes to the contractual terms and conditions of...

Precedents

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. Pension loss will generally only arise in cases where an individual has lost their job and the...

Practice Note

Employees’ pensions rights under an occupational pension scheme can be categorised as: • pension rights arising under the trusts of the relevant pension scheme, and •...

Practice Note

A Limited Liability Partnership (LLP) is a form of legal vehicle which is incorporated under the provisions of the Limited Liability Partnership Act 2000 (LLPA 2000). It...

Practice Note

Automatic enrolment duties The auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), imposes three key enrolment duties on employers: • to...

Practice Note

FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’...

Practice Note

Produced in partnership with Lewin Higgins-Green of Macfarlanes LLP HMRC Non-Statutory Clearance Team S0563 Saxon House 1 Causeway Lane Leicester LE1 4AA [insert date of...

Precedents

This Practice Note has been archived. It looks at the further judgment of the High Court in the case of IBM v Dalgleish, handed down on 20 February 2015 (commonly known...

Practice Note

FORTHCOMING CHANGE: Following consultation, on 11 February 2020, the government announced certain changes to the national minimum wage (NMW) rules, including amendments...

Practice Note

Produced in partnership with Lewin Higgins-Green of Macfarlanes LLP [Insert name and address of employee] [For use only where the employee is foregoing salary for the...

Precedents

Produced in partnership with Jenny Wheater of Duane Morris LLP [insert date of letter] To: [insert name of employee] From: [insert name of person in charge of salary...

Precedents

Produced in partnership with Jenny Wheater of Duane Morris LLP [For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NIC...

Precedents

Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents EXAMPLE 1: In letter offering employment Pension scheme or arrangement: current contribution rate...

Precedents

Employers are required by statute to consult with members or their representatives for at least 60 days before making a ‘listed change’ to occupational or personal...

Practice Note

This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law. Settlement (or compromise) agreements are...

Practice Note

Contributed by Peter Westaway of Deloitte LLP. FORTHCOMING DEVELOPMENT: On 24 July 2019 the International Accounting Standards Board (IASB) met to discuss amendments to...

Practice Note

Employer-sponsored pension schemes are essentially tax-advantaged savings vehicles whereby employers can make provision for the financial needs of employees and their...

Practice Note

What is salary sacrifice? Salary sacrifice is an arrangement whereby an employee gives up the right to a certain amount of his taxable salary due under his contract of...

Practice Note

Produced in partnership with Lewin Higgins-Green of Macfarlanes LLP [For use only where the employee is foregoing salary for the following benefits that retain Tax and/or...

Precedents

[Insert additional definition(s), as appropriate:] [‘Accrued Pension Rights’ means the Employee's entitlement to a pension or right to a future pension under the Pension...

Precedents

Produced in partnership with Wyn Derbyshire of gunnercooke LLP The following pension clauses set out the pensions information to be included in an employment contract,...

Precedents

Demonstrating an employer has breached its duty of good faith is no easy matter. The implied duty of good faith (known as the implied duty of trust and confidence in the...

Practice Note