A representative of an independent trade union, where that trade union has been recognised by the offeror or the offeree in respect of some or all of its employees, and any other person who has been elected or appointed by employees to represent them for the purposes of information and consultation.

An opinion from an offeree's employee representatives on the effects of the offer on employment. Under Rule 25.9, where the offeree receives an employee representatives’ opinion in good time before publication of its board-circular'>offeree board circular, any such opinion must be appended to the circular.

What are leavers? Departing individuals are known generically as ‘leavers’ but the reason behind the departure will often result in different treatment depending on whether the leaver is considered to be a ‘good leaver’ or a ‘bad leaver’ under the terms of the relevant share award. Typically those leaving for reasons such as: • redundancy • retirement • death • disability • ill health or injury • a transfer of employment protected by Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, or • the participant leaving because the employer company has ceased to be an associated company of the scheme organiser will be treated as ‘good leavers’ while those dismissed for any other reason or specifically for poor performance or leaving to join a competitor are treated as ‘bad leavers’. These are not technical terms but are commonly used in share schemes’ provisions in order to specify the treatment of those who leave and distinguish between the treatment that will apply in different leaver circumstances. The

From 1 September 2013, it has been possible for an employer company and an individual to agree that the individual is an 'employee shareholder'. An employee shareholder has reduced employment rights compared to an individual with ordinary 'employee' status but, in return for agreeing to become an employee shareholder, the individual receives at least £2,000 worth of shares in the employer company (or its parent company), with certain tax reliefs and exemptions applying to the shares.

Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been removed. The government announced in the Autumn Statement 2016, the removal of the following reliefs in relation to ESS shares: • the income tax and NICs relief which applies to the first £2,000 worth of employee shareholder shares received by an individual • the capital gains tax exemption in respect of all or a portion of the ESS shares, and • the provision which ensures that, when a company buys employee shareholder shares back from an employee shareholder, the consideration is not a distribution in the shareholder’s hands The removal of the reliefs applies to any employer shareholder agreements made on or after 1 December 2016. However, any individual who received independent advice regarding entering into an employer shareholder agreement before 23 November 2016 still had the opportunity to enter into the agreement before 1 December 2016 and still receive the beneficial income and CGT tax advantages. Similarly, any individual

IMPORTANT NOTE: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been removed. The government announced in the Autumn Statement 2016, the removal of the following reliefs in relation to ESS: • the income tax and National Insurance contributions (NICs) relief which applied to the first £2,000 worth of ESS received by an individual • the capital gains tax (CGT) exemption in respect of all or a portion of the ESS, and • the provision which ensured that, when a company buys ESS back from an employee shareholder, the consideration is not a distribution in the shareholder’s hands The changes related to any employee shareholder agreements made on or after 1 December 2016. However, any individual who received independent advice regarding entering into an employee shareholder agreement before 23 November 2016 still had the opportunity to enter into the agreement before 1 December 2016 and still receive the beneficial income and CGT tax advantages. Similarly, any individual who received independent advice on 23 November 2016 before

IMPORTANT NOTE: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has now been removed. The government announced in the Autumn Statement 2016, the removal of the following reliefs in relation to ESS shares: • the income tax and NICs relief which applies to the first £2,000 worth of employee shareholder shares received by an individual • the capital gains tax exemption in respect of all or a portion of the ESS shares, and • the provision which ensures that, when a company buys employee shareholder shares back from an employee shareholder, the consideration is not a distribution in the shareholder’s hands The changes relate to any employer shareholder agreements made on or after 1 December 2016. However, any individual who received independent advice regarding entering into an employer shareholder agreement before 23 November 2016 still had the opportunity to enter into the agreement before 1 December 2016 and still receive the beneficial income and CGT tax advantages. Similarly, any individual who received independent

This Practice Note considers when an individual will be an employee, and the implications of that employment status. Key concepts For employment law purposes, an individual who provides work or services for another person may be: • a worker (see Practice Note: Worker status), in which case they will have certain rights under employment law • an employee, in which case they will have additional rights under employment law (eg unfair dismissal, maternity leave and redundancy rights) • neither a worker nor an employee (ie the individual is self-employed, or an independent contractor), in which case they will have no rights under employment law All individuals who have employee status also fulfil the statutory definition of a 'worker' for the purpose of the statutory protections that are accorded to that wider category of working individuals. However, not all workers will meet the definition of 'employee'. It follows that, even if an individual does not qualify for employee status, they may still qualify as a 'worker'. For a quick-reference checklist of the sets of rights accorded to employees and

Employment analysis: An employment tribunal has ruled that a journalist was unfairly dismissed for refusing to install an ‘intrusive’ work-related app on her personal phone, which would have left her unable to separate her work and home life. The employer should have considered alternatives such as providing her with a work phone or installing the app on her laptop. Amanda Steadman, principal knowledge lawyer at BDBF, explores the case and the key takeaways from the decision for employers.

Pensions analysis: In the determination of Mr E, CAS-71892-J1V8, the Pensions Ombudsman has upheld a complaint that a member was wrongly excluded from membership of a local government scheme finding that he should be retrospectively enrolled as a member of the scheme as he had met the terms of automatic membership from the retrospective date of his employment. Martin Scott of gunnercooke LLP looks at the decision.

For further information regarding employee status and worker status respectively, see Practice Notes: Worker status and Employee status. Description of right Legislation Employee only Employee and worker Further detail Starting employment: Provision of statement of particulars of employment and statement of changes ERA 1996, ss 1, 2, 4 Yes (until 5 April 2020) Yes (since 6 April 2020) See Practice Note: Written statements of employment particulars Part-time workers (no less favourable treatment) PTW Regs 2000, SI 2000/1551 Yes See Practice Note: Part-time workers Fixed-term employees (no less favourable treatment) FTE Regs 2002, SI 2002/2034 Yes See Practice Note: Fixed-term employees Pay, benefits and tax: Pay statements ERA 1996, s 8 Yes (in relation to wages or salary paid in respect of a pay period commencing before 6 April 2019) Yes (in relation to wages or salary paid in respect of a pay period commencing on or after 6 April 2019) See Practice Note: Pay statements and records Rights in relation to tips, gratuities and service charges

This Practice Note examines the rights of workers undergoing fertility treatment, including an explanation of the types of fertility treatment available (eg in vitro fertilisation (IVF), intrauterine insemination (IUI), medication and surgery), how employers should treat requests for time off, at what stage the protected period is triggered in respect of pregnancy rights, protection from discrimination, what employers should think about when considering implementing a policy, the latest guidance and current case law. It is important for employers to understand the issues arising from employees undergoing fertility treatment. According to the World Health Organisation, 1 in 6 people globally are affected by infertility. Fertility Network UK estimates that 3.5 million people in the UK struggle with fertility issues and recent surveys show that employees feel they do not receive sufficient support in the workplace. For example: • the 2023 Workplace Infertility Stigma Survey conducted by Fertility Family found that three in four people surveyed felt their employer did not create an open environment