Every employee is under a duty under section 7 of the Health and Safety at Work etc Act 1974 (HSWA 1974), while at work, to take reasonable care for the health and safety of themselves and of other people who may be affected by their actions or omissions. Where there is a legal requirement on an employer to do certain things to ensure health and safety, then the employee must co-operate with the employer to enable the employer to fulfil their legal duty. For information on the duty on employers to ensure the health, safety and welfare of employees and third parties, see Practice Notes: Safety and the risk to safety under the Health and Safety at Work Act 1974, Failure to carry out health and safety duties under HSWA 1974—offences, Directors’ duties for health and safety and Health and safety law and the self-employed. 'Employee', as defined in HSWA 1974, s 7, means an individual who works under a contract of employment or is treated by HSWA 1974,

CA 2006, s 1166 defines an 'employees’ share scheme' as a scheme for encouraging or facilitating the holding of shares in or debentures of a company by or for the benefit of bona fide employees or former employees of the company, any subsidiary of the company or the company’s holding company or any subsidiary of the company’s holding company, or the spouses, civil partners, surviving spouses, surviving civil partners, or minor children or step-children of such employees or former employees. An employees' share scheme benefits from certain exemptions from UK company law requirements, as well as a specific exemption from the general prohibition on financial promotions in the Financial Services and Markets Act 2000 (Financial Promotions) Order 2005, SI 2005/1529, art 60.

This Deed is dated [insert date on which this deed is executed by all parties] Parties 1 [Insert name of Company] whose registered office is at [insert address of registered office] and whose registered number is [insert registered number of Company] (the Company); and 2 [Insert name of Trustee] whose registered office is at [insert address of registered office][ and whose registered number is [insert registered number of Trustee]] (the Original Trustee). RECITALS (A) The Company wishes to establish a trust for the benefit of employees of the Company to be known as the [insert name] Employee–Ownership Trust and intended to satisfy the requirements of section 236J of the Taxation of Chargeable Gains Act 1992. (B) The Company has paid to the Original Trustee the sum of £[insert initial settlement amount] as the initial Trust Fund. (C) It is envisaged that further property will be added to the initial Trust Fund from time to time by the Company or other members of the Group and that the Trustees will acquire shares representing a controlling interest in the Company to be held upon the terms of, and subject to, the trusts and powers set out in this Deed. OPERATIVE

Also known as the client or developer. The person for whom the works are undertaken under the contract'>building contract by the contractor. Sometimes, but not necessarily, the employer is the owner of the site.

HMRC has published the April 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

HMRC has published the Employer Bulletin for June 2026.

The City of London Corporation has announced that the UK’s largest employers in retail, finance, and manufacturing have backed the voluntary Employer Pension Pledge. This initiative commits signatories to prioritise net returns rather than cost reductions when selecting or reviewing defined contribution (DC) pension providers, as well as demanding greater transparency regarding private market allocations. Led by the Lord Mayor of London, Alastair King, and supported by major pension industry experts, the Pledge is due to be signed at the Mansion House Financial and Professional Services Dinner on 15 July 2025. It aims to transform the UK pension investment culture by focusing on long-term retirement outcomes for over half a million workers and nearly one million savers. It aligns with the upcoming Financial Conduct Authority’s Value for Money framework and complements broader reforms, including the Mansion House Compact and Accord. Major signatories include Tesco, BT, Goldman Sachs, and Santander, with DC pension assets projected to exceed £1trn by 2030. The initiative has received robust support from government ministers and industry leaders, signaling a significant shift in employer focus towards enhancing pension value.

Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about an employer’s decision not to grant a discretionary pension increase for pre-April 1997 benefits. Martin Scott of gunnercooke LLP looks at the decision..

A concept invented by the Pensions Act 2004 relating to the ability of the employer to discharge any deficits in its sponsored plan and its willingness to continue to sponsor.

As part of the review by trustees of an employer’s ability to fund a scheme, it is becoming common practice to conduct an employer covenant review; there are firms that offer this service.

Statutory debt due under the Pensions Act 1995, ss 75–75A and underlying regulations from an employer to a defined benefit scheme if there is a funding deficit (calculated on a buy-out basis).

A statutory debt is due (under ss 75–75A of the Pensions Act 1995 and underlying regulations known as the employer debt regulations) from an employer to an underfunded defined benefit pension scheme in the event of a scheme wind-up, employer insolvency or an employment-cessation event.