Contract of employment dated [insert date] Parties 1 [Name of Employer] [of [insert address] OR a company incorporated in [Scotland] (registered number [insert number]) whose registered office is at [insert address]] (we or us); and 2 [Name of employee] of [insert address] (you). 1 Appointment 1.1 We will employ you on the terms and conditions set out in this contract. 1.2 [ [ Option 1: Continuity (no previous PERIOD of employment counts): ]Your employment with us under this contract [will start OR started] on [insert date] (the 'Start Date'). Your period of continuous employment with us [started on OR will start on] the Start Date, and no period of employment with any previous employer counts as part of your period of continuous employment with us. OR 1.3 [ Option 2: Continuity (previous PERIOD of employment counts): ]Your employment with us under this contract [will start OR started] on [insert date] (the 'Start Date'). Your period of continuous employment with us [started on OR will start on] [insert date], as your employment with [insert name of previous employer] counts as part of your period of continuous employment with us. OR

Contract of employment dated [insert date] Parties 1 [Name of Employer] [of [insert address] OR a company incorporated in [England and Wales] (registered number [insert number]) whose registered office is at [insert address]] (we or us); and 2 [Name of employee] of [insert address] (you). 1 Appointment 1.1 We will employ you on the terms and conditions set out in this contract. 1.2 [ [ Option 1: Continuity (no previous PERIOD of employment counts): ]Your employment with us under this contract [will start OR started] on [insert date] (the 'Start Date'). Your period of continuous employment with us [started on OR will start on] the Start Date, and no period of employment with any previous employer counts as part of your period of continuous employment with us. OR 1.3 [ Option 2: Continuity (previous PERIOD of employment counts): ]Your employment with us under this contract [will start OR started] on [insert date] (the 'Start Date'). Your period of continuous employment with us [started on OR will start on] [insert date], as your employment with [insert name of previous employer] counts as part of your period of continuous employment with us. OR

This Agreement is made on [insert date] Parties 1 [NAME OF COMPANY], a company incorporated in England with registered number [insert number] whose registered office is at [insert address] (the Company); and 2 [NAME OF EMPLOYEE], of [insert address] (you). THE PARTIES Agree: 1 Definitions and interpretation 1.1 In this Agreement the following expressions will, unless the context otherwise requires, have the meanings set opposite them: Basic Salary • the meaning given to it in Clause 9.1; [Board • [the directors of the Company present at a meeting: (i) of directors of the Company or (ii) of a duly appointed committee of directors of the Company[, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006] OR the directors of the Company present at a meeting of directors of the Company[, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006] ];] [Chief Executive • the [chief executive] of [the Company OR [insert name of Group Company]] as appointed by the [Board OR Group Board] from time to time;] Commencement

This Agreement is made on [insert date] Parties 1 [NAME OF COMPANY], a company incorporated in [Scotland] with registered number [insert number] whose registered office is at [insert address] (the Company); and 2 [NAME OF EMPLOYEE], of [insert address] (you). THE PARTIES Agree: 1 Definitions and interpretation 1.1 In this Agreement the following expressions will, unless the context otherwise requires, have the meanings set opposite them: Basic Salary • the meaning given to it in Clause 9.1; [Board • [the directors of the Company present at a meeting: (i) of directors of the Company or (ii) of a duly appointed committee of directors of the Company[, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006] OR the directors of the Company present at a meeting of directors of the Company such meeting to be convened and quorate in accordance with the articles of association of the Company] [, such meeting to be convened and quorate in accordance with the articles of association of the Company and the Companies Act 2006];] [Chief Executive • the [chief executive]

This Practice Note provides employment lawyers with an introduction to the due diligence process in which they will be involved as advisers to the seller or the buyer prior to the acquisition of shares in a private limited company or the acquisition of a business and its assets (the target). It sets out the purpose of due diligence, how the due diligence process usually works, including auction sales and exceptions only or high level due diligence, the relationship with disclosure, auction sales, data rooms, timing, reporting, the employment adviser’s role in the process, information commonly sought and a summary of the issues arising that an employment lawyer for the buyer or seller should consider. For more detailed guidance on the particular issues to consider in employment due diligence on a share purchase, see Practice Notes: • Share purchases—employment issues acting for the buyer, and • Share purchases—employment issues acting for the seller For further information on complying with data protection obligations under Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR)

This Practice Note sets out the circumstances in which claims of discrimination, harassment and victimisation and certain other claims, known as ‘prohibited conduct’ claims under the Equality Act 2010 (EqA 2010), may arise, before, during and after employment. This Practice Note contains references to case law of the Court of Justice of the European Union (CJEU). For guidance on whether judgments of the CJEU are binding on UK courts, see Practice Note: Assimilated law—Assimilated case law. Domestic laws that have been made to implement UK obligations under EU law (such as the obligation to implement a Directive) were retained EU-derived domestic legislation under the European Union (Withdrawal) Act 2018 (EU(W)A 2018). From 1 January 2024, under the Retained EU Law (Revocation and Reform) Act 2023, EU-derived domestic legislation is ‘assimilated’ into domestic law by virtue of the fact it is generally stripped of EU-derived interpretive effects (eg supremacy of EU law, directly effective rights, and general principles previously retained under EU(W)A 2018). For more information, see Practice Note: Assimilated

48 organisations such as the Trades Union Congress, Citizens Advice and Fawcett Society have signed a joint statement calling on the government to urgently reconsider its plans to reintroduce employment tribunal fees. The statement says that the decision would prove to be a further obstacle for those seeking access to justice, adding to the existing obstacles already in place, such as strict time limits for bringing claims, an 'under-resourced employment tribunal system', and the lack of awareness of key employment rights. The signatories say that the reintroduction of tribunal fees will encourage bad faith employers to exploit their employees as it risks 'pricing many workers out of workplace justice'.

There are many similarities between the employment laws in the Republic of Ireland, those in Great Britain and those in Northern Ireland. This is because all are common law jurisdictions and many of the more recent employment law statutes in all those jurisdictions have derived from European Directives. Notwithstanding this, there are divergences, and it is anticipated that there will be further divergence in the future. This Practice Note sets out a number of differences in employment law between Great Britain and the Republic of Ireland. However, care should be taken in dealing with matters in Northern Ireland, which operates increasingly divergent laws from Great Britain. For information on the differences between Great Britain and Northern Ireland, see Practice Note: Northern Ireland employment law. Main areas of difference The main areas of divergence include: • the categories of employment status • leave entitlements • the qualifying period and redress under the unfair dismissals legislation • redundancy entitlements • protected conversations and settlement agreements • employment tribunal procedures

FORTHCOMING CHANGE: On 22 June 2026, the Department for Business and Trade (now the Department for Business, Innovation, Science and Trade) published the government response to its consultation on a draft code of practice on electronic workplace balloting for statutory union ballots (the draft code). The draft code is intended to provide practical guidance to independent scrutineers and trade unions on the use of electronic and workplace balloting methods for statutory trade union ballots as well as to promote the improvement of industrial relations and good practice in the conduct of trade union ballots and elections by electronic, or workplace voting means. The draft code is subject to parliamentary approval. This Practice Note will be updated to reflect new code once it is brought into force. See: LNB News 23/06/2026 11. FORTHCOMING CHANGES: In measures expected to come into force on 1 October 2026, time limits for making certain claims in employment tribunals in Great Britain (and, in certain cases, industrial tribunals in Northern Ireland) will be increased from three months to

This Practice Note provides an introduction to employment law applied by employment tribunals and courts in Scotland. In particular, it looks at: • the extent to which statutory employment law made by the UK parliament applies in Scotland in the way it does in England and Wales, and • the similarities and differences between contract law principles applied in Scotland and those applied in England and Wales The functions of the Scottish employment tribunals and the EAT in Scottish cases are subject to a ‘qualified transfer’ to Scotland which means that an Order in Council must be made for the transfer of responsibility to the Scottish Parliament to take effect. The Scottish Government carried out a consultation on a draft Order in 2016. The position remains that the Scottish government is waiting for a draft Order in Council from Westminster. At present there is no working date for the transfer of functions to take place. The substantive law that is applied by those tribunals therefore remains unchanged—for further information on the substantive law

FORTHCOMING CHANGE: Agricultural Minimum Wage rates are usually updated each year by the Agricultural Advisory Panel for Wales (the Panel). Recruitment for a new Chair is still in progress which means the Panel has not yet been able to agree a new Agricultural Wages Order for 2026 (see the Welsh Government: guidance on agricultural wages: minimum rates of pay). As a result, from 1 April 2026, the minimum wage rates set out in the Agricultural Wages (Wales) Order 2025, SI 2025/293, will continue to apply, except where overtaken by changes to the National Minimum Wage (NMW) or National Living Wage (NLW). This Practice Note will be updated to reflect any changes made by the Agricultural Wages Order for 2026 once it is made. FORTHCOMING CHANGE: A Welsh government consultation, running from 14 September to 4 December 2026, is seeking views on a proposed new scheme of apprenticeships in Wales, the Apprenticeships Specification Cymru (ASC), which would establish requirements for approved Welsh apprenticeships under section 115 of the Tertiary Education and Research

Law360: Employment lawyers are calling for 'radical reform' of the workplace disputes resolution system saying, in research published on 21 May 2026, that compulsory mediation and a multi-track system based on the value of claims would improve access to justice as a backlog of cases at the Employment Tribunal grows.