FORTHCOMING CHANGE: On 6 April 2020, the Employment Rights (Miscellaneous Amendments) Regulations 2019, SI 2019/731 extend the right to a written statement of employment particulars to all categories of ‘worker’, not just ‘employees’. With effect from the same date the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018, SI 2018/1378, make that right apply when an individual starts work (ie a day 1 right) and require further information to be included in the particulars including the days of the week required to be worked (and details of any variation to that), details of any terms and conditions relating to any paid leave plus particulars of any other benefits, any probationary period and training. For more information, see: Checklist—section 1 ERA 1996 written statement requirements and reports: LNB News 18/12/2018 123 and LNB News 19/12/2018 122. ARCHIVED: This archived Checklist sets out the particulars of employment that, until 5 April 2020, must be included in a written statement of particulars of employment, in order to comply with the requirements of sections 1–3 of the Employment Rights Act 1996 (ERA 1996).

Archived: 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 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 who received independent advice on 23 November 2016 before

From: [insert name] [of OR whose registered office is at] [insert address], [company registration number] (we or us) To: [insert name] of [insert address] (‘you’) Dated: [insert date] 1 Introduction 1.1 This statement contains the particulars of your employment with us as at [insert date], which are required to be given to you under the Employment Rights Act 1996. 1.2 [This statement should be read in conjunction with the Employee Handbook[ which, where indicated in the Handbook, forms part of your contract of employment], a copy of which [is available from [state source] OR you acknowledge has been made available to you]. In the event of any discrepancy between these documents, the terms set out in [this statement] will prevail.] 2 Start date 2.1 Your employment[ and your period of continuous employment] started on [insert date]. 2.2 [No employment with a previous employer counts as part of a period of continuous employment. OR Your employment with [insert name of previous employer] forms part of a continuous period of employment which began on [insert date].] 3 Remuneration 3.1 Your [annual salary] is £[insert figure], which will accrue on a daily

From: [insert name] [of OR whose registered office is at] [insert address], [company registration number] (we or us) To: [insert name] of [insert address] (‘you’) Dated: [insert date] 1 Introduction 1.1 This statement contains the particulars of your engagement with us as at [insert date], which are required to be given to you under the Employment Rights Act 1996. 1.2 [This statement should be read in conjunction with the Staff Handbook[ which, where indicated in the Handbook, forms part of your worker contract], a copy of which [is available from [state source] OR you acknowledge has been made available to you]. In the event of any discrepancy between these documents, the terms set out in [this statement] will prevail.] 2 Start date 2.1 Your engagement starts on [insert date]. 3 Remuneration 3.1 Your remuneration is £[insert figure] per [hour OR day OR week OR month], [inclusive OR exclusive] of VAT where applicable, which will accrue on a daily basis and[, subject to receipt of your invoice,] be paid monthly in arrears on or about the [last working day of each calendar month] by automated bank transfer.

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 six months. The changes are set out in section 152 of the Employment Rights Act 2025 (ERA 2025) and ERA 2025, Schedule 12 (not yet in force), and in The Employment Tribunals Extension of Jurisdiction (England and Wales) (Amendment) Order 2026 (draft), The Employment Tribunal (Extension of Time Limits) (Miscellaneous Amendments and Transitional Provisions) Regulations 2026 (draft) and The Employee Study and Training (Procedural Requirements) (Amendment) Regulations 2026, SI 2026/473. This Practice Note will be updated as soon as the relevant statutory instruments are made. For more information, see Practice Note: Employment Rights Act 2025—tracker. A dismissed employee has the right under section 92 of the Employment Rights Act 1996 (ERA 1996) to ask for a written statement of the reasons for their dismissal. This Practice Note deals with:

This Practice Note looks at the duty on employers to give each of their workers a written statement of their right to join a trade union. This duty is to be introduced under section 58 of the Employment Rights Act 2025 (ERA 2025). Regulations will be made which will bring section 58 into effect. Further details of the duty will be set out in regulations. A consultation on the duty ran from 23 October to 18 December 2025. The consultation stated that the government’s intention was for the duty to start by October 2026. For more information, see Practice Notes: Employment Rights Act 2025—tracker and Consultation tracker—Employment. The basic right to a statement ERA 2025, s 58 provides that the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) is to be amended (by the addition of a new section 136A) to provide that where a worker begins employment with an employer, the employer must give the worker a written statement that the worker has a right to join a trade union. The

STOP PRESS: With effect from 1 January 2027, section 25 of the Employment Rights Act 2025 (ERA 2025) amends the qualifying period for ordinary unfair dismissal set out in section 108 of the Employment Rights Act 1996 (ERA 1996) from two years to six months, and removes the cap on the compensatory award in ERA 1996, s 124. Transitional provisions are set out in the Employment Rights Act 2025 (Commencement No 4 and Transitional and Saving Provisions) Regulations 2026, SI 2026/559. For information on the implications of the reduction in the unfair dismissal qualifying period for probationary periods, see Practice Note: Probationary periods. This Practice Note will be reviewed shortly. FORTHCOMING CHANGE: 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 six months. The changes are set out in section 152 of the Employment Rights Act 2025 (ERA 2025) and ERA 2025, Schedule 12 (not

FORTHCOMING CHANGE: On 6 April 2020, the Employment Rights (Miscellaneous Amendments) Regulations 2019, SI 2019/731 extend the right to a written statement of employment particulars to all categories of 'worker', not just 'employees'. With effect from the same date the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018, SI 2018/1378, make that right apply when an individual starts work (ie a day 1 right) and require further information to be included in the particulars including the days of the week required to be worked (and details of any variation to that), details of any terms and conditions relating to any paid leave plus particulars of any other benefits, any probationary period and training. For more information, see our reports: LNB News 18/12/2018 123 and LNB News 19/12/2018 122. See also Practice Note: Written statements of employment particulars and Checklist—section 1 ERA 1996 written statement requirements. ARCHIVED: This archived Practice Note considers the right to a written statement of particulars of employment, under section 1 of the Employment Rights Act 1996 (ERA 1996), until 5 April 2020

Property analysis: In H Stain Ltd v Richmond¸ the Upper Tribunal (Lands Chamber) (UT) held that a service charge demand issued to a residential leaseholder was invalid. The lease required at least one month’s notice to be given in relation to advance service charge contribution demands. The payment due date in the demand was a few days short and this was fatal to the validity. Accordingly, the tenant was not liable for the sums demanded. Written by Jessica Parry, senior associate at Bryan Cave Leighton Paisner LLP.

If an Employment Judge alone conducts a preliminary hearing which, as a result of an earlier successful application should have been listed before a three-person tribunal, this procedural error may invalidate any decision taken at the hearing. EAT: Geere v Worcester Citizens Advice Bureau.

Wrongful dismissal is dismissal in breach of contract. Someone wrongfully dismissed may claim compensation for all financial and other benefits they would have received had they been dismissed in compliance with the contract (ie remained employed until the end of (i) their notice period, or (ii) the contract's fixed term).

The law relating to wrongful conception, pregnancy and birth can be broken down into the following areas: • wrongful conception following a negligently performed sterilisation operation (male or female) resulting in the birth of a healthy child • wrongful conception following a negligently performed sterilisation operation (male or female) resulting in the birth of a disabled child • wrongful conception following negligent contraceptive or medical advice or treatment • wrongful birth where the claimant mother would have terminated the pregnancy had she been made aware that the child was or was likely to be disabled • claim by a disabled child (as opposed to by the mother for her own injuries) Wrongful conception, pregnancy and birth claims are usually brought by the person carrying the pregnancy as opposed to any child borne of that pregnancy. Most cases involving negligently performed female sterilisation procedures will involve tubal occlusion where a Filshie clip has not been properly applied to the fallopian tube. This may be because