The following Employment Tax guidance note by Tolley in association with Hogan Lovells provides comprehensive and up to date tax information covering:
Collective agreements are agreements negotiated between one or more trade union and one or more employer or employers' association. Collective agreements can affect almost all aspects of the employment relationship and the terms and conditions of an individual employment contract, including:
TULR(C)A 1992, s 178(1)
Collective agreements can cover all employees, they are not limited to the union members.
The provisions of TULR(C)A 1992 as well as the common law both hold that the existence of a collective agreement does not equate to an intention to create legal relations between the parties. In order for a collective agreement to be enforceable between the union and the employer it must:
This rule applies to collective agreements only where they relate to:
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