Collective agreements

Produced by Tolley in association with Hogan Lovells
Employment Tax
Guidance

Collective agreements

Produced by Tolley in association with Hogan Lovells
Employment Tax
Guidance
imgtext

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:

  1. remuneration

  2. working hours

  3. working conditions

  4. overtime

  5. disciplinary procedures

  6. grievance procedures

  7. training

  8. health and safety

TULR(C)A 1992, s 178(1)

Collective agreements can cover all employees, they are not limited to the union members.

Enforceability between union and employer

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:

  1. be in writing, and

  2. contain a provision clearly indicating that the parties intend it to be legally enforceable

This rule applies to collective agreements only where they relate to:

  1. terms and conditions of employment, or the physical conditions of work

  2. engagement

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 18 Dec 2025 10:00

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

Read more Read more