Written statement of particulars (terms and conditions)

By Tolley in association with Hogan Lovells
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The following Employment Tax guidance note by Tolley in association with Hogan Lovells provides comprehensive and up to date tax information covering:

  • Written statement of particulars (terms and conditions)
  • Who should receive a written statement and when?
  • What must the written statement cover?
  • Supplementary documents must be reasonably accessible
  • Changes to the terms of the contract
  • Consequences of not providing a written statement

Who should receive a written statement and when?

After starting employment, an employee must be provided with a written document that outlines the most important terms and conditions of their contract. The document is known as a 'written statement of particulars'. For the sake of simplicity it will be referred to as 'written statement' throughout this guidance note.

ERA 1996, ss 1–4, 11

The written statement must be provided within two months of the employee's start date. If, during the two-month period, the employee is to begin work outside the UK (for a period of more than one month) the written statement must be given to him no later than the time he leaves the UK to begin work.

All employees who have worked for an employer for a period of one month or more should receive a written statement. The only notable exceptions are certain people who are employed as seamen. In a situation where an employee no longer works for the employer by the time the two months have passed, but had worked for the employer for a period of one month or longer he will still be entitled to the document.

ERA 1996, ss 2(6), 198, 199
What must the written statement cover?

A number of separate documents can form a written statement. Between them these documents must cover all of the information listed in the two tables below. Some key information must be contained within one single document, sometimes called the 'main' or 'principal' statement (main statement used from here on). The information that needs to be included in the main statement is clearly identified in the first table below.

ERA 1996, ss 7A, 7B

Also, see the supporting Checklist ― written statement.

Information in the main statement

The written statement must contain

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