The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The ACAS Code of Practice is in place in order to help employers, employees and their representatives effectively deal with disciplinary and grievance procedures. Employment tribunals will employ the Code in order to assess whether a dismissal for performance and / or misconduct was fair or unfair. Compliance or non-compliance of either party with the provisions of the Code may also lead in an adjustment in eventual compensation awarded by a tribunal of up to 25%.
The Code of Practice applies to any:
disciplinary action taken by an employer
grievance brought by an employee
In any proceedings before a tribunal, court or the Central Arbitration Committee:
the Code is admissible in evidence where the dispute reaches the courts
any provision of the Code which is relevant to a question in the proceedings will be taken into account in determining that question
ACAS has also produced a guide to the ACAS Code of Practice on Disciplinary and Grievance Procedures. This has no statutory authority, but in the event of uncertainty regarding the Code of Practice itself, may be followed by tribunals. It is a useful document to read along with the Code.
There are six key elements of fairness underlying the Code:
In order to comply with the ACAS code, the disciplinary and grievance rules and procedures of an employer should be:
set down in
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