The following Employment Tax guidance note by Tolley in partnership with Emilie Bennetts at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Note: the case references in this guidance note are all subscription sensitive.
Certain aspects of the employment relationship have to be included within a written statement of employment that is given to the employee. See the Written statement of particulars (terms and conditions) guidance note.
Other terms must be put in writing, but only need to be 'reasonably accessible' to the employee. The employer can choose whether to include them in the written statement or to have them as separate documents, as a group of policy documents, or to put them into an employee handbook. They are:
ERA 1996, s 2(2) and (3)
There is no requirement to have an employee handbook but the advantage of using one is that it can deal with a wide variety of aspects of the company's rules and culture, rather than simply focusing on the contractual rights of the individual employee. It can also present rules and policies in a less legalistic way which may be easier for the employee to understand. It is mandatory to have a written health and safety policy if the employer employs five or more people.
If an employer decides to have a handbook, this can include:
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