The following Employment Tax guidance note Produced by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
The main Act of Parliament dealing with safety at work is the Health and Safety at Work etc Act 1974 (HSWA). There are also numerous regulations made under the Act and a number of other Acts outside the scope of this note. For a more detailed discussion of those regulations, see Tolley's Employment Law Service, paras H2001–H20117.
Under the HSWA, the Health and Safety Executive (HSE) was established. The HSE monitors and enforces safety standards, and seeks to promote and improve workplace safety. The HSE website contains a wealth of information and resources for employers.
In addition to these statutory obligations, an employer is under a common law duty to take such steps as are reasonably necessary to ensure the safety of its employees. An employer’s duty includes the following:
providing a safe place of work
providing a safe mean of access to the place of work
providing safe plant and equipment
providing a safe system of work
employing competent fellow employees, and
protecting employees from unnecessary risk of injury
Employers should note that a failure to ensure an employee’s safety at work may well be a breach of the contract of employment and might entitle an employee to resign and claim constructive dismissal. The Employment Rights Act 1996 also protects employees from dismissal and victimisation by an employer in health and safety cases. See the Contractual terms and Victimisation guidance notes.
The HSWA promotes the idea that the most effective way of ensuring workplace safety is to make safety a joint responsibility of employer and workers. Originally the focus was on involving recognised trade unions in the area of he
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