The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Workers and employers are free to agree any hours of work they choose up to the maximum working hours set out in SI 1998/1833 (WTR 1988). Those regulations implement the European Working Time Directive (2003/88/EC ) and are sometimes known by that label. In addition to regulating the hours that most workers work, those regulations place limits on the average working week, provide for statutory leave entitlement, place limits on night-time working hours and limit the hours that can be worked by young workers.
There are various exclusions from and exception to the various provisions in the WTR 1988. These are detailed at the end of this guidance note (see Exclusions from the Working Time Regulations below).
Where there is any chance that a worker who is within the scope of the regulations may have to work hours or shift patterns that are close to the Working Time Regulations (WTR) maximums, contractual terms relating to hours should be drafted with the main provisions of the WTR in mind. See the Written statement of particulars or terms and conditions guidance note.
The areas of the WTR which impact on working hours are:
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