The following Employment Tax guidance note Produced by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:
An employee is entitled to a guarantee payment for any workless day. This is a day throughout which he would normally be required to work but his employer does not provide him with work because:
it does not need as much work done of the kind the employee is employed to do (eg due to a lack of orders)
something happens which affects the work he is required to do (eg a threatened power cut)
ERA 1996, s 28
A ‘day’ is the period from midnight to midnight except where a period of work extends over midnight into the next day, in which case the work is treated as falling wholly within the day (from midnight to midnight) in which the majority of work was done.
In general, the right to a guarantee payment only arises after an employee has been continuously employed for one-month ending with the day before the workless day. An employee is not entitled to a guarantee payment where:
the failure to provide him with work is due to a trade dispute
he has unreasonably refused to do suitable alternative work offered by the employer
he is able to refuse work offered to him, eg because he is a casual worker (because he would not then ‘normally be required to work’)
he is pro
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