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 ERA 1996, ss 71–80EE (Part VIII) gives an employee the right to request flexible working by applying to his employer for a change in his terms and conditions of employment. Other statutory provisions relating to this right are found in the Children and Families Act 2014, ss 131–134 and the Flexible Working Regulations, SI 2014/1398.
ACAS has published a statutory Code of Practice on handling requests to work flexibly in a reasonable manner. The Code can be found on the ACAS website. This Code must be taken into account by employment tribunals where it is relevant to a question arising in proceedings and employers would, therefore, be well advised to take note of it. The Code’s recommendations are supplemented by a guide: The right to request flexible working.
The person must:
be an employee
have been employed for at least 26 consecutive weeks
Certain categories of employee are excluded from the right, in particular:
agency workers (other than those returning from a period of parental leave)
The right to apply for a change in terms and conditions relates to:
the hours the employee is required to work
times the employee is required to work
where, as between his home and a place of business of his employer, an employee is required to work
any other aspect of the employee’s terms and conditions as may be specified in regulations
The types of changes that an employee could ask for include:
flexitime ― standard core hours but start / finish / break times could be varied within agreed boundaries
changes to shift patterns
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