Pay, benefits and tax

View Employment by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Benefits Pay Pensions Tax

Latest Employment News

Jurisdictional limitations on employment tribunals over armed services claims justifiable (Ministry of Defence v Rubery)

Jurisdictional limitations on employment tribunals over armed services claims justifiable (Ministry of Defence v Rubery)

The following Public Law news provides comprehensive and up to date legal information on Jurisdictional limitations on employment tribunals over armed services claims justifiable (Ministry of Defence v Rubery)

European Parliament examines EU AI Act-EU GDPR tensions on algorithmic discrimination

European Parliament examines EU AI Act-EU GDPR tensions on algorithmic discrimination
Lawyer’s age bias win is a cue to revisit retirement policies

Lawyer’s age bias win is a cue to revisit retirement policies

The following Employment news provides comprehensive and up to date legal information on Lawyer’s age bias win is a cue to revisit retirement policies

Employment weekly highlights—27 February 2025

Employment weekly highlights—27 February 2025

The following Employment news provides comprehensive and up to date legal information on Employment weekly highlights—27 February 2025

Featured Employment content

The term of trust and confidence

The term of trust and confidence

The term of trust and confidenceThis Practice Note analyses the term or duty of mutual trust and confidence (in a fiduciary sense) implied or imposed...

Where an employee works compressed hours, ie the same number of hours as a ‘normal’ full-time employee over fewer days, how should the employer calculate holiday entitlement, and how should the employer treat bank holidays if they fall on a day when the ‘compressed hours’ employee does not usually work?

Where an employee works compressed hours, ie the same number of hours as a ‘normal’ full-time employee over fewer days, how should the employer calculate holiday entitlement, and how should the employer treat bank holidays if they fall on a day when the ‘compressed hours’ employee does not usually work?

Where an employee works compressed hours, ie the same number of hours as a ‘normal’ full-time employee over fewer days, how should the employer...

Letter—resignation from directorship

Letter—resignation from directorship

Letter—resignation from directorshipThe [Secretary OR Directors][insert company name][insert company address][Insert date]Dear [[insert name] OR...

Liability of employers for the acts of their employees and others

Liability of employers for the acts of their employees and others

Liability of employers for the acts of their employees and othersThis Practice Note considers the test for an employer’s vicarious liability in tort,...

News

Rates of SMP, SSP, Maternity Allowance etc to be increased in April 2022

Employment analysis: According to a Written Statement to Parliament by the Secretary of State for Work and Pensions and proposals set out in a...
Read More >
2nd Mar
Practice notes

Payment in lieu of notice (PILON)

Payment in lieu of notice (PILON)The right to notice means a right for the employee to remain in employment for the period of notice, not simply to be...
Read More >
1st Mar
Practice notes

Unfair dismissal remedies—general

Unfair dismissal remedies—generalstyle="width: 100%">Coronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay)...
Read More >
1st Mar
Precedents

Application—postponement or adjournment of hearing

Application—postponement or adjournment of hearing[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert...
Read More >
2nd Mar
Precedents

Letter—secondment letter (employer—employee)

Letter—secondment letter (employer—employee)[to be typed on employer letterhead][Name of Employee][Address][Date]Dear [insert name of...
Read More >
2nd Mar
Practice notes

Definition of redundancy

Definition of redundancyThis Practice Note examines the two different statutory definitions of 'redundancy'.The first is found in the Employment...
Read More >
2nd Mar
tag iconIn-house tag iconCOVID-19
Practice notes

Sick pay

Sick payThis Practice Note considers contractual sick pay (sometimes known as occupational sick pay) and entitlement to statutory sick pay (SSP) under...
Read More >
1st Mar
tag iconIn-house tag iconCOVID-19
Practice notes

Pre-employment checks

Pre-employment checksFORTHCOMING CHANGE: Under section 193 of the Police, Crime, Sentencing and Courts Act 2022 (PCSCA 2022) the time it takes for...
Read More >
2nd Mar
Practice notes

Definition of dismissal in unfair dismissal

Definition of dismissal in unfair dismissalTo succeed in a claim of unfair dismissal, the claimant must establish that they were dismissed by the...
Read More >
2nd Mar
tag iconIn-house
Precedents

Letter—long-term sickness absence (6): to employee confirming dismissal on notice (following final written warning)

Letter—long-term sickness absence (6): to employee confirming dismissal on notice (following final written warning)[To be typed on headed notepaper of...
Read More >
2nd Mar
Precedents

Letter—from employer to employee regarding hybrid working arrangements

Letter—from employer to employee regarding hybrid working arrangements[To be typed on headed notepaper of employer][Date]Dear [insert name of...
Read More >
Produced in partnership with Herbert Smith Freehills
2nd Mar
Q&As

What happens to pension contributions when an employee is on Statutory Sick Pay?

What happens to pension contributions when an employee is on Statutory Sick Pay?All employees, irrespective of age, are entitled to claim a statutory...
Read More >
2nd Mar
Practice notes

The unfair dismissal compensatory award

The unfair dismissal compensatory awardAn award of compensation for unfair dismissal generally consists of a basic award and a compensatory award. The...
Read More >
1st Mar
tag iconIn-house
Q&As

Does an employee who has taken unpaid leave accrue holiday entitlement during that period; and do periods of unpaid leave or long-term sickness absence affect the amount of holiday pay an employee should receive?

Does an employee who has taken unpaid leave accrue holiday entitlement during that period; and do periods of unpaid leave or long-term sickness...
Read More >
1st Mar
Practice notes

Wrongful dismissal compensation

Wrongful dismissal compensationThis Practice Note examines the remedies (heads of claim) available in the case of dismissal in breach of an employment...
Read More >
2nd Mar
Practice notes

Constructive dismissal

Constructive dismissaldismissal of an employee by their employer will typically be at the instigation of the employer. In other words, the employer...
Read More >
Produced in partnership with Keith Bryant QC of Outer Temple Chambers
1st Mar
tag iconIn-house

Popular documents

Rates of SMP, SSP, Maternity Allowance etc to be increased in April 2023

Employment analysis: According to a Statement to Parliament by the Secretary of State for Work and Pensions and proposals set out in a Department for Work and Pensions policy paper, in April 2023: (1) the rates for Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay, Statutory

What happens to pension contributions when an employee is on Statutory Sick Pay?

What happens to pension contributions when an employee is on Statutory Sick Pay?All employees, irrespective of age, are entitled to claim a statutory sick pay (SSP) as long as they have average earnings of at least £112 per week (from 6 April 2016). SSP is paid at the current rate of £88.45 per week

Car or car allowance

Car or car allowanceMany employers provide company cars for certain employees as part of their remuneration package, or give them a car or fuel allowance.For sample contract wording, see Precedent: Clauses—car or car allowance.Cars and car allowances not wagesA company car is not wages for the

Unsecured employee loan agreement—company and employee—short-form

Unsecured employee loan agreement—company and employee—short-formThis Agreement is made on [insert date]Parties1[insert name of employee borrower], of [insert address] (Employee); and2[insert name of employer lender], a company incorporated in England and Wales with registered number [insert company