Pay

FORTHCOMING CHANGES:

For information on April 2025 changes to rates and thresholds, see: HMRC Rates and thresholds for employers 2025 to 2026 and Legislation tracker—Employment.

Pay and wages

The essence of employment is pay in return for work; the employer's obligation to provide consideration for the individual’s work and skill in the form of a wage or other remuneration is generally regarded as a fundamental ingredient of a contract of employment. This generally gives rise to a duty to pay wages whenever an employee is ready and willing to work. If they are ready and willing to work but unable to do so for reasons beyond their control (ie an unavoidable or involuntary impediment), then they are also entitled to be paid. A worker who deliberately and unreasonably refuses to do any work loses the right to be paid.

Pay can take many different forms. Employers generally agree the basic rate and frequency at which they will pay their employees. Any details agreed at the start of employment must be recorded in the written statement of particulars, as should any changes subsequently agreed. While the contract provides

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