Taxing termination payments relating to discrimination

A recent case has reminded both employers and employees how termination payments relating to discrimination should be taxed.

Recruitment agencies: vacancies not to be advertised exclusively in other EEA countries

The Government has indicated it intends to proceed in banning employment agencies from advertising British job vacancies exclusively in other EEA countries.

ACAS publish Early Conciliation figures

ACAS have published the first six months’ figures for Early Conciliation.

IR35: Business Entity Tests to be withdrawn

As our readers will be aware, the IR35 rules concern individual contractors who supply their services through an intermediary (commonly a personal service company). The rules were introduced in April 2000 to enable HMRC to deal with situations where the sole purpose of the intermediary arrangements is to avoid liability for tax and NI.

TUPE: the costly consequences of failing to provide employee liability information

Under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (“TUPE”), the transferor must provide the transferee with specific “employee liability information”. This includes information on:

Time off for dependants - what is reasonable?

Under the Employment Rights Act 1996 (“the ERA”), employees have a right to take a reasonable amount of time off to deal with certain emergency situations concerning “dependants”.

How should deductions for overpaid wages be set out on a payslip?

A recent case has served as a warning to employers to set out deductions for overpayments in an itemised payslip properly and in accordance with the relevant legislation.

Immigration cap approaching limit

Since 2011, the number of non-EEA nationals that can be sponsored by an employer to work in this country has been subject to a cap.

Shared Parental Leave: ACAS publish guidance for employers

ACAS have published a guide to help employers understand new rights on sharing maternity or adoption leave. The guidance can be accessed here.

Zero Hours contracts: Government announce review of employment status

The Government has launched a review to help clarify the status of workers.