01-08-2021
Employers should check they are paying students and other summer workers in, for example, bars, hotels, shops and warehouses, at least the National Minimum Wage (NMW) following an HM Revenue & Customs (HMRC) reminder that this is a legal requirement.
01-07-2021
Organisations whose workers sleep in at work will welcome updates to the government’s guidance on how to calculate whether they are paying at least the National Minimum Wage to such workers.
01-03-2021
Employers should take account of two important new considerations when planning for this year’s Living Wage and National Minimum Wage rises from 1 April 2021.
01-01-2021
The government has confirmed new Living Wage and National Minimum Wage rates from 1 April 2021.
01-06-2020
There is still uncertainty when an employer can require a furloughed employee to take annual leave, despite the recent government guidance ‘Holiday entitlement and pay during Coronavirus (COVID-19)’.
Accountants Legal Service
Bloomsbury Professional
2021
A chapter on pay in this time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query. Topics covered include equal pay, withholding or reducing pay, itemised pay statements, cashless pay and national minimum wage.
Accountants Legal Service
Bloomsbury Professional
2021
A model employment contract in this reference guide for accountants faced with an unfamiliar legal problem or query. The contract sets out the terms of employment, the employee's obligations, the company's obligations, holiday entitlement, incapacity provisions, employee's activities after employment and statutory particulars.
Accountants Legal Service
Bloomsbury Professional
2021
A chapter on absences in this time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query. Contains sections: Statutory sick pay; Medical suspension pay; Maternity suspension pay; Rights to time off.
Robert Maas
Taxation of Employments
Bloomsbury Professional
2020
A full chapter on tax issues related to national insurance contributions. Includes sections on multiple employments, overseas employers, anti-avoidance, the employment allowance, the meaning of 'employee', dividends, income from property and statutory pay.
eBooks
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Paying staff
This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.
Handling organizational change
This chapter looks at organizational change and includes sections on: Changes in responsibilities; Changes to processes and procedures; Obtaining commitment to change; Relocation; and business transfers (Transfer of Undertakings [Protection of employment] Regulations or TUPE).
Working hours and holidays
This chapter looks at the Working Time Regulations 1998; annual holidays; parental leave; Sunday working; the employment of schoolchildren; and flexible working.
Rights of employees
These sections of the chapter on employment looks at the following aspects: The national minimum wage; The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE); Working Time Regulations 1998; authorised deductions from wages; time off work.
Acas guidance
Advice, guidance and practical resources on a wide variety of recruitment topics for both employers and employees, produced by the
Advisory, Conciliation and Arbitration Service, Acas. Acas is the employment relations service for England, Scotland and Wales offering practical, independent and impartial advice to employers, employees and their representatives.
June 2015
Acas guide outlining important considerations for employers of all sizes when implementing flexible working practices.
Guidance from Acas for employers on using paid holiday (‘statutory annual leave’) during the coronavirus pandemic, including requiring staff to take or cancel holiday and advice on carrying over holiday.
Guidance from Acas on holiday entitlements and pay, with references to relevant case law and legislation.
Acas information on current National Minimum Wage and National Living Wage entitlement and rates.
Acas advice on pay issues in the workplace, including non-payment of wages and help for small firms.
March 2016
Acas guidance to employing a younger or ‘new to work’ employee, aimed at employers and managers Includes work experience and apprentices.
Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Why do we still have unpaid interns?
The article describes the continued prevalence of unpaid internships in Great Britain which affects social mobility and is considered illegal in many cases. It is estimated that between 70,000 and 100,000 unpaid internships take place in Great Britain each year. According to Her Majesty's Revenue and Customs, more than 550 warning letters have been sent to companies over the previous three months, as of April 2018. Interns classed as workers should be paid at least the national minimum wage.
Sick pay for 'flexible' workers
The article reports on the British government's launch of consultations relating to the rights of part-time and flexible workers including sick pay and holiday entitlements and clarification of their employment status.
Who needs the Working Time Regulations?
The article discusses the Working Time Regulations (WTR) related to employment of people in Great Britain marking its 20th anniversary as of 2018. Topics discussed include the regulations in practice such as workers not working more than 48 hours and right to paid annual leave of at least four weeks with public holidays.
Chartered Institute of Personnel and Development
Information on the legislation governing equal pay from the CIPD. Induces factsheets, Q&As and case law. Registration required to access content.
Chartered Institute of Personnel and Development
Q and As and case law from the CIPD on annual leave and holiday pay and bank holidays. Registration required to access content.
HM Government
Government guidance for employers on Statutory Sick Pay (SSP)
Department for Business, Energy & Industrial Strategy
May 2013
Government guidance on the National Minimum Wage and National Living Wage for organisations who offer work experience, including placements and internships.
The Federation of International Employers
FedEE Global provides a regularly updated table of gross statutory minimum wage rates for countries across Europe.
HM Government
Government guidance on the National Minimum Wage and National Living Wage
HM Government
Collection of government information covering employment contracts, employment status, working hours and holiday entitlement
Trades Union Congress
The TUC provides access to a useful selection of links to TUC and external resources on flexible working, time off to care for sick children and dependents, and maternity, paternity and adoption leave.
Chartered Institute of Personnel and Development
Q and As and case law from the CIPD on annual leave and holiday pay and bank holidays. Registration required to access content.
BEIS
Government guidance on how holiday entitlement and pay operate during the coronavirus pandemic, where it differs from the standard holiday entitlement and pay guidance. It covers taking holiday, holiday pay, carrying annual leave into future leave years, and furloughed agency workers.
HM Government
Collection of Government guidance on statutory leave and time off, including holiday entitlement, statutory sick pay, maternity, paternity and adoption leave and pay, time off for jury service and other public duties.
Equality and Human Rights Commission
The EHRC provides guidance for employers and employees on current legislation and best practice, this guidance explains what you must do to meet the requirements of equality law regarding an employer making decisions about workers’ hours, whether they can work flexibly or have time off.
Chartered Institute of Personnel and Development
Factsheets, Q and As and case law from the CIPD on working time and time off work (including time off for armed forces reserves) and working time regulations. Registration required to access content.
HM Government
Collection of government information covering employment contracts, employment status, working hours and holiday entitlement
Equality and Human Rights Commission
The EHRC provides guidance for employers and employees on current legislation and best practice, this guidance explains what you must do to meet the requirements of equality law regarding an employer making decisions about workers’ hours, whether they can work flexibly or have time off.
Chartered Institute of Personnel and Development
Factsheets, Q and As and case law from the CIPD on working time and time off work (including time off for armed forces reserves) and working time regulations. Registration required to access content.
Department for Business, Innovation & Skills
The Working Time Regulations were first introduced in the UK in 1998. These regulations were introduced to ensure that UK employment regulations were compliant with the European Working Time Directive. This paper reviews the available evidence to assess the affect compliance with the directive has had on the UK labour market.
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