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.
Hours, holidays and pay
Articles, books and online guidance concerning the laws and regulations on employee pay, holidays and working hours.
What's on this page
Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.
The government has confirmed new Living Wage and National Minimum Wage rates from 1 April 2021.
New guidance: Government guidance leaves uncertainty over when furloughed employees can be forced to take annual leave while off work
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)’.
New law: Employers need to plan for new COVID-19 entitlement for workers to carry holiday forward for two years
Employers should consider which workers will be entitled to carry four weeks’ annual leave forward, for up to two years, and the impact of that on future staffing levels, under new laws saying they can – provided the reason they could not take it in the year it accrued is because of the coronavirus.
Employers should plan and budget for new rules from 6 April 2020 which say that an employee who is the parent of a child who dies before reaching 18, or who suffers a stillbirth after 24 weeks of pregnancy, is entitled to parental bereavement leave.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
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.
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.
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.
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.
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 email@example.com.
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 guidanceAdvice, 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.
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.
Acas guidance to employing a younger or ‘new to work’ employee, aimed at employers and managers Includes work experience and apprentices.
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.
Other useful links
Information on the legislation governing equal pay from the CIPD. Induces factsheets, Q&As and case law. Registration required to access content.
Minimum and living wage
Government guidance on the National Minimum Wage and National Living Wage for organisations who offer work experience, including placements and internships.
FedEE Global provides a regularly updated table of gross statutory minimum wage rates for countries across Europe.
Government guidance on the National Minimum Wage and National Living Wage
Q and As and case law from the CIPD on annual leave and holiday pay and bank holidays. Registration required to access content.
Working time and hours
Collection of government information covering employment contracts, employment status, working hours and holiday entitlement
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.
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.
Articles and books in the Library collection
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