HMRC changes to taxation of termination payments
Remember, remember the upcoming change to national insurance contributions (NICs) on termination payments – as well as the recent change […]
Termination
Employment Tribunal entitled to re-label decision to dismiss
Could taking action on climate change result in disciplinary action?
Last week, people all over the world took part in mass rallies as part of a global climate change strike. […]
References – to give or not to give?
Covert recordings: "For the times they are a-changing"
Almost everyone carries around with them a recording device nowadays, in the form of a smartphone or wearable technology. Where […]
Update – Employer NICs on Termination Awards
On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance […]
Disciplinary investigations: Common sense and even-handedness should prevail
In the recent Employment Tribunal (ET) case of Ball v. First Essex Bus Limited, the claimant, a 60-year-old bus driver […]
Kilraine v London Borough of Wandsworth [2018]
A recent case has considered the issue of what amounts to a protected disclosure. In Kilraine v. London Borough of Wandsworth [2018], the Court of Appeal guided Employment Tribunals in such cases to focus on determining whether there was a "protected disclosure" and whether the disclosed information, showed or tended to show that one or more of the six specified types of malpractice had taken place or was likely to take place – for example a breach of a legal obligation.
Summary dismissal and misconduct
The recent case of Mbubaegbu v Homerton University Hospital NHS Foundation Trust provides an interesting insight into the circumstances in which employers can summarily dismiss an employee for misconduct.
Notice of termination: are you sure your employee has been dismissed?
It is a common misconception amongst employers that notice of dismissal (or in cases where no notice is given, dismissal […]
Summary Dismissal – Calculating the Effective Date of Termination
In the recent case of Cosmeceuticals Ltd v. Parkin it was held that the effective date of termination (EDT) is not moved if notice is subsequently given following an earlier summary dismissal.
Watch out for 'post employment notice pay'
At the moment contractual payments in lieu of notice are subject to tax and NIC deductions. In the absence of a contractual right to make a payment in lieu of notice, such a payment is generally regarded as damages for breach of contract, and can be paid without deduction of tax up to the £30,000 threshold.