Employment status

Overview

In employment law a person’s employment status helps determine:

their (a person’s) rights

their (a person’s) employer’s responsibilities

A person may have a different employment status in tax law.

The main types of employment status are:

worker

employee

self-employed and contractor

director

office holder

Contact Acas (or the Labour Relations Agency in Northern Ireland) for advice about employment status, employee rights or employer responsibilities.

Courts and tribunals can make final decisions on employment status.

Worker

A person is generally classed as a ‘worker’ if:

they (A person) have a contract or other arrangement to do work or services personally for a reward (your contract doesn’t have to be written)

their (A person) reward (a reward) is for money or a benefit in kind, for example the promise of a contract or future work

they (A person) only have a limited right to send someone else to do the work (subcontract)

they (A person) have to turn up for work even if they (A person) don’t want to

their (A person) employer has to have work for them (A person) to do as long as the contract or arrangement lasts

they (A person) aren’t doing the work as part of their (A person) own limited company in an arrangement where the ‘employer’ (their (A person) employer) is actually a customer or client

Employment rights

Workers are entitled to certain employment rights, including:

getting the National Minimum Wage

protection against unlawful deductions from wages

the statutory minimum level of paid holiday

the statutory minimum length of rest breaks

to not work more than 48 hours on average per week or to opt out of this right if they (Workers) choose

protection against unlawful discrimination

protection for ‘whistleblowing’ - reporting wrongdoing in the workplace

to not be treated less favourably if they (Workers) work part-time

They (Workers) may also be entitled to:

Statutory Sick Pay

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Shared Parental Pay

Agency workers have specific rights from the first day at work.

Workers usually aren’t entitled to:

minimum notice periods if their (Workers) employment will be ending, for example if an employer is dismissing them (Workers)

protection against unfair dismissal

the right to request flexible working

time off for emergencies

Statutory Redundancy Pay

Casual or irregular work

Someone is likely to be a worker if most of these apply:

they occasionally do work for a specific business

the business (a specific business) doesn’t have to offer them work and they don’t have to accept it - they only work when they want to

their contract with the business (a specific business) uses terms like ‘casual’, ‘freelance’, ‘zero hours’, ‘as required’ or something similar

they had to agree with the business’s (a specific business) terms and conditions to get work - either verbally or in writing

they are under the supervision or control of a manager or director

they can’t send someone else to do their work

the business (a specific business) deducts tax and National Insurance contributions from their wages

the business (a specific business) provides materials, tools or equipment they need to do the work (their work)

Employee

An employee is someone who works under an employment contract.

A person may be an employee in employment law but have a different status for tax purposes. Employers must work out each worker’s status in both employment law and tax law.

Employment rights

All employees are workers, but an employee has extra employment rights and responsibilities that don’t apply to workers who aren’t employees.

These rights include all of the rights workers have and:

Statutory Sick Pay

statutory maternity, paternity, adoption and shared parental leave and pay (workers only get pay, not leave)

minimum notice periods if their (workers) employment will be ending, for example if an employer is dismissing them (workers)

protection against unfair dismissal

the right to request flexible working

time off for emergencies

Statutory Redundancy Pay

Some of these rights require a minimum length of continuous employment before an employee qualifies for them (These rights). An employment contract may state how long this qualification period is.

Working out employment status for an employee

Someone who works for a business is probably an employee if most of the following are true:

they (Someone who works for a business)’re required to work regularly unless they (Someone who works for a business)’re on leave, for example holiday, sick leave or maternity leave

they (Someone who works for a business)’re required to do a minimum number of hours and expect to be paid for time worked

a manager or supervisor is responsible for their (Someone who works for a business) workload, saying when a piece of work should be finished and how it should be done

they (Someone who works for a business) can’t send someone else to do their (Someone who works for a business) work

they (Someone who works for a business) get paid holiday

they (Someone who works for a business)’re entitled to contractual or Statutory Sick Pay, and maternity or paternity pay

they (Someone who works for a business) can join the business’s (a business) pension scheme

the business’s (a business) disciplinary and grievance procedures apply to them (Someone who works for a business)

they (Someone who works for a business) work at the business’s (a business) premises or at an address specified by the business (a business)

their (Someone who works for a business) contract sets out redundancy procedures

the business (a business) provides the materials, tools and equipment for their (Someone who works for a business) work

they (Someone who works for a business) only work for the business (a business) or if they (Someone who works for a business) do have another job, it’s completely different from their (Someone who works for a business) work for the business (a business)

their (Someone who works for a business) contract, statement of terms and conditions or offer letter (which can be described as an ‘employment contract’) uses terms like ‘employer’ and ‘employee’

If most of these (terms like ‘employer’ and ‘employee’) don’t apply, you should work out if the person (Someone who works for a business) is self-employed.

Individuals and their employers may have to pay unpaid tax and penalties, or lose entitlement to benefits, if their employment status is wrong.

Employee shareholders

An employee shareholder is someone who works under an employment contract and owns at least £2,000 worth of shares in the employer’s company or parent company.

Employment rights

Employee shareholders have most of the same employment rights as workers and employees.

They also have the right to collective redundancy consultation and transfer of undertakings (TUPE) - this protects the employee’s terms and conditions when the business is transferred to a new owner.

Employee shareholders don’t have these rights:

protection against unfair dismissal - apart from dismissal on grounds of discrimination and in relation to health and safety

statutory redundancy pay

the right to request flexible working - except in the 2 weeks after returning from parental leave

certain statutory rights to request time off for training

Employee shareholders must give 16 weeks notice if they want to come back early from maternity leave, additional paternity leave and adoption leave.

Employers can choose more generous employment rights than the statutory ones.

Tax relief and obligations

Employee shareholders can get tax relief on the first £2,000 of shares they get before 1 December 2016.

Employee shareholders must pay tax on buying and selling shares.

HM Revenue and Customs (HMRC) has further guidance on tax relief for employee shareholders.

Applying for employment shareholder jobs

Anyone can apply for an employee shareholder job.

People claiming Jobseeker’s Allowance don’t have to apply for an employee shareholder job that Jobcentre Plus have told them about.

Existing employees don’t have to accept a change to an employment contract to become an employee shareholder if they don’t want to.

Offering employment shareholder status

Employers must following certain rules when offering employment shareholder status to their employees.

Self-employed and contractor

A person is self-employed if they run their business for themselves and take responsibility for its (the business) success or failure.

Self-employed workers aren’t paid through PAYE, and they don’t have the employment rights and responsibilities of employees.

Someone can be both employed and self-employed at the same time, for example if they work for an employer during the day and run their own business in the evenings.

Employment rights

Employment law doesn’t cover self-employed people in most cases because they are their own boss.

However, if a person is self-employed:

they (A person) still have protection for their (A person) health and safety and, in some cases, protection against discrimination

their (Someone) rights and responsibilities are set out by the terms of the contract they (Someone) have with their (Someone) client

Working out if someone is self-employed

HM Revenue and Customs (HMRC) may regard someone as self-employed for tax purposes even if they have a different status in employment law.

Employers should check if a worker is self-employed in:

tax law - whether they’re exempt from PAYE

employment law - whether they have an employee’s rights

Checking if they (Individuals and their employers)’re exempt from PAYE

Someone is probably self-employed and shouldn’t be paid through PAYE if most of the following are true:

they’re in business for themselves, are responsible for the success or failure of their business and can make a loss or a profit

they can decide what work they do and when, where or how to do it

they can hire someone else to do the work

they’re responsible for fixing any unsatisfactory work in their own time

their employer agrees a fixed price for their work - it doesn’t depend on how long the job takes to finish

they use their own money to buy business assets, cover running costs, and provide tools and equipment for their work

they can work for more than one client

You can check someone’s employment status:

online

by phone

There are special rules for businesses supplying workers, for example an employment agency.

Checking their employment rights

Someone is probably self-employed and doesn’t have the rights of an employee if they’re exempt from PAYE and most of the following are also true:

they put in bids or give quotes to get work

they’re not under direct supervision when working

they submit invoices for the work they’ve done

they’re responsible for paying their own National Insurance and tax

they don’t get holiday or sick pay when they’re not working

they operate under a contract (sometimes known as a ‘contract for services’ or ‘consultancy agreement’) that uses terms like ‘self-employed’, ‘consultant’ or an ‘independent contractor’

Contractors

A contractor can be:

self-employed

a worker or an employee if they (A contractor) work for a client and are employed by an agency

There’s a special scheme for self-employed contractors and sub-contractors working in the construction industry called the Construction Industry Scheme (CIS).

If someone becomes self-employed

A worker must tell HMRC if they become self-employed.

Director

Company directors run limited companies on behalf of shareholders.

Directors have different rights and responsibilities from employees, and are classed as office holders for tax and National Insurance contribution purposes.

If a person does other work that’s not related to being a director, they may have an employment contract and get employment rights.

Office holder

A person who’s been appointed to a position by a company or organisation but doesn’t have a contract or receive regular payment may be an office holder. This includes:

statutory appointments, such as registered company directors or secretaries, board members of statutory bodies, or crown appointments

appointments under the internal constitution of an organisation, such as club treasurers or trade union secretaries

appointments under a trust deed, such as trustees

ecclesiastical appointment, such as members of the clergy

Office holders are neither employees nor workers. However, it’s possible for someone to be an office holder and an employee if they have an employment contract with the same company or organisation that meets the criteria for employees.

Working out employment status for an office holder

Someone is likely to be an office holder if most of these statements apply to them:

there is no contract or service agreement relating to their (Someone) appointment

their (Someone) duties are minimal, and are only those required under the relevant statute, constitution or trust deed

they (Someone) don’t get a salary or any other form of regular payment for their (Someone) services

the only payment they (Someone) get is a voluntary payment (honorarium), regardless of the work they (Someone) do - tax and National Insurance are deducted by the appointing body

they (Someone)’re effectively working as an independent office, and are not under the close supervision or control of the appointing body

Legal decisions on employment status

A court or employment tribunal (known as an industrial tribunal in Northern Ireland) can make a final decision on employment status for employment rights purposes. They’ll look at how the employment relationship between the person and the business works in practice.

HM Revenue and Customs (HMRC) may separately argue that someone is self-employed for tax purposes. This may be confirmed by the tax tribunal and the courts.

An employment tribunal or court may still make a decision that someone is a worker or employee for employment rights purposes.


Maximum weekly working hours

Overview

You can’t work more than 48 hours a week on average - normally averaged over 17 weeks. This law is sometimes called the ‘working time directive’ or ‘working time regulations’.

You can choose to work more by opting out of the 48-hour week (17 weeks).

If you’re under 18, you can’t work more than 8 hours a day or 40 hours a week.

Exceptions

You may have to work more than 48 hours a week on average if you work in a job:

where 24-hour staffing is required

in the armed forces, emergency services or police

in security and surveillance

as a domestic servant in a private household

as a seafarer, sea-fisherman or worker on vessels on inland waterways

where working time is not measured and you’re in control, eg you’re a managing executive with control over your decisions

Contact the Acas helpline or use the Acas Helpline Online to get further advice on working hours.

Calculating your working hours

Average working hours (your working hours) are calculated over a ‘reference’ period, normally 17 weeks.

This means you can work more than 48 hours one week, as long as the average over 17 weeks is less than 48 hours a week.

Your working hours can’t be averaged out if you’re under 18. You can’t work more than 40 hours in any one week.

Exceptions

Some jobs have different reference periods, eg:

trainee doctors have a 26-week reference period

the offshore oil and gas sector has a 52-week reference period

What counts as work

A working week includes:

job-related training

time spent travelling if you travel as part of your job, eg sales rep

working lunches, eg business lunches

time spent working abroad

paid overtime

unpaid overtime you’re asked to do

time spent on call at the workplace

any time that is treated as ‘working time’ under a contract

travel between home and work at the start and end of the working day (if you don’t have a fixed place of work)

What doesn’t count as work

A working week doesn’t include:

time you spend on call away from the workplace

breaks when no work is done, eg lunch breaks

travelling outside of normal working hours

unpaid overtime you’ve volunteered for, eg staying late to finish something off

paid or unpaid holiday

travel to and from work (if you have a fixed place of work)

You have more than one job

Your combined working hours shouldn’t be more than 48 hours a week on average.

If you work more than 48 hours on average, you can either:

sign an opt-out agreement

reduce your hours to meet the 48-hour limit

Opting out of the 48 hour week

You can choose to work more than 48 hours a week on average if you’re over 18. This is called ‘opting out’.

Your employer can ask you to opt out, but you can’t be sacked or treated unfairly for refusing to do so.

You can opt out for a certain period or indefinitely. It must be voluntary and in writing.

Workers who can’t opt out

You can’t opt-out of the 48 hour week if you’re:

airline staff

a worker on ships or boats

a worker in the road transport industry, eg delivery drivers (except for drivers of vehicles under 3.5 tonnes using GB Domestic drivers’ hours rules)

other staff who travel in and operate vehicles covered by EU rules on drivers’ hours, eg bus conductors

a security guard on a vehicle carrying high-value goods

Cancelling an opt-out agreement

You can cancel your opt-out agreement (an opt-out agreement) whenever you want - even if it (an opt-out agreement)’s part of your  employment contract.

You must give your employer at least 7 days’ notice. You may have to give more notice (up to 3 months) if you have a written opt-out agreement.

Your employer can’t force you to cancel your opt-out agreement (an opt-out agreement).


Dismissing staff

Overview

Dismissal is when you end an employee’s contract. When dismissing staff, you must do it fairly.

There are different types of dismissal:

fair dismissal

unfair dismissal

constructive dismissal

wrongful dismissal

If you’ve had to dismiss staff because of coronavirus (COVID-19), you might be able to re-employ them and pay their wages through the Coronavirus Job Retention Scheme.

Fair and unfair dismissal

A dismissal is fair or unfair depending on:

your reason for it (A dismissal)

how you act during the dismissal process

Constructive dismissal

This (Constructive dismissal) is when an employee resigns because you’ve breached their employment contract. This could be a single serious event or a series of less serious events.

An employee could claim constructive dismissal if you:

cut their (An employee) wages without agreement

unlawfully demote them (An employee)

allow them (An employee) to be harassed, bullied or discriminated against

unfairly increase their (An employee) workload

change the location of their (An employee) workplace at short notice

make them (An employee) work in dangerous conditions

A constructive dismissal is not necessarily unfair - but it would be difficult for you to show that a breach of contract was fair.

A constructive dismissal might lead to a claim for wrongful dismissal.

Wrongful dismissal

This (Constructive dismissal) is where you break the terms of an employee’s contract in the dismissal process, for example dismissing someone without giving them proper notice.

Wrongful dismissal is not the same as unfair dismissal.

If an employee thinks you’ve dismissed them unfairly, constructively or wrongfully, they might take you to an employment tribunal.

Fair dismissals

You must have a valid reason for dismissing an employee. Valid reasons include:

their (an employee) capability or conduct

redundancy

something that prevents them (an employee) from legally being able to do their (an employee) job, for example a driver losing their driving licence

There could be other fair reasons too - these are sometimes called ‘other substantial reasons’.

Acting reasonably

Even if you have a fair reason, the dismissal is only fair if you also act reasonably during the dismissal and disciplinary process.

There’s no legal definition of ‘reasonableness’, but if you’re taken to an employment or industrial tribunal they would consider whether you:

genuinely believed that the reason was fair

carried out proper investigations where appropriate

followed the relevant procedures

told the employee why they were being considered for dismissal and listened to their views (in Northern Ireland, the employer must do this in writing)

allowed the employee to be accompanied at disciplinary/dismissal hearings

gave the employee the chance to appeal

Reasonableness might also depend on whether the employee could be expected to understand the consequences of their behaviour.

Dismissal and disciplinary procedures

You must set out your dismissal and disciplinary rules and procedures in writing - if you do not, a tribunal can order you to pay an employee compensation.

Summary dismissal

This (Summary dismissal) is when you dismiss someone instantly without notice or pay in lieu of notice, usually because of gross misconduct (for example theft, fraud, violence).

Tribunals may rule a summary dismissal as ‘procedurally unfair’ - you can only suspend someone without pay if their contract says you can do this. If it does not, you should suspend the employee on full pay and investigate the circumstances.

If you feel summary dismissal’s your only choice, you must still follow a fair procedure as you would do for any other disciplinary matter.

Unfair dismissals

Even if you think you’ve dismissed someone fairly, they could still claim unfair dismissal against you if they think that:

the reason you gave for the dismissal was not the real one

the reason was unfair

you acted unreasonably, for example by failing to give them (someone) plenty of warning about their (someone) dismissal

Automatically unfair reasons for dismissal

Even if you’ve acted reasonably, some reasons for dismissal are classed automatically unfair. These are to do with the following areas:

pregnancy, including all reasons relating to maternity

family, including parental leave, paternity leave (birth and adoption), adoption leave or time off for dependants

acting as an employee representative

acting as a trade union representative

acting as an occupational pension scheme trustee

joining or not joining a trade union

being a part-time or fixed-term employee

pay and working hours, including the Working Time Regulations, annual leave and the National Minimum Wage

whistleblowing

Compulsory retirement on the grounds of age is unlawful unfair dismissal unless you can objectively justify it - but you could be challenged at a tribunal.

Industrial action

It’s automatically unfair to dismiss someone for taking part in official (‘lawful’) industrial action:

in the 12-week period from the day the industrial action starts

if the action (the industrial action) lasts longer than 12 weeks and you have not taken reasonable steps to resolve the dispute

Only an employment or industrial tribunal can decide whether or not you’ve taken reasonable steps to resolve a dispute.

If you ‘lock out’ employees taking industrial action, the days of the lock-out are not included in the calculation of the 12-week protected period.

A lock-out is where you prevent employees from getting to their workplace, for example by locking the doors.

Disability

If a disabled employee cannot do their job because there are no reasonable adjustments that can be made, it may be fair for you to dismiss them.

Political beliefs and groups

It is not automatically unfair to dismiss someone because of their political beliefs or political groups they belong to, but a tribunal might find this unfair.

There’s no longer a qualifying period for someone going to an employment tribunal if they’ve been dismissed because of political opinions or affiliation. This applies to anyone dismissed from 25 June 2013.

Penalties for unfair dismissals

If a tribunal finds that an employee has been unfairly dismissed, you might be ordered to:

reinstate them (an employee) (give them (an employee) their (an employee) job back)

re-engage them (an employee) (re-employ them (an employee) in a different job)

You might also have to pay compensation, which depends on the employee’s (an employee):

age

gross weekly pay

length of service

You might have to pay extra compensation if you do not follow a tribunal’s order to reinstate someone.

There’s a limit on the amount a tribunal can award for unfair dismissal, apart from in cases relating to:

health and safety (for example where you unfairly dismiss someone for taking action on health and safety grounds)

whistleblowing

Eligibility to claim unfair dismissal

Employees can only claim unfair dismissal if they’ve worked for a qualifying period - unless they’re claiming for an automatically unfair reason.

Date employment started | When the employee can claim

Before 6 April 2012 | After first year of employment

After 6 April 2012 | After 2 years of employment

Who cannot claim unfair dismissal

The right to complain to a tribunal about unfair dismissal is not available to:

self-employed people

independent contractors

members of the armed forces

employees who have reached a settlement with their employer through Acas (Advisory, Conciliation and Arbitration Service) or the Labour Relations Agency (LRA) in Northern Ireland

employees who have reached a settlement with their employer through a ‘settlement agreement’ or ‘compromise agreement’ after taking legal advice

employees employed under an illegal contract, for example a barman under the age of 18

employees covered by a dismissal procedure agreement that’s been legally exempted from the unfair dismissal rules

employees taking part in unofficial industrial action (unless the dismissal is for an automatically unfair reason)

police officers (unless the dismissal relates to health and safety or whistleblowing)

those working on a fishing vessel and paid by a share in the profits or gross earnings of the vessel

Dismissals for conduct or performance reasons

You can dismiss an employee if:

they (an employee)’re incapable of doing their (an employee) job to the required standard

they (an employee)’re capable, but unwilling to do their (an employee) job properly

they (an employee)’ve committed some form of misconduct

If you want to dismiss someone, there’s no specific process you must go through by law - as long as you do it fairly.

If a capability issue is linked to someone’s health, you should try as many ways as possible to help them do their job before dismissing them.

Disciplinary procedures

You should include examples of what you consider to be misconduct in your disciplinary rules.

Different disciplinary procedures are appropriate for different circumstances.

Employees have the right to be accompanied to all disciplinary meetings and to appeal to a manager. Keep notes of all meetings and give copies to the employee.

Misconduct

Misconduct can include things like persistent lateness or unauthorised absence from work.

To make sure the dismissal (dismiss) is fair when misconduct is not ‘serious’ or ‘gross’:

Arrange a meeting with the employee, telling them the reason for it (dismiss). At the meeting, give them a chance to explain and issue a first written warning if you’re not satisfied with their reasons. In the warning, tell them how you expect them to improve and over what period - warn them that if they do not improve enough, you’ll give them a final written warning.

Hold a second meeting if their (the employee) performance or behaviour has not improved enough by the deadline - give them (the employee) a chance to explain and issue a final written warning if you’re not satisfied with their (the employee) reasons. Revise the action plan with timescales for improvement and warn them (the employee) that you’ll consider dismissal if there’s no improvement.

Hold a third meeting if their (the employee) performance or behaviour is still not up to standard by these new deadlines. Warn them (the employee) that dismissal is now possible. After the meeting - or appeal if there is one - decide whether to give the employee a further chance to improve, or dismiss them (the employee). You must tell the employee of your final decision, whatever it is.

Serious misconduct

You can issue a single ‘first and final’ written warning if the misconduct or underperformance is serious enough. Explain that not improving could lead to dismissal. ‘Serious enough’ includes if it’s likely to or has caused serious harm to the organisation itself.

Gross misconduct

Gross misconduct can include things like theft, physical violence, gross negligence or serious insubordination.

With gross misconduct, you can dismiss the employee immediately as long as you follow a fair procedure. You should investigate the incident and give the employee a chance to respond before deciding to dismiss them.

One-off incidents

An informal discussion may be enough to resolve the issue if the misconduct or underperformance was a one-off and the employee has a good disciplinary record.

Dismissals due to illness

Sometimes an employee may have to stop working because of long-term ill health. They may resign, or you may have to consider dismissing them.

Considering dismissing an employee

Dismissal is a last resort and you should consider as many ways as possible to help the employee back to work, including:

getting a medical report from their (the employee) GP with the employee’s (the employee) permission - they (the employee) have the right to see the report before you do

arranging an occupational health assessment

work out whether or not they (the employee)’re disabled and make any reasonable adjustments to help them (the employee) do their (the employee) job

If the employee cannot do their (the employee) job because there are no reasonable adjustments that can be made, it may be fair for you to dismiss them (the employee), even if they (the employee)’re disabled.

How to dismiss someone

During the dismissal procedure, make sure you act fairly and reasonably. You must treat the employee with sensitivity.

Your procedure should follow the advice set out in the Acas (Advisory, Conciliation and Arbitration Service) code of practice, or the Labour Relations Agency (LRA) code of practice for Northern Ireland.

If you do not follow the code and are taken to an employment or industrial tribunal, you may have to pay compensation.


Taking disciplinary action against an employee

Overview

You should have written disciplinary rules and procedures to deal with employee performance and conduct and you must tell your staff about them.

Your rules must say what is acceptable and unacceptable behaviour in the workplace and what action you will take if the rules are broken.

The rules (Your rules) should follow the Acas code of practice on disciplinary and grievance procedures.

Not following the code (the Acas code of practice on disciplinary and grievance procedures) is not illegal. However, if someone wins an employment tribunal against you and you did not follow the code (the Acas code of practice on disciplinary and grievance procedures), then their award could be up to 25% more.

Acas guide to discipline and grievances

The Acas guide to discipline and grievances at work (Acas guide to discipline and grievances) gives more information for employers about taking disciplinary action.

Acas Helpline

The Acas Helpline has further advice on disciplinary issues.

Practical training courses

Acas also runs practical training courses on workplace discipline.

Writing disciplinary proceedings

Your disciplinary procedures should follow the Acas code of practice (the Acas code of practice on disciplinary and grievance procedures).

The exact rules will depend on your organisation, but could cover things like:

acceptable and unacceptable behaviour

absence and timekeeping

health and safety

use of phones and the internet

You cannot normally discipline or dismiss an employee for whistleblowing.

Gross misconduct

Your disciplinary rules should give examples of what will be treated as gross misconduct. This is misconduct judged so serious that it’s likely to lead to dismissal without notice, for example fraud, theft and physical violence.

Telling employees about disciplinary rules

Your disciplinary rules (disciplinary rules) must be in your statement of employment or clearly written elsewhere, such as in a staff handbook.

The rules (disciplinary rules) should clearly say when someone might face disciplinary action and what that action could be.

You must also give the name of someone they (employees) should appeal to if they (employees)’re unhappy about a disciplinary decision.

If you do not provide this information and an employee then wins an employment tribunal claim against you, they could be awarded 2 to 4 weeks’ pay.

Disciplinary procedures and contracts

If you make your disciplinary procedures part of an employment contract then the employee could make a breach of contract claim against you if you do not follow your procedures.

Example letters and forms

Acas has a number of sample letters and forms for disciplinary proceedings on its (Acas) website.

Disciplinary investigations and hearings

The law does not say exactly how you should investigate disciplinary issues or hold disciplinary meetings.

However, the Acas guide to discipline and grievances at work has lots of practical advice about running disciplinary proceedings professionally and fairly.

The suggested disciplinary process

The Acas guidance suggests that your disciplinary process should follow the following format:

A letter telling your employee the issue and inviting them to a disciplinary hearing.

A meeting with your employee to discuss the issue - they (someone) should have the right to be accompanied.

A letter to your employee saying what action you are going to take. This should be sent as soon as practically possible.

Your employee should than have a chance to appeal your decision.

Disciplinary decisions

Disciplinary decisions could be anything that could resolve the problem.

This (anything that could resolve the problem) could include:

no action

written warning

final warning

demotion

dismissal

mediation with a co-worker

Appeals

An employee has the right to appeal against a decision made after a disciplinary hearing.

You should tell them (An employee) about this when you give them (An employee) written notice of your decision, and should give them (An employee) a deadline to tell you they (An employee) want to appeal.

Your employee’s statement of terms and conditions of employment must legally include the person they can apply to if they want to appeal a disciplinary decision. It must also explain how to do this.

If the employee (Your employee’s) does decide to appeal, you should try to hold the appeal hearing as soon as possible.

You should follow the Acas code of practice on disciplinary and grievance procedures when dealing with appeals. Otherwise, if someone wins an employment tribunal against you their award could be higher.


Find payroll software

Overview

If you decide to run payroll yourself, you need payroll software to report to HM Revenue and Customs (HMRC). The software will help you with tasks like:

recording your employees’ details

working out your employees’ pay and deductions

reporting payroll information to HMRC (HM Revenue and Customs (HMRC))

working out how much you need to pay HMRC (HM Revenue and Customs (HMRC))

calculating statutory pay, for example maternity or sick pay

HMRC-recognised software

HMRC (HM Revenue and Customs (HMRC)) tests payroll software to check it can report PAYE information online and in real time (RTI).

You can choose from free payroll software (if you have fewer than 10 employees) and paid-for software that has been tested and recognised by HMRC (HM Revenue and Customs (HMRC)).

You should consider which features you need. For example, some software will not let you:

produce payslips

record pension deductions

make pension payments

pay different people over different periods (for example both weekly and monthly)

send an Employer Payment Summary (EPS) report or Earlier Year Update (EYU) to HMRC (HM Revenue and Customs (HMRC))

HMRC (HM Revenue and Customs (HMRC)) cannot recommend one software product or service over another and is not responsible for any problems you have with software that you’ve bought.

Free software

HM Revenue and Customs (HMRC) has tested and recognised this free payroll software for businesses with fewer than 10 employees.

You should consider which features you need and make sure the software you choose has those features.

Supplier | Product(s)

1 2 Cloud Payroll | Free Cloud Payroll, Free Cloud Bureau Payroll

12Pay | Express

Accentra Technologies | Primo Payroll with Auto Enrolment (up to 10 employees)

Capium | Capium Payroll (up to 3 employees)

EnrolPay | Small Payroll

Hartigan Software Design | RTI Lite

HMRC (HM Revenue and Customs (HMRC)) | Basic PAYE Tools

IRIS Software | IRIS Payroll Basics

Kashflow | Kashflow Payroll

Shape Payroll | Shape Payroll (up to 3 employees)

Stansoft | Stansoft Linux

Paid-for software

The following suppliers produce payroll software that has been tested and recognised by HM Revenue and Customs (HMRC).

Supplier | Product(s) |

1 2 Cloud Payroll | Cloud Payroll with Mobile App |

12efile | RTI E-FILING Specialist, Professional P11D |

12Pay | 12Pay Payroll - Premium, Bureau, Enterprise |

Able Internet Payroll Ltd | Payroll Bureau, Payroll CIS Professional, Payroll Elite, Payroll Employees, Payroll IBM DB, Payroll Multi-Site, Payroll star DB, Payroll CIS Professional |

Accentra Technologies | Accentra Payroll (Desktop), Primo Payroll (Cloud), Solus Online Payroll |

Access Group | Access Payroll |

Accu-Man | Accu-Man Payroll, Accu-Man Daily Harvest Casuals |

Advanced | OpenPeople |

Advo Group | Advo Payroll |

Ajaccts Software | Ajaccts |

Algorithms Software | Xpedeon |

Allocate Software | 247 Time |

Altus Ltd | Altus Pension Reporting Gateway (APG) |

Andica | Andica Payroll, Andica P11D |

Automatic Data Processing | ADP freedom, ADP iHCM, ADP iHCM2 |

AW-Apps Ltd | AW-Apps Payroll |

Beauchamp Computer Services | Tripay |

BDO | P11D Enterprise |

Brain Payroll Ltd | Brain Payroll |

BrightPay | BrightPay |

Capita Employee Benefits | HartLink, PensionsOfficeII |

Capium | Capium P11D, Capium Payroll |

Cascade Human Resources | Iris Cascade Payroll, Iris Cascade Payroll web |

Catalyst Computer Systems Ltd | Platinum Software |

Ceridian Europe | Dayforce |

CGI HR Solutions | ePayfact |

Cintra HR and Payroll Services | Cintra IQ |

CIPHR | CIPHR Payroll |

Civica | Civica HR & Payroll |

Clear Books | Clear Books Payroll |

Commander Software Limited | Apollo Payroll |

Commercial Software Limited | CS P11D |

Compact Software Ltd | WinPay |

CoreHR | CoreHR XD |

Corporate Payroll Solutions Ltd | Legislator PayManager |

CPS HR & Payroll Solutions | Legislator HR (Legislator PayManager) |

Criterion | Criterion HCM – Payroll |

Crop-Ware | CropPayer |

Cyberaid | Cyberaid Internet Filing, TeamTrak Adaptiv |

DC Software | P11D Submission Pro |

eFile Ready Ltd | eFileReady |

EnrolPay | EnrolPay Payroll, EnrolPay AutoEnrolment |

Eque2 Ltd | MiraclePay for Dynamics NAV |

Equiniti | Perito |

Equiniti Paymaster | Compendia |

FastTrack Recruitment Software | FastTrack360 |

Fourth | Payroll |

FreeAgent | FreeAgent |

Frontier Software | Chris21 |

Gel Solutions Ltd | Gel All-in-One |

Greentree Software Ltd | Greentree ERP |

Hardhatadmin | Hardhatadmin |

Hartigan Software Design | RTI Lite, RTI Payroll for Pensions, RTI Payroll Standard, RTI Pro |

Hyko | Hyko Payroll |

IAW Resources | Ingenuity |

Infinet Cloud | UK Payroll For NetSuite |

Infor | Infinium |

Intelligo Software Ltd | Megapay |

Integrity Software Systems Ltd | Evolution M RTI |

IRIS | Payrite |

IRIS FMP | Amity, Teamspirit |

IRIS Payroll Professional | IRIS Payroll Professional |

IRIS Software | EARNIE, Farmplan EARNIE, Payroll Business, Bureau Payroll, GP Payroll, Exchequer Payroll, Earnie IQ, Earnie 32, PAYE-Master, PTP Tax Expense, IRIS P11D, IRIS Payroll Basics |

Jaama | Key2 Vehicle Management |

Jane Systems | Jane |

KashFlow | KashFlow Payroll |

KeyPay Ltd | KeyPay |

Keytime | Keytime Payroll, Keytime P11D |

KPMG | P11D Solutions 2020 |

K3 SYSPRO | Equator |

Liberty Accounts | Liberty Accounts Payroll with P11D |

LOKI Systems | Advanced Payroll |

Mamut | Mamut Payroll Start, Payroll Standard, Payroll Professional |

Merit Software | Merit Payroll |

m-hance | Infrastructure 365 |

MHR | iTrent |

Mintra Trainingportal AS | OCS Human Resource |

Mitrefinch Ltd | Mitrefinch Flexipay |

MoorepayHR | Moorepay Payroll |

Moneysoft | Payroll Manager |

My Digital Accounts | My Digital Accounts |

My PAYE Ltd | MyPAYE Online Payroll |

Nivid Biometrics Ltd | Taras Payroll |

Octopaye | Octopaye |

Omniphi Systems Limited | Omni PAYE Online |

Oracle Corporation UK Ltd | Oracle Cloud Fusion HCM |

Orovia Group Limited | EduPay |

Oxford Software | Tempaid 5 |

PAIYROLL | paiyroll |

Pay-Pro Ltd | Paystar |

Payback Payroll Software | Payback Payroll, Payback GP Payroll |

Paycircle Ltd | Paycircle |

PayFit | PayFit |

Payroll Business Solutions | Accord Payroll |

The Payroll Site | The Payroll Site |

Payroo | Payroo Star P11D, Payroo Bureau P11D, Payroo Payroll with CIS, P11D Professional |

Payescape Limited | PayRun.IO |

Pegasus Software | Pegasus Opera 3, Pegasus Opera 3 SQL, Pegasus Opera 3 SQL SE |

Personal Audit Systems Ltd | P11D Organiser |

PrimePRO | PrimePAY |

Promenics Ltd | Promenics HR & Payroll System |

Qtac | Payroll Assistant, Payroll Manager, Payroll Bureau, Payroll Specialist |

QuickBooks (Intuit) | QuickBooks Standard Payroll and QuickBooks Advanced Payroll |

RedSky IT | Summit |

RSM | InPay |

SAA Consultants | REIMS ARTIS, REIMS BARTIC, REIMS RTI Service |

Sage (UK) | Instant Payroll |

Sage (UK) | Sage 50cloud Payroll |

Sage (UK) | Sage 50 P11D, Sage 50 P11D Professional |

Sage (UK) | Sage Business Cloud Payroll |

Sage (UK) | SnowdropKCS |

SAP | SAP Payroll |

Sargent-Disc Ltd | Sargent-Disc Payroll |

SD Worx | SD Worx EIEx |

SDA Logic Limited | Pythagoras Payroll |

Shape Payroll | Shape Payroll, Shape Payroll API |

Sirius APP | SiriusPayroll365 |

Skynet Applied Systems | SkyPay |

Software for People | SfP World Service |

Sopra HR Software | HR Access version 9 |

Specialist Computer Services Ltd | Pyramid |

Staffology Payroll | Staffology Payroll |

Stansoft | Stansoft Linux |

Stirling Solutions | Stirling Payroll |

Sum-It Computer Systems | Total |

TalentPay | TalentPay |

Taxshield | P11D Manager |

Technology One | Technology One Human Resource & Payroll |

Teqhou | MiraclePay for AX2009, Mi-Pay for D365 |

TRG Advantage | Payroll, AutoEnrolment |

Unit4 | ERP |

WCBS | passFinance Payroll |

Workday UK Ltd | Workday Payroll for UK |

XCD | XCD HR & Payroll |

Xero | Xero Payroll, Xero Me mobile app |

Zeel Solutions | Zpayplus |

Zellis | ResourceLink |

If you change software

Some payroll software will not let you continue with the same employee Payroll IDs if you’ve already used them in other software.

If your payroll software does not let you do this, put ‘Yes’ in the ‘Payroll ID changed indicator’ for each employee in your Full Payment Submission (FPS).

Your PAYE bill may be calculated incorrectly, and payroll records duplicated, if you do not.


Make debt deductions from an employee's pay

When you have to deduct from pay

You have to make deductions from your employee’s wages if a court orders you to. This could be to pay off:

unpaid maintenance payments

a county court judgment

There’s a different process if you have to make deductions to pay off a benefit debt or child maintenance.

How it works

You’ll get a document from the court telling you to make deductions from your employee’s pay.

Work out how much you have to deduct each time your employee (your employee’s) is paid.

Start making deductions the next time you pay your employee (your employee’s). Pay them (your employee’s) their (your employee’s) reduced wages on their (your employee’s) normal payday.

Make the payment to the court.

Stop making deductions when the debt has been paid off.

You and your employee can be fined if you do not deduct their (your employee’s) wages, or if you deliberately give false information about their (your employee’s) earnings.

Getting an order

You and your employee will each get an ‘attachment of earnings order’ (AEO) (an order) from the court.

You must start making deductions from your employee’s pay from the next time you pay them, unless it’s within the next 7 days.

Write to the court within 10 days if you get an order for someone you do not employ.

What the order (an order) tells you

The court order (an order) will tell you:

how much your employee owes

if it (an order)’s a ‘priority order’ - if it (an order) does not say what it (an order) is, it (an order)’s a ‘non-priority order’

how much you have to take from their (your employee’s) wages - called the ‘normal deduction rate’ (NDR)

the minimum amount they (your employee’s) still have to take home - called the ‘protected earnings rate’ (PER)

how often the payments have to be made (weekly or monthly)

You can be fined if you do not start making the deductions.

Change how often the deductions are made

If a county court made the order (an order), you can ask them to change it (an order), for example from weekly to monthly if that’s how you pay your employee.

If a magistrate’s court made the order, your employee has to ask the court to change it.

Deductions and minimum take-home pay

You cannot make the normal deduction if it would take the employee below the protected earnings rate.

Protected earnings rate (the protected earnings rate) is too high

If the protected earnings rate is so high that you’ll never be able to make deductions, write to both:

the court who issued the order

Include the:

court case number

attachment of earnings order number

name of the employee

Priority and non-priority orders

There are 2 types of orders - priority orders and non-priority orders. The way you calculate deductions for them is different.

Type of order | What it (an order)’s used for | If you cannot make the full deduction

Priority | Maintenance or fines | Carry the unpaid difference over to the next payday

Non-priority | Civil debts | Do not carry the unpaid difference over to the next payday

If your employee has more than one order

Deduct any priority orders first, in the order the employee (your employee) got them. Then deduct the non-priority orders in the order the employee (your employee) got them.

You can apply to the court to combine 2 or more non-priority orders into a single order. This is called a ‘consolidated attachment of earnings order’.

Deductions for a priority order

Priority orders are used for unpaid maintenance or fines.

Calculate your employee’s earnings.

Take off the normal deduction rate from their (your employee’s) earnings.

Take off an extra £1 towards your administrative costs (if you want to).

Pay your employee the remainder of their earnings. You must pay them at least their protected earnings rate (this is given in the order). If you cannot deduct the full amount, carry the difference over and deduct it on the next payday.

Send the deduction to the court.

You can still deduct the £1 if it takes your employee’s income below their (your employee) protected earnings rate - but not if it takes their (your employee) income below the National Minimum Wage.

Making a full deduction

Deduct the full amount from your employee’s earnings if it (a full deduction) does not take them below their (your employee) protected earnings rates (their (your employee) protected earnings rate).

When you cannot make a full deduction

If the full deduction (a full deduction) would take the employee below their protected earnings rate, carry the difference over to their next payday.

When you cannot make any deduction

There’s a different process if you cannot make any deduction because the employee’s earnings are below their protected earnings rate.

You have to tell the Centralised Attachment of Earning Payments (CAPS) office you could not make a deduction. Send an email to caps@justice.gov.uk with the:

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Paying your employee for a different pay period

Recalculate the protected earnings rate and normal deduction rate if you pay your employee (the employee’s) for a different period than usual.

Holiday pay in advance

Use the same process if you’re paying your employee holiday pay in advance.

You’ll need to work out the different rates for:

the month when you give pay in advance

the following month when you pay them (the employee) less than normal

Deductions for a non-priority order

Non-priority orders are used for debts from a county court judgment (CCJ).

Calculate your employee’s earnings.

Take off the normal deduction rate from their (the employee) earnings (your employee’s earnings).

Pay your employee the remainder of their (the employee’s) earnings (your employee’s earnings). You must pay them (the employee’s) at least their (the employee’s) protected earnings rate.

Send the deduction to the court.

You can still deduct the £1 (an extra £1) if it (an extra £1) takes your employee’s income below their protected earnings rate - but not if it (an extra £1) takes their income below the National Minimum Wage.

Making a full deduction

Deduct the full amount from your employee’s earnings if it (an extra £1) does not take them below their protected earnings rates (their protected earnings rate).

When you cannot make a full deduction

Do not carry any unpaid difference over to the next payday if the full deduction (a full deduction) would take the employee (the employee’s) below their (the employee’s) protected earnings rate.

When you cannot make any deduction

Do not carry the deduction (any deduction) over to the next payday if the employee’s (your employee’s) earnings (your employee’s earnings) are below their (your employee’s) protected earnings rate.

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Recalculate the protected earnings rate and normal deduction rate if you pay your employee for a different period than usual.

Holiday pay in advance

the month when you give pay in advance

the following month when you’d pay them (your employee) less than normal

What counts as earnings

You can only make a deduction from the following earnings:

wages, fees, bonuses, commissions, overtime pay or any payments on top of wages

private or occupational pensions and compensation payments

Statutory Sick Pay

contractual sick pay

contractual maternity pay

contractual paternity pay

contractual adoption pay

contractual redundancy pay

Statutory pay is money that your employees are entitled to by law. Contractual pay is what you agree with your employees in addition to statutory pay.

What does not count as earnings

You cannot make a deduction from any of the following:

amounts paid by a department of the government of Northern Ireland or any country outside the UK

any social security pension, allowance or benefit

tax credits

any pension or allowance paid for disability

guaranteed minimum pension within the Social Security Pensions Act 1975

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Statutory Redundancy Pay

Making payments

The order that you get for the employee will tell you whether you have to pay:

the magistrates’ court

the Centralised Attachment of Earnings Payments (CAPS) office

Tell your employee each time

You must tell your employee in writing about each deduction. Do this when you give them their payslip.

Paying the magistrates’ court

Send a cheque made payable to ‘HM Courts & Tribunals Service’.

You can pay with a single cheque if you’re paying 2 or more orders issued by the same court.

Some courts let you pay by Bacs transfer. Contact the court for their account details if you want to pay this way.

When you send the payment, you must include a note of:

the employer name

the employee’s name

the case number from the order

how much money you’re sending

Paying the CAPS office

You can only pay by:

cheque

Bacs transfer

You cannot pay by standing order or Direct Debit.

Pay CAPS by cheque

Send a cheque made payable to ‘HM Courts & Tribunals Service’ to CAPS.

Pay CAPS by Bacs

You must register before you can pay by Bacs. Download and fill in the registration form and email it to ntonbacs@justice.gov.uk.

To make a Bacs payment, send:

a bank payment request form to your bank

the Bacs payment schedule form to ntonbacs@justice.gov.uk

The payment will be sent back if you do not fill in the schedule correctly. You can be fined if you do not send the schedule.

Contact CAPS about a payment

You need to give these details when you contact CAPS about a payment:

case number

your name (as stated on your bank statement)

your bank account number

your sort code

amount of payment

Change of circumstances

Write to the Centralised Attachment of Earning Payments (CAPS) office (CAPS) within 10 days if the employee stops working for you.

Include the:

court case number

attachment of earnings order number

name of the employee

date they (the employee) stopped working for you

name of their (the employee) new employer (if you know it)

The court changes the order (earnings order)

The County Court Money Claims Centre (CAPS) will tell you in writing if the normal deduction rate or protected earnings rate changes. They (CAPS) can change it (earnings order) for 4 weeks.

When the 4 weeks (4 weeks) is over, you have to go back to the original rates in the order (earnings order).

The court cancels the order (earnings order)

The County Court Money Claims Centre (CAPS) will tell you in writing if the order (earnings order) has been ‘discharged’ (cancelled).

You can still make the deduction if you’re due to pay your employee within the next 7 days. Your employee will get a refund from CAPS.

You must stop making deductions if you’re due to pay your employee 7 days after you got the cancellation notice.


PAYE and payroll for employers

Introduction to PAYE

As an employer, you normally have to operate PAYE as part of your payroll. PAYE is HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment.

You do not need to register for PAYE if none of your employees are paid £120 or more a week, get expenses and benefits, have another job or get a pension. However, you must keep payroll records.

Payments and deductions

When paying your employees through payroll you also need to make deductions for PAYE.

Payments to your employees

Payments to your employees include their salary or wages, as well as things like any tips or bonuses, or statutory sick or maternity pay.

Deductions from their (your employees) pay

From these payments, you’ll need to deduct tax and National Insurance for most employees. Other deductions you may need to make include student loan repayments or pension contributions.

Reporting to and paying HMRC (HM Revenue and Customs’)

Reporting pay and deductions

If you run payroll yourself, you’ll need to report your employees’ payments and deductions to HMRC (HM Revenue and Customs’) on or before each payday.

Your payroll software will work out how much tax and National Insurance you owe, including an employer’s National Insurance contribution on each employee’s earnings above £170 a week.

You’ll need to send another report to claim any reduction on what you owe HMRC (HM Revenue and Customs’), for example for statutory pay.

Paying HMRC (HM Revenue and Customs’)

You’ll be able to view what you owe HMRC (HM Revenue and Customs’), based on your reports. You then have to pay HMRC (HM Revenue and Customs’), usually every month.

If you’re a small employer that expects to pay less than £1,500 a month, you can arrange to pay quarterly - contact HMRC’s (HM Revenue and Customs’) payment enquiry helpline.

Other things to report

As part of your regular reports, you should tell HMRC (HM Revenue and Customs’) when a new employee joins and if an employee’s circumstances change, for example they reach State Pension age or become a director.

You have to run annual reports at the end of the tax year - including telling HMRC (HM Revenue and Customs’) about any expenses or benefits.

Choose how to run payroll

If you have to operate PAYE, you can choose how to run your payroll (payroll).

Choose how to run payroll

You can operate PAYE by either:

paying a payroll provider to do it (payroll) for you

doing it (payroll) yourself using payroll software

Paying a payroll provider

If you decide to pay a payroll provider (for example, a bureau or accountant) to run your payroll (payroll), you’ll need to consider how much support you’ll need.

You’re responsible for collecting and keeping records of your employee’s details. Your payroll provider will need these to run payroll for you.

Some payroll providers can offer you more support if you need it, for example keeping employee records, providing payslips and making payments to HM Revenue and Customs (HMRC) (HM Revenue and Customs’).

As an employer, you’re legally responsible for completing all PAYE tasks - even if you pay someone else to do them.

Running payroll yourself

You need to complete certain tasks to set up payroll and pay your employees for the first time. This includes registering as an employer with HMRC (HM Revenue and Customs’) and telling them (HM Revenue and Customs’) about your employees.

Exemptions to online reporting

You may be exempt from reporting payroll online if:

you’re prevented from using a computer on religious grounds

you’re getting care or support services for yourself or a member of your family

you’re unable to send reports electronically because you’re disabled, elderly or cannot access the internet

HMRC (HM Revenue and Customs’) has guidance if you believe you’re exempt and would prefer to report on paper.

Setting up payroll

If you decide to run payroll yourself, you need to complete certain tasks to pay your employees for the first time. You can choose when and how often to pay your employees.

Register as an employer with HM Revenue and Customs (HMRC) (HM Revenue and Customs’) and get a login for PAYE Online.

Choose payroll software to record employee’s details, calculate pay and deductions, and report to HMRC (HM Revenue and Customs’).

Collect and keep records.

Tell HMRC (HM Revenue and Customs’) about your employees.

Record pay, make deductions and report to HMRC (HM Revenue and Customs’) on or before the first payday.

Pay HMRC (HM Revenue and Customs’) the tax and National Insurance you owe.

You’ll also need to complete certain annual reports and tasks to prepare for the next tax year, which starts on 6 April.

Keeping records

You must collect and keep records of:

what you pay your employees and the deductions you make

reports you make to HM Revenue and Customs (HMRC) (HM Revenue and Customs’)

payments you make to HMRC (HM Revenue and Customs’)

employee leave and sickness absences

tax code notices

taxable expenses or benefits

Payroll Giving Scheme documents, including the agency contract and employee authorisation forms

Your records must show you’ve reported accurately, and you need to keep them for 3 years from the end of the tax year they relate to. HMRC (HM Revenue and Customs’) may check your records to make sure you’re paying the right amount of tax.

There are different rules for keeping records to prove you have paid the correct minimum wage.

If you do not keep full records, HMRC (HM Revenue and Customs’) may estimate what you have to pay and charge you a penalty of up to £3,000.

If your records are lost, stolen or destroyed

Tell HMRC (HM Revenue and Customs’) as soon as possible if you do not have records and cannot replace them. You must also do your best to recreate them - HMRC (HM Revenue and Customs’) may be able to help if you’re not sure how much you paid your employees.

You must tell HMRC (HM Revenue and Customs’) if your final payroll report of the tax year includes figures that are:

estimated - that you want HMRC (HM Revenue and Customs’) to accept as final

provisional - that you’ll update later with actual figures

Data protection

You must follow rules on data protection if your business stores or uses personal information.


Pay employers' PAYE

Overview

You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:

the 22nd of the next tax month if you pay monthly

the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter

Pay now

If you pay by cheque through the post the deadline is the 19th of the month.

What you’re paying

Your PAYE bill may include:

employee Income Tax deductions

Class 1 and 1B National Insurance

Class 1A National Insurance on termination awards and sporting testimonials

Student Loan repayments

Construction Industry Scheme (CIS) deductions

your Apprenticeship Levy payments (starting from April 2017) if you, or employers you’re connected to, have an annual pay bill of more than £3 million

You pay your Class 1A National Insurance on work benefits that you give to your employees separately.

PAYE Settlement Agreements are also paid separately.

Ways to pay

Make sure you pay HMRC (HM Revenue and Customs (HMRC)) by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

by debit or corporate credit card online

Bacs

at your bank or building society (cash or cheque)

Direct Debit (if you’ve already set one up)

by cheque through the post

5 working days

Direct Debit (if you have not set up one before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC (HM Revenue and Customs (HMRC)) on the last working day before it (the deadline) (unless you’re paying by Faster Payments).

Payment booklets

You’ll need a payment booklet from HMRC (HM Revenue and Customs (HMRC)) to pay at your bank or building society, or by post. If you do not have one, ask HMRC (HM Revenue and Customs (HMRC)) to send it to you.

If you’re no longer using your payment booklet, you can ask HMRC (HM Revenue and Customs (HMRC)) to stop sending it.

HMRC (HM Revenue and Customs (HMRC)) will automatically stop sending your payment booklet if you make 2 or more electronic payments in a year.

Direct Debit

Set up a Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment. This means you’ll need to set up a payment each time you pay HMRC (HM Revenue and Customs (HMRC)) through Direct Debit.

Reference number

You’ll need your 13-character accounts office reference number to make a payment. You can find this on the letter HMRC (HM Revenue and Customs (HMRC)) sent you when you first registered as an employer.

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the next time if you’re using the same bank details.

The payments will show on your bank statement as ‘HMRC (HM Revenue and Customs (HMRC)) NDDS’.

Early or late payments

Make sure you also enter the correct year and month the payment is for in the separate boxes provided.

Make an online or telephone bank transfer

You can make a transfer from your bank account by Faster Payments, CHAPS or Bacs.

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

If your account is overseas

Account number (IBAN) | Bank identifier code (BIC) | Account name

GB62BARC20114770297690 | BARCGB22 | HMRC Cumbernauld

Reference number

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this (your 13-character accounts office reference number) on either:

the front of your payment booklet or the letter from HMRC (HM Revenue and Customs (HMRC)) that replaced it (your 13-character accounts office reference number)

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC (HM Revenue and Customs (HMRC)) on the same or next day.

CHAPS payments usually reach HMRC (HM Revenue and Customs (HMRC)) the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Early payments

If you pay monthly

You need to add extra numbers to your reference number if you pay before the 6th of the tax month that payment is due.

Work out the number you need to use.

If you pay quarterly

You need to add extra numbers to your reference number if you pay before the 6th of the second month in the quarter.

Work out the number you need to use.

Late payments

You need to add extra numbers to your reference number if you pay on or after the 5th of the tax month after payment was due. Do this whether you pay monthly or quarterly.

Work out the number you need to use. You use a different tool if the payment was for a previous tax year.

Multiple PAYE schemes

Send an online CHAPS enquiry form if you want to make a single payment via CHAPS for multiple PAYE schemes.

HMRC’s (HM Revenue and Customs (HMRC)) banking address is:

Approve a payment through your online bank account

You can pay your PAYE bill directly using your online or mobile bank account.

Once you’ve signed into your HMRC (HM Revenue and Customs (HMRC)) account (your online bank account), select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account (your online bank account) to approve your PAYE payment.

The payment (your PAYE payment) is usually instant but sometimes it (your PAYE payment) takes up to 2 hours to show in your account (your online bank account).

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

If you’re unable to pay your employers’ PAYE bill in full by card, you should use another payment method like a bank transfer.

Reference number

You’ll need to use your 13-character accounts office reference number as the payment reference. You can find this on the letter HM Revenue and Customs (HMRC) sent you when you first registered as an employer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s (HM Revenue and Customs (HMRC)) bank account.

Early or late payments

Make sure you enter the correct year and month the payment is for in the separate boxes provided.

Pay for the previous tax year

Select the previous tax year and ‘month 12’ for the last tax year. If you do not do this, your payment will go to the current tax year instead.

At your bank or building society

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 13-character accounts office reference number on the back of the cheque (your cheque). You will find the reference number (your 13-character accounts office reference number) on the letter HM Revenue and Customs (HMRC) sent to you when you first registered as an employer.

You’ll need to pay in using the payslip for the correct period. If you do not have one of these, ask HMRC (HM Revenue and Customs (HMRC)) to send you a payment booklet.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC) if you have fewer than 250 employees.

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC (HM Revenue and Customs (HMRC)).

What to include

Make your cheque (a cheque) payable to ‘HM Revenue and Customs only’.

Write your 13-character Accounts Office reference number on the back of the cheque (your cheque). You can find this number on the letter HMRC (HM Revenue and Customs (HMRC)) sent you when you first registered as an employer.

Your payment may be delayed if you do not fill in your cheque properly.

Include the payslip for the correct period. If you do not have this, you can either:

print off a replacement payment slip

You can only use a replacement payslip to pay by post. You cannot use this at a bank.

Do not fold the payslip or cheque or fasten them together.

You can include a letter with your payment to ask HMRC (HM Revenue and Customs (HMRC)) for a receipt.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account - it should update within 6 working days of making payment.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC (HM Revenue and Customs (HMRC)).

Tell HMRC (HM Revenue and Customs (HMRC)) no payment is due

You must tell HM Revenue and Customs (HMRC) if you have not paid any employees for at least one tax month.

You can tell HMRC (HM Revenue and Customs (HMRC)) by filling in an Employer Payment Summary (EPS).

You must send it (an Employer Payment Summary (EPS)) by the 19th of the month following the tax month when no employees were paid.

If you do not send an EPS, HMRC (HM Revenue and Customs (HMRC)) will send you a notice estimating how much you owe. You may have to pay a penalty.

Telling HMRC (HM Revenue and Customs (HMRC)) in advance

You can tell HMRC (HM Revenue and Customs (HMRC)) that you will not pay any employees up to 12 months in advance.

Contractors in the Construction Industry Scheme (CIS) who have no payments to make need to tell HMRC (HM Revenue and Customs (HMRC)) through a CIS return and a EPS. CIS contractors with payments to make only need to file a CIS return.


Understanding your employees' tax codes

Overview

You put an employee’s tax code into your payroll software to work out how much tax to deduct from their pay throughout the year.

This guide is also available in Welsh (Cymraeg).

There’s a separate guide on tax codes if you’re an employee.

What you need to do

When you take on a new employee, you normally work out their tax code by using their P45. The code will usually be made up of several numbers and a letter, such as 1257L.

You usually need to update your employee’s tax code at the start of a new tax year. If the tax code (their tax code) changes during the year, HM Revenue and Customs (HMRC) will email you - you should update your payroll records as soon as possible.

Tax code 1257L

The most common tax code for tax year 2021 to 2022 is 1257L. It (Tax code 1257L)’s used for most people with one job and no untaxed income, unpaid tax or taxable benefits (for example a company car).

1257L (Tax code 1257L) is an emergency tax code only if followed by ‘W1’, ‘M1’ or ‘X’. Emergency codes can be used if a new employee doesn’t have a P45.

What the numbers mean

The numbers in an employee’s tax code (the numbers) show how much tax-free income they get in that tax year.

You usually multiply the number in the tax code (an employee’s tax code (the numbers)) by 10 to get the total amount of income they (an employee’s) can earn before being taxed.

For example, an employee with the tax code 1257L can earn £12,570 before being taxed. If they earn £27,000 per year, their taxable income is £14,430.

The process is different if the employee (an employee with the tax code 1257L) has the letter ‘K’ in their (an employee with the tax code 1257L) tax code (an employee’s tax code (the numbers)).

What the letters mean

Letters in an employee’s tax code refer to their situation and how it affects their Personal Allowance.

Code | How tax is deducted | When this code is usually used

0T | From all income - there is no Personal Allowance | When an employee hasn’t given you a P45 or enough details to work out their tax code, or when their Personal Allowance has been used up

BR | From all income at the basic rate | For a second job or pension

C | From income in the Welsh tax bands | For an employee whose main home is in Wales

C0T | From all income - there is no Personal Allowance | When an employee whose main home is in Wales hasn’t given you a P45 or enough details to work out their (an employee) tax code, or when their (an employee) Personal Allowance has been used up

CBR | From all income at the basic rate in Wales | For a second job or pension

CD0 | From all income at the higher rate in Wales | For a second job or pension

CD1 | From all income at the additional rate in Wales | For a second job or pension

D0 | From all income at the higher rate | For a second job or pension

D1 | From all income at the additional rate | For a second job or pension

L | At basic, higher and additional rates depending on the amount of taxable income | For an employee entitled to the standard tax-free Personal Allowance

M | At basic, higher and additional rates depending on the amount of taxable income | For an employee whose spouse or civil partner has transferred some of their Personal Allowance

N | At basic, higher and additional rates depending on the amount of taxable income | For an employee who has transferred some of their Personal Allowance to their spouse or civil partner

NT | No tax is deducted | Very specific cases, for example musicians who are regarded as self-employed and not subject to PAYE

S | From income in the Scottish tax bands | For an employee whose main home is in Scotland

S0T | From all income - there is no Personal Allowance | When an employee whose main home is in Scotland hasn’t given you a P45 or enough details to work out their tax code, or when their Personal Allowance has been used up

SBR | From all income at the basic rate in Scotland | For a second job or pension

SD0 | From all income at the intermediate rate in Scotland | For a second job or pension

SD1 | From all income at the higher rate in Scotland | For a second job or pension

SD2 | From all income at the top rate in Scotland | For a second job or pension

T | At basic, higher and additional rates depending on the amount of taxable income | When HMRC needs to review some items with the employee

If your employee’s tax code has ‘W1’ or ‘M1’ at the end

W1 (week 1) and M1 (month 1) are emergency tax codes and appear at the end of an employee’s tax code, for example ‘577L W1’ or ‘577L M1’. Calculate your employee’s tax only on what they are paid in the current pay period, not the whole year.

Tax codes with the letter ‘K’

The letter K (the letter ‘K) is used in an employee’s tax code when deductions due for company benefits, state pension or tax owed from previous years are greater than their Personal Allowance.

Multiply the number in their (an employee’s) tax code by 10 to show how much should be added to their (an employee’s) taxable income before deductions are calculated.

The tax deduction for each pay period can’t be more than half an employee’s pre-tax pay or pension.

Changes during the tax year

Usually someone’s tax code changes if their tax-free income (Personal Allowance) goes up or down, for example they start or stop receiving a taxable benefit like a company car.

HM Revenue and Customs (HMRC) (HMRC) will send you an email alert if one of your employees’ tax codes changes.

Access the new tax code in PAYE Online (in ‘tax code notices’), the PAYE Desktop Viewer application, or in your payroll software (if it has this feature). Check if your employee’s previous pay and tax are included with the new tax code. If they are, note these figures.

As soon as possible, and before you next pay your employee, update their (someone’s) payroll record with their (someone’s) new tax code (the new tax code). Add their (someone’s) previous pay and tax, if you received these figures with the new tax code.

A tax code notice is sometimes called a P6 form.

If you receive an employee’s new tax code too late to use in the tax year, you should use it in the new tax year.

Updating for the new tax year

HM Revenue and Customs (HMRC) (HMRC) will tell you between January and March about any new tax codes to use for employees in the new tax year. This starts on 6 April.

If an employee’s tax code isn’t changing, HMRC won’t contact you and you should carry forward the employee’s tax code to the new tax year.

If your employee’s tax code ends with ‘M1’ or ‘W1’ (‘month 1’ or ‘week 1’), don’t carry this part of the code (an employee’s tax code) into the new tax year.


Jobcentre Plus help for recruiters

Overview

Jobcentre Plus has a range of recruitment services that can help you as an employer. You could get:

recruitment advice, including specialist support for businesses

help setting up work trials to give you the opportunity to try out potential recruits

advice about offering work experience and apprenticeships

support from other employment schemes including sector-based training and recruitment, and business mentoring

support if you employ someone with a disability (Access to Work)

advice and guidance on employing someone with a disability or health condition

You can also advertise a job with the ‘Find a job’ service (previously Universal Jobmatch).

This guide is also available in Welsh (Cymraeg).

Recruitment advice and support

Contact the Employer Services Line for advice about recruiting for your business.

It (the Employer Services Line) can put you in touch with local ‘employer advisors’ if you need specific and practical advice. Employer advisors understand the local labour market and can help you:

design and word job vacancies

develop pre-employment training (specific to a job)

recruit in new and fair ways (such as offering flexible working patterns)

access Jobcentre Plus office facilities for recruitment (where available)

give your existing employees the chance to mentor people who want to work

get advice and support if you need to make redundancies

The Employer Services Line can also give general advice about recruitment.

Work trials

A work trial is a short period in work you can offer to a jobseeker on benefits. It’s a way for you both to see if the job is a good fit.

It (A work trial) happens after you’ve interviewed them (a jobseeker) for a specific role. If they (a jobseeker)’re not suitable for it, you do not need to offer it to them (a jobseeker).

Jobseekers volunteer for a work trial. They keep getting their benefits whilst they’re on it and are not paid a wage.

Eligibility

The work trial (A work trial) must:

only be used as a way for you and the potential employee to decide if they’re right for the role

be for a job where the jobseeker is the only person you’re considering hiring

be for a job which is at least 16 hours a week for at least 13 weeks

You need to agree the length of the work trial (A work trial) with the jobseeker (a jobseeker) before it (A work trial) starts. It (A work trial) must:

end when you’re sure about whether the jobseeker (a jobseeker) is suitable for the role (a specific role)

last no more than 5 days if the job is for less than 6 months

last no more than 30 days (and usually around 5 days) for jobs lasting 6 months or more

The work trial (A work trial) can be longer than 30 days if the jobseeker (a jobseeker) needs more time to adjust to being back at work. This needs to be agreed before the work trial (A work trial) starts.

Jobcentre Plus will check that the employee (a jobseeker) has volunteered for the trial (A work trial) and that it meets the eligibility criteria.

How to carry out a work trial

You need to agree a work trial with Jobcentre Plus before you offer it to a jobseeker.

Call the Employer Services Line to find out more.

Work experience and apprenticeships

Work experience

Work experience is available to:

all 18 to 24 year olds

people aged 25 and over who do not have any recent work history

If you offer a young person work experience you’ll be helping to give them a better chance of finding work.

Read the work experience guidance for employers to find out what’s expected of you.

Call the Employer Services Line if you want help to become a work experience host.

Apprenticeships

These (Apprenticeships) are organised through the National Apprenticeship Service and often follow a period of work experience. They (Apprenticeships) combine practical training with study.

If you take on an apprentice, you can get funding to train them. You might also be able to get an apprenticeship grant if you run a small or medium-sized business.

Apprenticeships are different in Scotland, Wales and Northern Ireland.

Other employment schemes

Jobcentre Plus employment schemes can help you to recruit people as well as creating opportunities for people looking for work.

New Enterprise Allowance

This (New Enterprise Allowance) provides Jobcentre Plus claimants with mentoring and financial support to help start their own business. You can contact the provider in your area if you want to become a mentor.

Sector-based work academy programme

The sector-based work academy programme (Sector-based work academy programme) provides training, work experience and a guaranteed job interview. It (Sector-based work academy programme) can help you fill your vacancies more effectively.

The sector-based work academy programme (Sector-based work academy programme) is only available in England and Scotland.


Statutory Maternity Pay and Leave: employer guide

Entitlement

Statutory Maternity Leave

Eligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.

The earliest that leave (up to 52 weeks’ maternity leave) can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.

Employees must take at least 2 weeks after the birth (or 4 weeks if they’re a factory worker).

Statutory Maternity Pay (SMP)

SMP for eligible employees can be paid for up to 39 weeks, usually as follows:

the first 6 weeks: 90% of their (eligible employees) average weekly earnings (AWE) before tax

the remaining 33 weeks: £151.97 or 90% of their (eligible employees) AWE (whichever is lower)

Tax and National Insurance need to be deducted.

Use the SMP calculator to work out an employee’s maternity leave and pay.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company maternity scheme. You must make sure your maternity leave and pay policies are clear and available to staff.

If the baby is born early

Leave starts the day after the birth if the baby is born early.

The employee must give you the child’s birth certificate or a document signed by a doctor or midwife that confirms the actual date of birth.

You must write to them (The employee) confirming the new end date for their (The employee) leave.

For very premature births where the child is born 15 weeks or more before the due date, you’ll need to calculate SMP using your payroll software (if it has this feature) or work it out manually.

If the baby dies

Employees still qualify for leave or pay if the baby:

is stillborn after the start of the 24th week of pregnancy

dies after being born

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during maternity leave.

You still have to pay SMP even if you stop trading.

Eligibility and proof of pregnancy

Some employees will not qualify for both leave and pay.

Statutory Maternity Leave

Employees must:

have an employment contract - it does not matter how long they (an employee’s)’ve worked for you

give you the correct notice

Statutory Maternity Pay (SMP) (SMP)

Employees must:

be on your payroll in the ‘qualifying week’ - the 15th week before the expected week of childbirth

give you the correct notice

give you proof they (an employee’s)’re pregnant

have been continuously employed by you for at least 26 weeks up to any day in the qualifying week

earn at least £120 a week (gross) in an 8-week ‘relevant period’

If your employee usually earns an average of £120 or more a week, and they only earned less in some weeks because they were paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, they may still be eligible.

Use the maternity pay calculator to check an employee’s eligibility and work out their relevant period, notice period and statutory maternity pay.

There are special rules for some employee situations (for example if they (an employee’s) leave, become sick or their (an employee’s) baby is born before the qualifying week).

Proof of pregnancy

You must get proof of the pregnancy before you pay SMP. This is usually a doctor’s letter or a maternity certificate (known as an MATB1 certificate). Midwives and doctors usually issue these 20 weeks before the due date.

The employee should give you proof within 21 days of the SMP start date. You can agree to accept it later if you want. You do not have to pay SMP if you have not received proof of the due date 13 weeks after the SMP start date.

You must keep records of the proof of pregnancy (proof of the due date).

Employees not entitled to SMP may be able to get Maternity Allowance instead.

Notice period

Notice does not have to be in writing unless you request it.

Statutory Maternity Leave

At least 15 weeks before the baby is expected, your employees must tell you the date that:

the baby is due

they (your employees) want to start their (your employees) maternity leave - they (your employees) can change this (tell) with 28 days’ notice

You must then confirm their (your employees) leave start and end dates in writing within 28 days.

Employees can change their return to work date if they give 8 weeks’ notice.

You cannot refuse maternity leave or change the amount of leave your employees want to take.

Statutory Maternity Pay (SMP)

Your employees must give you 28 days’ notice of the date they want to start their SMP (Statutory Maternity Pay (SMP)). This is usually the same date they want to start their (Employees) leave.

You can refuse to pay SMP if your employee does not give you this notice and they do not give you a reasonable excuse.

Refuse pay form SMP1

You can refuse Statutory Maternity Pay (SMP) if the employee does not qualify. They may be able to get Maternity Allowance instead.

To refuse it (Statutory Maternity Pay (SMP)), give the employee the SMP1 form within 7 days of your decision. They (the employee) must get this form (Statutory Maternity Pay (SMP)) within 28 days of their (the employee) request for Statutory Maternity Pay or the birth (whichever is earlier).

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

proof of pregnancy - usually a doctor’s note or a MATB1 certificate (a photocopy is fine)

the date SMP began

your SMP payments (including dates)

the SMP you’ve reclaimed

any weeks you did not pay and why

You must keep records for 3 years from the end of the tax year they relate to, for example by using form SMP2 or keeping your own records.

Help with statutory pay

For financial help with statutory pay, you can:

reclaim payments (usually 92%)

apply for an advance if you cannot afford payments


Time off for family and dependants

Your rights

As an employee you’re allowed time off to deal with an emergency involving a dependant.

A dependant could be a spouse, partner, child, grandchild, parent, or someone who depends on you for care.

How much you get

You’re allowed a reasonable amount of time off to deal with the emergency, but there’s no set amount of time as it depends on the situation.

Tell your employer as soon as possible how much time you’ll need so it can be agreed.

Limits on time off

There are no limits on how many times you can take time off for dependants. Your employer may want to talk to you if they (your employer) think time off is affecting your work.

Pay

Your employer may pay you for time off to look after dependants but they (your employer) don’t have to. Check your contract, company handbook or intranet site to see if there are rules about this.

Exceptions

You can’t have time off if you knew about a situation beforehand. For example you wouldn’t be covered if you wanted to take your child to hospital for an appointment. You might get parental leave instead.

Check your employment status to see if you’re classed as an ‘employee’.

Compassionate leave

If you aren’t given time off for dependants, your employer may allow you ‘compassionate leave’ - this can be paid or unpaid leave for emergency situations. Check your employment contract, company handbook or intranet (intranet site) for details about compassionate leave.

What's an emergency?

You could get time off when a dependant is involved in the following emergencies.

Illness, injury or assault

This (Illness, injury or assault) includes mental or physical illnesses that don’t have to be life-threatening or need full-time care - it (Illness, injury or assault) could be an existing condition that has worsened.

For example, if a dependant is mugged without being physically hurt, you could take time off to comfort or help them.

You can also take time off to arrange longer term care for a dependant.

Having a baby

You could take time off if a dependant goes into labour unexpectedly and they rely on you to take them to the hospital. You can’t take time off for dependants after the birth to care for the child, unless it’s an emergency. However, if you’re the child’s parent you could be entitled to paternity or parental leave.

Disruption of care arrangements

You could get time off if:

a child minder or carer doesn’t turn up to look after a dependant

a nursing home or nursery closes unexpectedly

If your child is involved in an incident during school time

You could get time off if your child has been:

involved in a fight

injured on a school trip

suspended from school

Taking time off

Tell your employer as soon as possible if you need time off. If it’s an emergency, you may not be able to do this before you leave work but you should let your employer know as soon as possible.

You don’t have to do this (let) in writing or give written proof.

Problems when you take time off

Your employer musn’t:

treat you unfairly for taking time off, for example refusing you training or promotion

dismiss you or choose you for redundancy because you asked for time off for a dependant

refuse you reasonable time off

If you think you’ve been unfairly treated for taking time off for dependants, get advice from your staff or trade union representative or Acas.

You may be able to take a case to an Employment Tribunal.