Overview

All

employees

have

an

employment

contract

with

their

employer

A

contract

is

an

agreement

that

sets

out

an

employee

’s

employment

conditions

rights

responsibilities

duties

These

are

called

the

terms

of

the

contract

Employees

and

employers

must

stick

to

a

contract

until

it

ends

for

example

by

an

employer

or

employee

giving

notice

or

an

employee

being

dismissed

or

until

the

terms

are

changed

usually

by

agreement

between

the

employee

and

employer

If

a

person

has

an

agreement

to

do

some

work

for

someone

like

paint

their

house

this

is

n’t

an

employment

contract

but

a

contract

to

provide

services

Accepting

a

contract

As

soon

as

someone

accepts

a

job

offer

they

have

a

contract

with

their

employer

An

employment

contract

does

not

have

to

be

written

down

Contract

terms

The

legal

parts

of

a

contract

are

known

as

terms

An

employer

should

make

clear

which

parts

of

a

contract

are

legally

binding

Contract

terms

could

be

in

a

written

contract

or

similar

document

like

a

written

statement

of

employment

verbally

agreed

in

an

employee

handbook

or

on

a

company

notice

board

in

an

offer

letter

from

the

employer

required

by

law

for

example

an

employer

must

pay

employees

at

least

the

National

Minimum

Wage

in

collective

agreements

negotiated

agreements

between

employers

and

trade

unions

or

staff

associations

implied

terms

automatically

part

of

a

contract

even

if

they

’re

not

written

down

Implied

terms

If

there

’s

nothing

clearly

agreed

between

you

and

your

employer

about

a

particular

issue

it

may

be

covered

by

an

implied

term

for

example

employees

not

stealing

from

their

employer

your

employer

providing

a

safe

and

secure

working

environment

a

legal

requirement

like

the

right

to

a

minimum

of

weeks

paid

holidays

something

necessary

to

do

the

job

like

a

driver

having

a

valid

licence

something

that

’s

been

done

regularly

in

a

company

over

a

long

time

like

paying

a

Christmas

bonus

Collective

agreements

An

employer

may

have

an

agreement

with

employees

representatives

from

trade

unions

or

staff

associations

that

allows

negotiations

of

terms

and

conditions

like

pay

or

working

hours

This

is

called

a

collective

agreement

The

terms

of

the

agreement

could

include

how

negotiations

will

be

organised

who

will

represent

employees

which

employees

are

covered

by

the

agreement

which

terms

and

conditions

the

agreement

will

cover

Written

statement

of

employment

particulars

An

employer

must

give

employees

and

workers

a

document

stating

the

main

conditions

of

employment

when

they

start

work

This

is

known

as

a

written

statement

of

employment

particulars

It

is

not

an

employment

contract

The

written

statement

is

made

up

of

the

main

document

known

as

a

principal

statement

a

wider

written

statement

The

employer

must

provide

the

principal

statement

on

the

first

day

of

employment

and

the

wider

written

statement

within

months

of

the

start

of

employment

Employers

must

tell

employees

or

workers

about

any

changes

to

the

written

statement

They

must

do

this

within

one

month

of

making

the

change

There

are

special

rules

for

agencies

on

documents

that

they

need

to

provide

to

agency

workers

The

principal

statement

The

principal

statement

must

include

at

least

the

employer

’s

name

the

employee

’s

or

worker

’s

name

job

title

or

a

description

of

work

and

start

date

how

much

and

how

often

an

employee

or

worker

will

get

paid

hours

and

days

of

work

and

if

and

how

they

may

vary

also

if

employees

or

workers

will

have

to

work

Sundays

nights

or

overtime

holiday

entitlement

and

if

that

includes

public

holidays

where

an

employee

or

worker

will

be

working

and

whether

they

might

have

to

relocate

if

an

employee

or

worker

works

in

different

places

where

these

will

be

and

what

the

employer

’s

address

is

how

long

a

job

is

expected

to

last

and

what

the

end

date

is

if

it

’s

a

fixed

term

contract

how

long

any

probation

period

is

and

what

its

conditions

are

any

other

benefits

for

example

childcare

vouchers

and

lunch

obligatory

training

whether

or

not

this

is

paid

for

by

the

employer

For

employees

it

must

also

include

the

date

that

a

previous

job

started

if

it

counts

towards

a

period

of

continuous

employment

Working

abroad

If

an

employee

or

worker

has

to

work

outside

the

UK

for

more

than

a

month

the

principal

statement

must

also

include

how

long

they

’ll

be

abroad

what

currency

they

’ll

be

paid

in

what

additional

pay

or

benefits

they

’ll

get

terms

relating

to

their

return

to

the

UK

Other

information

the

employer

must

give

on

day

one

On

the

first

day

of

employment

the

employer

must

also

provide

the

employee

or

worker

with

information

about

sick

pay

and

procedures

other

paid

leave

for

example

maternity

leave

and

paternity

leave

notice

periods

The

employer

can

choose

whether

to

include

this

information

in

the

principal

statement

or

provide

it

in

a

separate

document

If

they

provide

it

in

a

separate

document

this

must

be

something

that

the

employee

or

worker

has

reasonable

access

to

such

as

on

the

employer

’s

intranet

The

wider

written

statement

Employers

must

give

employees

and

workers

a

wider

written

statement

within

months

of

the

start

of

employment

This

must

include

information

about

pensions

and

pension

schemes

collective

agreements

any

other

right

to

non

compulsory

training

provided

by

the

employer

disciplinary

and

grievance

procedures

Problems

with

a

written

statement

If

an

employee

or

worker

has

a

problem

receiving

their

written

statement

they

can

Try

to

solve

the

problem

with

their

employer

informally

If

this

does

not

work

take

out

a

grievance

against

their

employer

employers

can

also

get

advice

about

handling

grievances

Take

a

case

to

an

employment

tribunal

as

a

last

resort

The

tribunal

will

decide

what

the

employment

particulars

in

the

statement

should

have

been

Compensation

If

an

employee

or

worker

wins

a

case

about

another

issue

for

example

unauthorised

deductions

from

their

wage

slip

the

tribunal

may

award

compensation

if

there

’s

been

a

problem

with

their

written

statement

as

well

Compensation

can

be

up

to

weeks

pay

although

there

’s

a

limit

on

how

much

a

tribunal

will

award

for

a

week

’s

pay


Entitlement

Almost

all

workers

are

legally

entitled

to

weeks

paid

holiday

a

year

known

as

statutory

leave

entitlement

or

annual

leave

This

includes

agency

workers

workers

with

irregular

hours

workers

on

zero

hours

contracts

An

employer

can

include

bank

holidays

as

part

of

statutory

annual

leave

Coronavirus

does

not

affect

workers

entitlement

to

holiday

pay

and

leave

except

for

carrying

over

leave

Statutory

annual

leave

entitlement

Most

workers

who

work

a

day

week

must

receive

at

least

days

paid

annual

leave

a

year

This

is

the

equivalent

of

weeks

of

holiday

Working

part

time

Part

time

workers

are

entitled

to

at

least

weeks

paid

holiday

but

this

will

amount

to

fewer

than

days

For

example

if

they

work

days

a

week

they

must

get

at

least

days

leave

a

year

Use

the

holiday

entitlement

calculator

to

work

out

a

part

time

worker

’s

leave

Irregular

hours

People

working

irregular

hours

like

shift

workers

or

term

time

workers

are

entitled

to

paid

time

off

for

every

hour

they

work

They

might

find

it

helpful

to

get

an

estimate

of

holiday

entitlement

by

calculating

leave

based

on

days

or

hours

worked

in

an

average

week

Limits

on

statutory

leave

Statutory

paid

holiday

entitlement

is

limited

to

days

For

example

staff

working

days

a

week

are

only

entitled

to

days

paid

holiday

Bank

holidays

Bank

or

public

holidays

do

not

have

to

be

given

as

paid

leave

An

employer

can

choose

to

include

bank

holidays

as

part

of

a

worker

’s

statutory

annual

leave

Extra

leave

An

employer

can

choose

to

offer

more

leave

than

the

legal

minimum

They

do

not

have

to

apply

all

the

rules

that

apply

to

statutory

leave

to

the

extra

leave

For

example

a

worker

might

need

to

be

employed

for

a

certain

amount

of

time

before

they

become

entitled

to

it

Other

aspects

of

holiday

entitlement

Workers

have

the

right

to

get

paid

for

leave

build

up

accrue

holiday

entitlement

during

maternity

paternity

and

adoption

leave

build

up

holiday

entitlement

while

off

work

sick

request

holiday

at

the

same

time

as

sick

leave

Disputes

Paid

annual

leave

is

a

legal

right

that

an

employer

must

provide

If

a

worker

thinks

their

right

to

leave

and

pay

are

not

being

met

there

are

a

number

of

ways

to

resolve

the

dispute

Calculate

leave

entitlement

Annual

leave

begins

to

build

up

accrue

as

soon

as

a

worker

starts

their

job

An

employer

can

use

a

leave

year

or

an

accrual

system

to

work

out

how

much

leave

their

staff

should

get

Use

the

holiday

entitlement

calculator

to

work

out

how

much

leave

someone

should

get

Leave

year

An

employer

should

tell

their

staff

the

dates

of

their

statutory

leave

year

as

soon

as

they

start

working

for

example

it

might

run

from

January

to

December

Workers

must

take

their

statutory

leave

during

this

time

If

a

leave

year

is

not

set

out

in

a

contract

then

it

will

start

on

the

first

day

of

a

new

job

if

started

after

October

on

October

if

started

on

or

before

October

The

leave

year

and

holiday

entitlement

is

not

affected

by

maternity

paternity

or

adoption

leave

The

employee

still

builds

up

accrues

holiday

over

these

periods

Leave

entitlement

when

starting

a

new

job

If

a

worker

starts

their

job

part

way

through

a

leave

year

they

’re

only

entitled

to

part

of

their

total

annual

leave

for

the

current

leave

year

What

they

get

depends

on

how

much

of

the

year

is

left

Use

the

holiday

entitlement

calculator

to

work

out

how

much

leave

someone

has

left

Accrual

system

An

employer

can

use

an

accrual

system

to

work

out

a

worker

’s

leave

during

the

first

year

of

the

job

Under

this

system

a

worker

gets

one

twelfth

of

their

leave

in

each

month

Carrying

over

leave

The

worker

’s

contract

says

how

many

days

leave

they

can

carry

over

into

the

next

year

If

a

worker

gets

days

leave

they

can

carry

over

a

maximum

of

days

If

a

worker

gets

more

than

days

leave

their

employer

may

allow

them

to

carry

over

any

additional

untaken

leave

Check

the

employment

contract

company

handbook

or

intranet

to

see

what

the

rules

say

Leave

affected

by

coronavirus

Workers

may

be

able

to

carry

over

untaken

leave

into

the

next

years

if

they

can

not

take

it

because

their

work

is

affected

by

coronavirus

They

could

do

this

if

for

example

they

need

to

provide

cover

for

their

co

workers

and

have

no

other

opportunity

to

take

holiday

in

their

leave

year

there

will

be

staff

shortages

if

too

many

workers

take

their

leave

before

the

end

of

the

leave

year

they

’re

classed

as

critical

workers

such

as

healthcare

or

supermarket

workers

If

a

worker

is

able

to

take

leave

the

standard

rules

for

carrying

over

leave

still

apply

Workers

on

parental

or

sick

leave

If

a

worker

can

not

take

all

of

their

leave

entitlement

because

they

’re

already

on

a

different

type

of

leave

for

example

sick

maternity

or

parental

leave

they

can

carry

over

some

or

all

of

the

untaken

leave

into

the

next

leave

year

An

employer

must

allow

a

worker

to

carry

over

a

maximum

of

of

their

days

leave

entitlement

if

the

worker

could

not

take

annual

leave

because

they

were

off

sick

Holiday

pay

Workers

are

entitled

to

a

week

’s

pay

for

each

week

of

statutory

leave

that

they

take

Most

workers

are

entitled

to

weeks

paid

holiday

a

year

You

can

use

the

holiday

calculator

to

work

out

how

much

leave

someone

should

get

A

week

’s

pay

is

worked

out

according

to

the

kind

of

hours

someone

works

and

how

they

’re

paid

for

the

hours

This

includes

full

time

part

time

term

time

and

casual

workers

Working

pattern

How

a

week

’s

pay

is

calculated

Fixed

hours

and

fixed

pay

full-

or

part

time

A

worker

’s

pay

for

a

week

Shift

work

with

fixed

hours

full-

or

part

time

The

average

number

of

weekly

fixed

hours

a

worker

has

worked

in

the

previous

weeks

at

their

average

hourly

rate

No

fixed

hours

casual

work

including

zero

hours

contracts

A

worker

’s

average

pay

from

the

previous

weeks

only

counting

weeks

in

which

they

were

paid

Calculating

average

hourly

or

weekly

rate

To

calculate

average

hourly

rate

only

the

hours

worked

and

how

much

was

paid

for

them

should

be

counted

Take

the

average

rate

over

the

last

weeks

A

week

usually

runs

from

Sunday

to

Saturday

Only

use

another

day

period

like

Thursday

to

Wednesday

if

that

’s

how

a

worker

’s

pay

is

calculated

If

no

pay

was

paid

in

any

week

count

back

another

week

so

the

rate

is

based

on

weeks

in

which

pay

was

paid

You

can

count

back

a

maximum

of

weeks

to

find

these

If

a

worker

has

less

than

weeks

of

pay

use

the

average

pay

rate

for

the

full

weeks

they

have

worked

Workers

who

are

paid

monthly

To

work

out

a

week

’s

pay

for

someone

who

’s

paid

monthly

Calculate

the

worker

’s

average

hourly

pay

for

the

last

month

Do

this

by

dividing

the

month

’s

pay

by

the

number

of

hours

worked

in

the

month

Calculate

the

weekly

pay

Do

this

by

multiplying

the

average

hourly

pay

by

the

number

of

hours

worked

in

a

week

Use

the

weekly

pay

calculation

for

each

of

the

last

weeks

to

work

out

an

average

week

’s

pay

Rolled

up

holiday

pay

Holiday

pay

should

be

paid

for

the

time

when

annual

leave

is

taken

An

employer

can

not

include

an

amount

for

holiday

pay

in

the

hourly

rate

known

as

rolled

up

holiday

pay

If

a

current

contract

still

includes

rolled

up

pay

it

needs

to

be

re

negotiated

More

information

There

’s

guidance

for

calculating

holiday

pay

for

workers

without

fixed

hours

or

pay

which

includes

several

examples

You

can

also

contact

the

Advisory

Conciliation

and

Arbitration

Service

Acas

with

questions

about

general

holiday

pay

issues

Booking

time

off

The

general

notice

period

for

taking

leave

is

at

least

twice

as

long

as

the

amount

of

leave

a

worker

wants

to

take

plus

day

For

example

a

worker

would

give

days

notice

for

day

’s

leave

An

employer

can

refuse

a

leave

request

or

cancel

leave

but

they

must

give

as

much

notice

as

the

amount

of

leave

requested

plus

day

For

example

an

employer

would

give

days

notice

if

the

worker

asked

for

days

leave

If

the

contract

says

something

different

about

the

notice

a

worker

or

employer

should

give

what

’s

in

the

contract

will

apply

Although

employers

can

refuse

to

give

leave

at

a

certain

time

they

can

not

refuse

to

let

workers

take

the

leave

at

all

Part

leave

days

Some

workers

may

be

entitled

to

a

part

leave

day

for

example

if

they

’re

part

time

or

have

a

half

day

’s

leave

to

take

How

a

part

day

should

be

taken

is

up

to

the

employer

When

leave

can

and

can

not

be

taken

Employers

can

tell

their

staff

to

take

leave

for

example

bank

holidays

or

Christmas

restrict

when

leave

can

be

taken

for

example

at

certain

busy

periods

There

may

be

rules

about

this

in

the

employment

contract

or

it

may

be

what

normally

happens

in

the

workplace

The

notice

period

for

this

is

at

least

twice

as

long

as

the

leave

they

want

their

staff

to

take

The

employer

must

tell

the

worker

before

the

notice

period

begins

If

an

employer

wants

a

worker

to

take

leave

they

need

to

make

sure

that

the

worker

can

relax

rest

and

enjoy

leisure

during

their

holiday

For

example

an

employer

can

not

force

a

sick

worker

to

take

leave

Taking

holiday

before

leaving

a

job

During

their

notice

period

the

worker

may

be

able

to

take

whatever

is

left

of

their

statutory

annual

leave

Use

the

holiday

entitlement

calculator

to

work

this

out

How

much

they

get

depends

on

how

much

of

the

holiday

year

has

passed

Taking

more

leave

than

the

entitlement

If

a

worker

has

taken

more

leave

than

they

’re

entitled

to

their

employer

must

not

take

money

from

their

final

pay

unless

it

’s

been

agreed

beforehand

in

writing

The

rules

in

this

situation

should

be

outlined

in

the

employment

contract

company

handbook

or

intranet

Getting

paid

instead

of

taking

holidays

The

only

time

someone

can

get

paid

in

place

of

taking

statutory

leave

known

as

payment

in

lieu

is

when

they

leave

their

job

Employers

must

pay

for

untaken

statutory

leave

even

if

the

worker

is

dismissed

for

gross

misconduct

If

an

employer

offers

more

than

weeks

annual

leave

they

can

agree

separate

arrangements

for

the

extra

leave

Zero

hours

contracts

When

a

worker

on

a

zero

hours

contract

has

not

worked

for

weeks

this

may

be

treated

as

the

end

of

the

employment

The

employer

will

usually

pay

the

worker

for

untaken

leave

even

if

they

’re

going

to

offer

them

more

work

later

Workers

on

furlough

because

of

coronavirus

Workers

have

the

right

to

build

up

accrue

holiday

entitlement

while

they

’re

on

temporary

leave

furloughed

because

of

coronavirus

They

can

also

take

leave

while

on

furlough

Bank

holidays

If

a

furloughed

worker

is

not

working

on

a

bank

holiday

they

usually

take

as

paid

leave

they

can

agree

with

their

employer

to

either

take

it

as

normal

take

it

at

a

later

date

An

employer

must

give

a

worker

at

least

days

notice

if

they

want

them

to

take

a

bank

holiday

as

paid

leave

unless

the

worker

’s

employment

contract

says

something

different

The

employer

must

tell

the

worker

at

least

one

day

in

advance

of

giving

days

notice

Holiday

pay

An

employer

can

continue

to

claim

for

a

furloughed

worker

’s

wages

when

the

worker

takes

annual

leave

Calculate

holiday

pay

as

normal

for

any

time

the

worker

was

furloughed

If

the

holiday

pay

turns

out

to

be

more

than

the

worker

was

paid

during

this

time

their

employer

must

pay

the

difference

Agency

workers

Agency

workers

with

worker

status

including

those

who

use

an

umbrella

company

have

their

usual

holiday

entitlement

when

on

furlough

Their

employer

can

claim

a

grant

to

help

cover

the

cost

of

their

wages

Holiday

entitlement

for

those

without

worker

status

remains

the

same

and

depends

on

their

contract

Agency

workers

may

also

be

able

to

carry

holiday

into

future

leave

years

More

information

There

’s

more

guidance

on

holiday

entitlement

and

pay

during

coronavirus

You

can

also

find

out

more

about

holiday

entitlement

during

coronavirus

on

the

Acas

website


Overview

Workers

over

are

usually

entitled

to

types

of

break

rest

breaks

at

work

daily

rest

and

weekly

rest

Rest

breaks

at

work

Workers

have

the

right

to

one

uninterrupted

minute

rest

break

during

their

working

day

if

they

work

more

than

hours

a

day

This

could

be

a

tea

or

lunch

break

The

break

does

n’t

have

to

be

paid

it

depends

on

their

employment

contract

Daily

rest

Workers

have

the

right

to

hours

rest

between

working

days

eg

if

they

finish

work

at

pm

they

should

n’t

start

work

again

until

am

the

next

day

Weekly

rest

Workers

have

the

right

to

either

an

uninterrupted

hours

without

any

work

each

week

an

uninterrupted

hours

without

any

work

each

fortnight

A

worker

’s

employment

contract

may

say

they

’re

entitled

to

more

or

different

rights

to

breaks

from

work

Work

that

puts

health

and

safety

at

risk

An

employer

should

give

an

employee

enough

breaks

to

make

sure

their

health

and

safety

is

n’t

at

risk

if

that

work

is

monotonous

eg

work

on

a

production

line

Domestic

workers

in

a

private

house

eg

a

cleaner

or

au

pair

are

n’t

entitled

to

rest

breaks

for

health

and

safety

reasons

Taking

breaks

Employers

can

say

when

employees

take

rest

breaks

during

work

time

as

long

as

the

break

is

taken

in

one

go

somewhere

in

the

middle

of

the

day

not

at

the

beginning

or

end

workers

are

allowed

to

spend

it

away

from

their

desk

or

workstation

ie

away

from

where

they

actually

work

It

does

n’t

count

as

a

rest

break

if

an

employer

says

an

employee

should

go

back

to

work

before

their

break

is

finished

Unless

a

worker

’s

employment

contract

says

so

they

do

n’t

have

the

right

to

take

smoking

breaks

get

paid

for

rest

breaks

Exceptions

and

special

circumstances

There

are

exemptions

to

the

rights

to

rest

breaks

Some

workers

are

entitled

to

compensatory

rest

breaks

eg

shift

workers

Young

people

and

lorry

and

coach

drivers

have

different

rights

to

rest

breaks

Compensatory

rest

Workers

may

be

entitled

to

compensatory

rest

if

they

do

n’t

have

the

right

to

specific

rest

breaks

Compensatory

rest

breaks

are

the

same

length

of

time

as

the

break

or

part

of

it

that

they

’ve

missed

A

worker

may

be

entitled

to

compensatory

rest

if

they

’re

a

shift

worker

and

ca

n’t

take

daily

or

weekly

rest

breaks

between

ending

one

shift

and

starting

another

their

workplace

is

a

long

way

from

their

home

eg

an

oil

rig

they

work

in

different

places

which

are

a

reasonable

distance

from

each

other

they

’re

doing

security

and

surveillance

based

work

they

’re

working

in

an

industry

which

is

very

busy

at

certain

times

of

the

year

like

agriculture

retail

postal

services

or

tourism

they

need

to

work

because

there

’s

an

exceptional

event

an

accident

or

a

risk

that

an

accident

is

about

to

happen

the

job

needs

round

the

clock

staffing

so

there

are

n’t

interruptions

to

any

services

or

production

eg

hospital

work

they

work

in

the

rail

industry

on

board

trains

or

their

job

is

linked

to

making

sure

trains

run

on

time

their

working

day

is

split

up

eg

they

’re

a

cleaner

and

work

for

part

of

the

morning

and

the

evening

there

is

an

agreement

between

management

trade

unions

or

the

workforce

a

collective

or

workforce

agreement

that

has

changed

or

removed

rights

to

these

rest

breaks

for

a

group

of

workers

The

total

rest

entitlement

for

a

week

is

hours

a

week

on

average

this

does

n’t

include

breaks

at

work

which

are

additional

Exceptions

Workers

are

n’t

entitled

to

the

general

types

of

rest

break

if

they

work

in

the

armed

forces

emergency

services

or

police

and

they

’re

dealing

with

an

exceptional

catastrophe

or

disaster

a

job

where

they

freely

choose

what

hours

they

work

like

a

managing

director

or

where

the

work

is

not

measured

ie

no

set

hours

sea

transport

air

or

road

transport

known

as

mobile

workers

Air

sea

or

road

transport

workers

may

be

covered

by

special

rules

that

give

them

different

rest

rights

Mobile

workers

not

covered

by

any

special

rules

usually

have

the

right

to

regular

rest

so

that

their

health

and

safety

or

anyone

else

’s

is

n’t

put

at

risk

There

are

also

special

rules

for

young

workers

and

for

lorry

and

coach

drivers

Young

workers

Young

workers

above

school

leaving

age

and

under

are

usually

entitled

to

a

minute

rest

break

if

they

work

more

than

hours

if

possible

this

should

be

one

continuous

break

daily

rest

of

hours

weekly

rest

of

hours

Exceptions

for

young

workers

Young

workers

sometimes

are

n’t

entitled

to

daily

rest

or

rest

breaks

at

work

if

their

work

has

to

be

done

because

of

an

exceptional

event

eg

an

accident

This

is

only

where

there

is

n’t

a

worker

over

who

can

do

the

work

the

work

is

temporary

and

must

be

done

immediately

Compensatory

rest

for

young

workers

Young

workers

have

the

right

to

compensatory

rest

if

they

’re

not

entitled

to

daily

rest

or

rest

breaks

at

work

This

is

the

same

amount

of

rest

that

they

should

have

had

It

can

be

taken

just

after

any

rest

they

’ve

missed

but

it

must

be

taken

within

the

following

weeks

Disputes

Workers

who

ca

n’t

take

or

are

n’t

allowed

rest

breaks

should

speak

to

their

manager

informally

Get

more

information

for

employees

who

want

to

raise

a

grievance

or

advice

for

employers

on

handling

grievances

if

there

is

a

disagreement

about

rest

breaks

Workers

can

also

get

advice

on

rest

breaks

from

the

Acas

helpline

If

a

worker

ca

n’t

solve

a

problem

they

may

be

able

to

make

a

claim

to

an

employment

tribunal


Overview

Problems

with

your

employer

usually

fall

into

one

of

two

categories

grievances

when

you

raise

your

concerns

problems

or

complaints

with

your

employer

disciplinaries

when

your

employer

has

concerns

about

your

work

conduct

or

absence

Explain

your

concern

to

your

manager

to

see

if

you

can

sort

out

any

problems

informally

You

may

find

it

helpful

to

suggest

what

you

would

like

them

to

do

to

solve

your

problem

Your

employer

should

discuss

any

disciplinary

issues

with

you

informally

first

These

issues

could

lead

to

formal

disciplinary

action

including

dismissal

in

more

serious

or

repetitive

cases

Right

to

be

accompanied

You

have

the

right

to

be

accompanied

to

grievance

or

disciplinary

meetings

and

any

appeals

by

either

a

colleague

or

trade

union

representative

family

member

or

Citizens

Advice

Bureau

worker

if

this

allowed

check

your

employment

contract

company

handbook

or

human

resources

intranet

site

Formal

procedures

You

can

make

a

formal

grievance

complaint

or

face

formal

disciplinary

action

if

you

were

not

able

to

resolve

your

problem

informally

Grievances

You

can

make

a

formal

grievance

complaint

if

you

’ve

tried

solving

a

problem

by

talking

to

your

manager

but

you

’re

not

satisfied

Your

employer

should

put

their

grievance

procedure

in

writing

You

should

be

able

to

find

this

in

your

company

handbook

human

resources

HR

or

personnel

manual

HR

intranet

site

employment

contract

Your

employer

’s

grievance

procedure

should

include

these

steps

writing

a

letter

to

your

employer

setting

out

the

details

of

your

grievance

a

meeting

with

your

employer

to

discuss

the

issue

the

ability

to

appeal

your

employer

’s

decision

Read

the

Acas

guide

on

discipline

and

grievances

at

work

for

more

information

Disciplinary

action

You

might

face

disciplinary

action

if

your

employer

has

decided

they

have

a

serious

issue

with

you

or

your

work

Your

employer

should

put

their

disciplinary

procedure

in

writing

and

it

should

contain

your

employer

’s

disciplinary

procedure

rules

what

performance

and

behaviour

might

lead

to

disciplinary

action

what

action

your

employer

might

take

and

your

right

to

appeal

Read

the

Acas

guide

on

discipline

and

grievances

at

work

for

more

information

Suspension

from

work

If

you

are

facing

discipline

over

a

serious

issue

your

employer

may

be

able

to

suspend

you

during

the

time

leading

up

to

a

disciplinary

meeting

Check

your

employment

contract

company

handbook

or

HR

intranet

site

to

see

if

you

’re

entitled

to

be

paid

when

suspended

Using

the

Acas

Code

of

Practice

The

result

of

your

claim

could

be

affected

if

either

you

or

your

employer

do

not

follow

the

Acas

Code

of

Practice

on

disciplinary

and

grievance

procedures

and

you

go

to

an

employment

tribunal

In

this

situation

a

tribunal

can

adjust

the

amount

of

compensation

awarded

by

up

to

Appeals

You

can

appeal

the

result

of

a

grievance

or

disciplinary

procedure

Your

appeal

must

be

in

writing

Appeals

procedure

Your

employer

’s

grievance

and

disciplinary

procedures

will

set

out

who

you

should

submit

your

appeal

to

the

time

limit

within

which

an

appeal

must

be

made

any

meetings

that

will

be

held

how

the

appeal

meeting

will

be

run

You

have

the

right

to

be

accompanied

during

any

appeal

meetings

Mediation

conciliation

and

arbitration

You

can

get

help

from

a

third

party

to

solve

disputes

between

you

and

your

employer

The

main

ways

you

can

do

this

are

through

mediation

conciliation

arbitration

Mediation

Mediation

is

when

an

independent

and

impartial

third

party

discusses

a

problem

with

you

and

your

employer

or

between

you

and

another

employee

to

try

and

find

a

solution

It

’s

often

used

after

informal

discussions

have

not

come

up

with

a

solution

Mediation

is

voluntary

and

the

mediator

can

not

force

you

or

your

employer

to

accept

a

solution

Both

you

and

your

employer

must

agree

on

the

way

to

solve

the

dispute

Mediation

should

not

be

used

to

solve

problems

that

have

to

be

formally

investigated

for

example

harassment

or

discrimination

You

can

also

find

a

mediation

service

Read

the

Acas

guide

on

mediation

for

more

information

Conciliation

Conciliation

is

similar

to

mediation

but

is

normally

used

when

you

believe

you

may

be

entitled

to

make

a

claim

to

an

employment

tribunal

you

have

already

made

a

claim

to

an

employment

tribunal

Conciliation

is

voluntary

both

you

and

your

employer

must

agree

to

it

before

it

happens

Acas

can

offer

a

free

service

to

help

to

settle

a

claim

or

potential

claim

Read

the

Acas

guide

on

conciliation

for

more

information

Arbitration

Arbitration

is

when

a

third

party

makes

a

firm

decision

on

a

case

after

considering

all

the

issues

You

and

your

employer

must

agree

to

an

arbitrator

’s

decision

being

legally

binding

If

you

do

not

agree

you

can

still

take

a

case

to

an

employment

tribunal

Read

the

Acas

guide

on

arbitration

for

more

information

Tribunals

If

you

have

been

unable

to

solve

a

problem

between

you

and

your

employer

you

may

have

to

go

to

an

employment

tribunal

At

the

tribunal

you

and

your

employer

will

present

your

cases

answer

questions

and

the

tribunal

will

make

a

decision

Help

and

advice

Call

Acas

contact

Citizen

’s

Advice

or

speak

to

your

trade

union

or

staff

representative

for

help

and

advice


What

you

'll

get

Employment

Allowance

allows

eligible

employers

to

reduce

their

annual

National

Insurance

liability

by

up

to

You

’ll

pay

less

employers

Class

National

Insurance

each

time

you

run

your

payroll

until

the

has

gone

or

the

tax

year

ends

whichever

is

sooner

You

can

only

claim

against

your

employers

Class

National

Insurance

liability

up

to

a

maximum

of

each

tax

year

You

can

still

claim

the

allowance

if

your

liability

was

less

than

a

year

Check

if

you

're

eligible

You

can

claim

Employment

Allowance

if

you

’re

a

business

or

charity

including

community

amateur

sports

clubs

and

your

employers

Class

National

Insurance

liabilities

were

less

than

in

the

previous

tax

year

You

can

also

claim

if

you

employ

a

care

or

support

worker

You

can

claim

Employment

Allowance

for

the

previous

tax

years

dating

back

to

the

to

tax

year

Some

of

the

rules

for

claiming

are

different

If

you

’re

part

of

a

group

If

you

’re

part

of

a

group

of

charities

or

companies

also

known

as

connected

companies

the

total

employers

Class

National

Insurance

liabilities

for

the

group

must

be

less

than

Only

one

company

in

the

group

can

claim

the

allowance

If

you

have

more

than

one

payroll

If

you

have

or

had

more

than

one

employer

PAYE

reference

the

total

employers

Class

National

Insurance

liabilities

for

your

combined

payrolls

must

be

less

than

in

the

previous

tax

year

You

can

only

claim

Employment

Allowance

against

one

of

the

payrolls

Off

payroll

salary

payments

Do

not

include

employers

Class

National

Insurance

liabilities

on

payments

you

make

to

off

payroll

workers

in

your

calculations

These

are

known

as

deemed

payments

They

do

not

count

towards

the

threshold

Check

if

de

minimis

state

aid

rules

apply

to

you

If

you

make

or

sell

goods

or

services

Employment

Allowance

counts

as

de

minimis

state

aid

There

’s

a

limit

to

how

much

de

minimis

state

aid

you

can

get

You

must

check

that

you

’re

within

the

de

minimis

state

aid

threshold

work

out

how

much

de

minimis

state

aid

you

’ve

received

You

must

do

this

even

if

you

do

not

make

a

profit

You

do

not

have

to

do

this

if

you

do

not

make

or

sell

goods

or

services

for

example

you

’re

a

charity

an

amateur

sports

club

or

if

you

employ

a

care

worker

Check

you

’re

within

the

de

minimis

state

aid

threshold

Employment

Allowance

counts

towards

the

total

de

minimis

state

aid

you

’re

allowed

to

get

over

a

year

period

You

must

make

sure

you

will

not

exceed

the

de

minimis

state

aid

threshold

for

your

sector

De

minimis

state

aid

and

the

relevant

thresholds

are

worked

out

in

euros

Sector

De

minimis

state

aid

threshold

over

years

Agriculture

products

sector

Fisheries

and

aquaculture

sector

Road

freight

transport

sector

Industrial

sector

other

Work

out

how

much

de

minimis

state

aid

you

’ve

received

Check

if

you

’ve

received

any

de

minimis

state

aid

if

so

you

should

have

been

told

in

writing

Add

the

total

amount

of

de

minimis

state

aid

that

you

’ve

received

or

been

allocated

for

the

current

and

past

tax

years

Add

this

to

the

full

amount

of

Employment

Allowance

for

the

year

you

’re

claiming

for

You

’ll

need

to

convert

this

into

euros

using

the

exchange

rate

for

the

end

of

the

previous

tax

year

If

you

’re

claiming

for

to

you

’ll

need

to

use

the

exchange

rate

on

March

to

If

the

total

is

below

the

threshold

for

your

sector

you

’re

eligible

to

make

a

claim

If

you

’re

a

connected

company

the

total

de

minimis

state

aid

for

all

of

the

companies

in

the

group

must

be

below

the

de

minimis

state

aid

threshold

for

your

sector

The

rules

are

different

if

your

business

covers

more

than

one

sector

Who

can

not

claim

Employment

Allowance

You

can

not

claim

if

you

’re

a

public

body

or

business

doing

more

than

half

your

work

in

the

public

sector

such

as

local

councils

and

NHS

services

unless

you

’re

a

charity

You

also

can

not

claim

if

both

of

the

following

apply

you

’re

a

company

with

only

one

employee

paid

above

the

Class

National

Insurance

secondary

threshold

the

employee

is

also

a

director

of

the

company

Certain

employees

can

not

be

included

in

your

claim

such

as

someone

whose

earnings

are

within

off

payroll

working

rules

someone

you

employ

for

personal

household

or

domestic

work

like

a

nanny

or

gardener

unless

they

’re

a

care

or

support

worker

How

to

claim

How

you

claim

depends

on

whether

you

use

your

own

payroll

software

or

HMRC

’s

Basic

PAYE

tools

If

you

use

your

own

software

To

claim

through

your

payroll

software

put

Yes

in

the

Employment

Allowance

indicator

field

next

time

you

send

an

Employment

Payment

Summary

EPS

to

HM

Revenue

and

Customs

HMRC

If

your

payroll

software

does

not

have

an

Employment

Payment

Summary

field

you

can

use

Basic

PAYE

Tools

Select

your

business

sector

under

de

minimis

state

aid

rules

You

must

select

the

business

sectors

that

apply

to

you

even

if

you

do

not

make

a

profit

Most

businesses

will

need

to

select

the

Industrial

other

category

for

example

a

hair

salon

or

restaurant

If

you

do

not

make

or

sell

goods

or

services

choose

State

aid

rules

do

not

apply

For

example

if

you

’re

a

charity

an

amateur

sports

club

or

if

you

employ

a

care

worker

If

you

use

HMRC

’s

Basic

PAYE

Tools

Select

the

correct

name

in

the

Employer

menu

on

the

home

page

Select

Change

employer

details

Select

Yes

in

the

Employment

Allowance

indicator

field

Answer

Yes

to

the

Do

state

aid

rules

apply

question

if

you

sell

goods

or

services

Select

the

business

sectors

that

apply

to

you

Otherwise

answer

No

and

select

State

aid

rules

do

not

apply

Send

your

EPS

as

normal

Stopping

your

claim

If

you

stop

being

eligible

select

No

in

the

Employment

Allowance

indicator

field

in

your

next

EPS

Do

not

select

No

just

because

you

’ve

reached

the

limit

before

the

end

of

the

tax

year

this

does

not

make

you

ineligible

you

’re

no

longer

employing

anyone

this

allowance

will

stop

at

the

end

of

the

tax

year

If

you

stop

your

claim

before

the

end

of

the

tax

year

April

any

allowance

you

’ve

been

given

that

year

will

be

removed

You

’ll

have

to

pay

any

employers

secondary

Class

National

Insurance

due

as

a

result

When

to

claim

You

need

to

claim

Employment

Allowance

every

tax

year

You

can

claim

at

any

time

in

the

tax

year

but

the

earlier

you

claim

the

sooner

you

will

get

the

allowance

If

you

claim

late

and

do

not

use

your

Employment

Allowance

against

your

employers

Class

National

Insurance

liabilities

you

’ll

have

to

ask

HMRC

to

do

one

of

the

following

use

any

unclaimed

allowance

at

the

end

of

the

year

to

pay

any

tax

or

National

Insurance

you

owe

including

VAT

and

Corporation

Tax

if

you

do

not

owe

anything

on

your

PAYE

bill

give

you

a

refund

after

the

end

of

the

tax

year

if

you

do

not

owe

anything

You

can

see

how

much

Employment

Allowance

you

’ve

used

in

your

HMRC

online

account

Claiming

for

past

years

You

can

claim

Employment

Allowance

for

the

previous

tax

years

dating

back

to

the

to

tax

year

To

claim

for

past

years

it

does

not

matter

how

much

your

employers

Class

National

Insurance

liability

was

or

how

much

de

minimis

state

aid

you

received

The

thresholds

for

employers

Class

National

Insurance

and

de

minimis

state

aid

do

not

apply

Employment

allowance

was

each

year

between

April

and

April

Further

information

Read

Claiming

Employment

Allowance

further

employer

guidance

for

more

information

After

you

've

made

a

claim

You

can

begin

using

your

Employment

Allowance

as

soon

you

submit

your

claim

HMRC

will

not

send

you

a

confirmation

letter

for

your

Employment

Allowance

If

your

claim

is

rejected

you

will

receive

an

automated

message

from

HMRC

within

working

days

You

may

need

to

tell

HMRC

if

last

year

’s

employers

Class

National

Insurance

liabilities

included

deemed

payments

taking

you

over

the

threshold

When

your

Employment

Allowance

counts

as

de

minimis

state

aid

If

you

have

selected

a

business

sector

in

your

claim

HMRC

will

send

a

letter

stating

that

your

Employment

Allowance

counts

as

de

minimis

state

aid

You

must

keep

this

letter

as

you

may

need

it

if

you

apply

for

other

de

minimis

state

aid


Overview

The

Child

Maintenance

Service

can

ask

you

to

give

information

about

your

employee

so

they

can

work

out

the

right

amount

of

child

maintenance

set

up

a

deduction

from

earnings

order

DEO

answer

enquiries

from

other

organisations

who

collect

payments

of

child

maintenance

on

their

behalf

You

may

also

be

given

an

attachment

of

earnings

order

AEO

by

a

court

Your

legal

obligations

when

deducting

child

maintenance

By

law

you

must

give

information

to

the

Child

Maintenance

Service

if

you

’re

asked

to

send

payments

as

soon

as

possible

to

arrive

no

later

than

the

day

of

the

month

following

the

month

you

made

the

deduction

tell

the

Child

Maintenance

Service

immediately

if

there

are

any

problems

with

taking

payments

from

a

paying

parent

’s

earnings

make

regular

payments

if

you

do

not

send

payments

and

do

not

explain

why

you

could

be

taken

to

court

The

paying

parent

is

the

parent

who

does

not

have

main

day

to

day

care

of

the

child

You

must

report

a

change

of

circumstances

to

the

Child

Maintenance

Service

within

days

For

example

if

an

employee

leaves

your

business

you

’re

asked

to

set

up

a

deduction

from

earnings

order

DEO

for

someone

who

does

not

work

for

you

You

can

report

changes

online

or

by

phone

Use

the

Child

Maintenance

Service

online

If

you

’ve

ever

managed

a

case

through

the

Child

Maintenance

Service

you

can

register

for

the

online

service

The

service

lets

you

see

all

deductions

report

and

make

changes

send

messages

see

important

information

you

’ve

been

sent

Call

the

Child

Maintenance

Service

You

can

call

the

Child

Maintenance

Service

if

you

have

questions

or

need

to

report

a

change

Deduction

from

earnings

orders

DEOs

Deduction

from

earnings

orders

DEOs

are

a

way

of

collecting

child

maintenance

directly

from

a

paying

parent

’s

earnings

or

pension

The

paying

parent

is

the

parent

who

does

not

have

main

day

to

day

care

of

the

child

When

you

’ll

get

a

DEO

You

’ll

be

sent

a

deduction

from

earnings

order

DEO

if

one

of

your

employees

is

a

paying

parent

who

chooses

to

pay

child

maintenance

direct

from

their

earnings

does

not

pay

child

maintenance

owed

does

not

pay

the

correct

amount

does

not

pay

on

time

What

you

need

to

do

You

must

deduct

the

amount

of

child

maintenance

stated

on

the

DEO

from

your

employee

’s

net

earnings

or

their

pension

and

pay

it

to

the

Child

Maintenance

Service

This

will

include

any

arrears

that

are

due

Other

court

orders

against

your

employee

You

could

get

a

DEO

from

the

Child

Maintenance

Service

and

an

attachment

of

earnings

order

AEO

from

a

court

How

to

calculate

deductions

The

deduction

from

earnings

order

DEO

will

show

rates

Rate

What

it

means

Normal

deduction

rate

NDR

The

amount

your

employee

owes

in

child

maintenance

You

’ll

deduct

this

from

their

pay

Protected

earnings

rate

PER

or

protected

earnings

proportion

PEP

The

minimum

pay

you

must

make

sure

your

employee

takes

home

after

all

deductions

have

been

made

The

PER

applies

to

cases

opened

before

March

The

PEP

applies

to

cases

opened

from

March

You

must

make

sure

that

your

deduction

leaves

your

employee

with

the

amount

of

their

protected

earnings

unless

the

deduction

is

for

administrative

costs

How

much

to

deduct

You

may

not

always

be

able

to

deduct

the

full

NDR

from

your

employee

’s

pay

This

depends

on

how

much

they

have

left

in

net

earnings

once

you

’ve

taken

in

account

their

PER

or

PEP

You

can

deduct

up

to

for

administration

costs

If

you

can

not

deduct

the

full

NDR

You

must

keep

a

record

of

the

shortfall

carry

forward

the

shortfall

to

the

next

period

send

any

deduction

you

’ve

been

able

to

make

to

the

court

or

Child

Maintenance

Service

You

then

deduct

the

full

amount

of

the

shortfall

plus

the

NDR

owed

for

the

next

pay

period

You

must

still

leave

your

employee

with

the

PER

or

PEP

If

the

shortfall

is

carried

forward

for

several

weeks

before

being

repaid

keep

a

record

of

the

ongoing

shortfall

The

Child

Maintenance

Service

or

court

may

need

to

review

an

NDR

if

an

employee

consistently

can

not

pay

it

If

you

pay

your

employee

holiday

pay

in

advance

You

’ll

have

to

calculate

your

employee

’s

total

net

earnings

for

the

pay

period

multiply

the

PER

or

PEP

and

the

NDR

by

the

number

of

weeks

in

the

pay

period

set

aside

the

combined

PER

or

PEP

and

take

off

the

combined

NDR

in

the

usual

way

If

you

get

more

than

one

DEO

or

AEO

for

an

employee

Sometimes

a

paying

parent

has

more

than

one

case

and

is

paying

child

maintenance

for

children

by

different

receiving

parents

The

receiving

parent

has

main

day

to

day

care

of

the

child

The

paying

parent

does

not

have

main

day

to

day

care

You

’ll

have

to

pay

AEOs

in

the

order

of

the

date

of

issue

so

you

might

have

to

finish

deducting

payments

for

one

before

another

AEOs

for

maintenance

have

to

be

paid

before

AEOs

for

civil

debts

What

counts

as

earnings

A

deduction

from

earnings

order

DEO

or

an

attachment

of

earnings

order

AEO

can

only

be

made

from

the

following

earnings

wages

fees

bonus

commission

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

over

and

above

statutory

pay

What

does

not

count

as

earnings

Your

employee

can

not

pay

child

maintenance

by

DEO

or

AEO

if

their

only

earnings

are

in

the

following

categories

amounts

paid

by

a

public

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

Statutory

Maternity

Pay

Statutory

Paternity

Pay

Statutory

Adoption

Pay

Statutory

Redundancy

Pay

Make

DEO

payments

You

can

be

prosecuted

if

you

do

not

pay

the

amount

on

a

deduction

from

earnings

order

DEO

You

can

make

DEO

payments

by

using

the

Banks

Automated

Clearing

System

BACS

The

Child

Maintenance

Service

can

help

you

set

it

up

Pay

online

You

can

manage

your

Child

Maintenance

Service

payments

online

You

should

send

a

single

bulk

BACS

payment

for

all

the

employees

you

make

a

deduction

from

You

’ll

get

a

monthly

schedule

Pay

by

other

methods

You

can

also

pay

by

internet

banking

telephone

banking

cheque

made

payable

to

The

Child

Maintenance

Service

Account

details

to

use

Sort

code

Account

number

Account

name

Account

code

Transaction

code

DWP

CMG

Employers

You

’ll

need

to

give

the

employer

reference

number

It

will

be

a

digit

number

starting

with

When

to

pay

You

should

send

a

payment

to

the

Child

Maintenance

Service

so

it

gets

there

no

later

than

the

day

of

the

month

following

the

month

that

you

took

it

You

and

your

employee

will

be

sent

a

letter

every

year

to

remind

you

how

much

must

be

paid

and

when

Deductions

for

administrative

costs

You

can

take

up

to

towards

administrative

costs

for

each

deduction

on

top

of

the

amount

asked

for

on

the

DEO

You

can

take

it

even

if

it

reduces

your

employee

’s

income

below

the

protected

earnings

proportion

or

protected

earnings

rate

Inform

your

employee

You

must

inform

your

employee

in

writing

about

each

deduction

when

they

are

given

their

pay

statement

Include

the

amount

if

any

you

deduct

towards

your

expenses

If

pay

statements

are

not

usually

given

you

should

inform

your

employee

in

writing

You

should

do

this

no

later

than

the

employee

’s

pay

day

after

the

deduction

was

made

If

you

pay

the

wrong

amount

Tell

the

Child

Maintenance

Service

if

you

find

a

mistake

in

the

amount

you

’ve

paid

You

can

either

use

the

Child

Maintenance

Service

online

call

the

employer

payment

team

Change

of

circumstances

for

DEOs

Tell

the

Child

Maintenance

Service

if

your

employee

’s

circumstances

change

You

can

either

use

the

Child

Maintenance

Service

online

call

the

employer

helpline

If

your

business

stops

trading

or

if

your

employee

leaves

your

employment

you

must

tell

the

Child

Maintenance

Service

within

days

You

should

also

tell

them

if

your

employee

changes

their

hours

You

and

your

employee

will

be

sent

a

revised

deduction

from

earnings

order

DEO

If

the

Child

Maintenance

Service

cancels

a

DEO

They

will

write

to

you

and

your

employee

to

tell

you

the

DEO

has

been

cancelled

They

will

ask

you

to

stop

taking

deductions

from

the

date

of

the

letter

You

must

only

stop

taking

deductions

if

you

’re

told

in

writing

If

you

do

not

help

with

DEOs

or

AEOs

You

can

be

fined

up

to

or

sent

to

prison

for

up

to

days

if

you

do

not

do

what

an

attachment

of

earnings

order

AEO

says

you

should

do

If

you

’ve

got

a

deduction

from

earnings

order

DEO

it

’s

an

offence

to

not

provide

information

when

it

’s

required

make

a

false

statement

or

representation

knowingly

provide

false

information

delay

or

obstruct

an

inspector

on

purpose

refuse

or

fail

to

answer

any

questions

or

supply

any

information

or

to

produce

any

document

when

it

’s

asked

for

The

Child

Maintenance

Service

sometimes

sends

inspectors

to

interview

paying

parents

at

work

You

must

let

them

interview

your

employee

The

paying

parent

is

the

parent

who

does

not

have

main

day

to

day

care

of

the

child

You

can

be

fined

up

to

if

you

’re

found

guilty

of

any

of

these

offences


Using

PAYE

Online

As

an

employer

you

need

to

use

HM

Revenue

and

Customs

HMRC

PAYE

Online

service

to

check

what

you

owe

HMRC

pay

your

bill

see

your

payment

history

access

tax

codes

and

notices

about

your

employees

appeal

a

penalty

get

alerts

from

HMRC

when

you

report

or

pay

late

or

do

not

send

the

expected

number

of

reports

in

a

month

send

expenses

and

benefits

returns

such

as

car

and

Online

services

may

be

slow

during

busy

times

Check

if

there

are

any

problems

with

this

service

Sign

in

This

guide

is

also

available

in

Welsh

Cymraeg

Before

you

start

Most

new

employers

get

a

login

when

they

register

as

an

employer

online

If

you

do

not

have

a

login

because

you

registered

in

a

different

way

you

’ll

need

to

enrol

for

PAYE

Online

separately

Tax

codes

and

notices

HMRC

sends

you

information

about

your

employees

through

PAYE

Online

You

can

log

in

to

view

tax

code

notices

and

student

loan

notices

and

National

Insurance

verification

notices

NVR

and

NOT

late

reporting

and

late

payment

alerts

HMRC

call

these

generic

notifications

You

can

also

access

these

through

some

payroll

software

or

by

using

the

PAYE

Desktop

Viewer

Enrol

if

you

did

not

register

online

You

only

need

to

enrol

separately

for

HM

Revenue

and

Customs

HMRC

PAYE

Online

service

if

you

did

not

get

a

login

when

you

registered

as

an

employer

this

is

usually

because

you

did

not

register

online

You

’ll

need

your

PAYE

reference

and

Accounts

Office

reference

these

are

included

in

the

letter

from

HMRC

confirming

your

registration

Enrol

for

PAYE

Online

How

you

enrol

depends

on

whether

you

already

have

an

online

account

for

other

taxes

for

example

Corporation

Tax

or

Self

Assessment

You

already

have

an

account

Sign

in

to

your

account

and

select

PAYE

for

employers

from

the

list

You

do

not

have

an

account

Enrol

as

a

new

business

account

holder

and

select

Add

a

tax

to

your

account

on

the

Business

tax

summary

page

You

will

then

be

able

to

add

PAYE

for

employers

PAYE

Desktop

Viewer

PAYE

Desktop

Viewer

is

an

application

from

HM

Revenue

and

Customs

HMRC

that

allows

you

to

view

search

and

sort

large

numbers

of

employee

tax

codes

and

notices

You

can

also

use

it

to

download

notices

and

view

them

offline

instead

of

accessing

them

through

HMRC

’s

PAYE

Online

service

or

your

payroll

software

if

it

includes

this

feature

Download

PAYE

Desktop

Viewer


Overview

You

must

pay

Class

National

Insurance

contributions

on

work

benefits

you

give

to

your

employees

such

as

a

company

mobile

phone

You

must

also

pay

them

on

payments

of

more

than

that

you

make

to

employees

when

their

employment

ends

such

as

a

redundancy

payment

termination

awards

You

only

have

to

pay

Class

National

Insurance

contributions

on

termination

awards

if

you

have

not

already

paid

Class

National

Insurance

contributions

on

them

There

’s

different

guidance

on

payment

of

Class

National

Insurance

on

sporting

testimonials

When

to

pay

When

you

pay

Class

National

Insurance

contributions

depends

on

whether

they

are

work

benefits

or

termination

awards

Work

benefits

You

need

to

pay

contributions

on

work

benefits

by

July

each

year

for

the

previous

tax

year

You

’ll

need

to

pay

by

July

if

paying

by

post

Termination

awards

You

pay

contributions

on

termination

awards

through

PAYE

Pay

contributions

on

work

benefits

online

You

can

pay

online

using

direct

debit

one

off

payment

bank

transfer

credit

card

or

corporate

debit

card

Pay

now

Other

ways

to

pay

contributions

on

work

benefits

Make

sure

you

pay

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

Up

to

days

online

or

telephone

banking

Faster

Payments

CHAPS

working

days

online

by

debit

or

corporate

credit

card

Bacs

at

your

bank

or

building

society

Direct

Debit

if

you

’ve

set

one

up

with

HMRC

before

by

cheque

through

the

post

working

days

Direct

Debit

if

you

have

not

set

one

up

with

HMRC

before

If

the

deadline

falls

on

a

weekend

or

bank

holiday

your

payment

must

arrive

in

HMRC

’s

bank

account

on

the

last

working

day

of

the

week

unless

you

’re

using

Faster

Payments

Bank

details

for

online

or

telephone

banking

CHAPS

Bacs

You

can

pay

by

Faster

Payments

CHAPS

or

Bacs

to

HM

Revenue

and

Customs

HMRC

account

Sort

code

Account

number

Account

name

HMRC

Cumbernauld

Reference

number

You

’ll

need

to

give

a

character

number

as

the

payment

reference

This

starts

with

your

character

Accounts

Office

reference

number

Then

add

the

tax

year

you

want

to

pay

for

and

the

digits

to

make

sure

your

payment

is

assigned

correctly

Tax

year

Add

these

digits

to

your

reference

number

to

to

to

You

can

find

your

Accounts

Office

reference

number

on

the

letter

HMRC

sent

you

when

you

first

registered

as

an

employer

the

front

of

your

payment

booklet

or

the

letter

from

HMRC

that

replaced

it

You

must

make

a

separate

payment

for

Class

payments

You

can

not

add

them

to

a

standard

PAYE

payment

How

long

it

takes

Payments

by

Faster

Payments

online

or

telephone

banking

usually

reach

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Check

your

bank

’s

transaction

limits

and

processing

times

before

making

a

payment

Overseas

payments

Use

these

details

to

pay

from

an

overseas

account

Account

number

IBAN

Bank

identifier

code

BIC

Account

name

HMRC

Cumbernauld

HMRC

’s

banking

address

is

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

can

not

pay

by

personal

credit

card

Make

your

payment

to

HMRC

Cumbernauld

office

You

’ll

need

to

give

a

character

payment

reference

This

starts

with

your

character

Accounts

Office

reference

number

You

can

find

this

on

the

letter

HM

Revenue

and

Customs

HMRC

sent

you

when

you

first

registered

as

an

employer

the

front

of

your

payment

booklet

or

the

letter

from

HMRC

that

replaced

it

Add

the

tax

year

you

want

to

pay

for

and

the

digits

If

you

do

not

do

this

your

payment

will

be

allocated

to

the

current

tax

year

instead

If

you

’re

unable

to

pay

your

Class

National

Insurance

bill

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

How

long

it

takes

Allow

working

days

for

your

payment

to

reach

HMRC

’s

bank

account

At

your

bank

or

building

society

You

can

pay

at

a

branch

by

cash

or

cheque

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

Class

payslip

reference

number

on

the

back

of

your

cheque

You

’ll

find

the

reference

number

on

the

payslip

provided

by

HMRC

You

must

use

your

Class

payslip

when

paying

in

Do

not

use

a

standard

PAYE

payslip

from

your

booklet

or

your

payment

will

be

delayed

How

long

it

takes

Allow

working

days

for

your

payment

to

reach

HMRC

’s

bank

account

Direct

Debit

Set

up

a

new

Direct

Debit

through

your

business

’s

HM

Revenue

and

Customs

HMRC

online

account

to

make

a

single

payment

for

Class

contributions

You

can

not

use

an

existing

Direct

Debit

for

standard

PAYE

payments

You

’ll

need

to

set

up

a

payment

each

time

you

pay

HMRC

through

Direct

Debit

Making

the

payment

You

’ll

need

to

give

a

character

payment

reference

This

starts

with

your

character

Accounts

Office

reference

number

You

can

find

this

on

the

letter

HMRC

sent

you

when

you

first

registered

as

an

employer

the

front

of

your

payment

booklet

or

the

letter

from

HMRC

that

replaced

it

Add

the

tax

year

you

want

to

pay

for

and

the

digits

If

you

do

not

do

this

your

payment

will

be

allocated

to

the

current

tax

year

instead

Allow

working

days

to

process

a

Direct

Debit

the

first

time

you

set

one

up

It

should

take

working

days

the

next

time

if

you

’re

using

the

same

bank

details

By

cheque

through

the

post

You

can

send

a

cheque

by

post

to

HM

Revenue

and

Customs

HMRC

You

do

not

need

to

include

a

street

name

city

name

or

PO

box

with

this

address

Allow

working

days

for

your

payment

to

reach

HMRC

What

to

include

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

Class

reference

number

on

the

back

of

the

cheque

You

’ll

find

this

on

your

payslip

Include

the

payslip

HMRC

sent

you

You

can

not

use

a

standard

PAYE

payslip

from

your

booklet

Do

not

fold

the

payslip

or

cheque

or

fasten

them

together

Your

payment

may

be

delayed

if

you

do

not

fill

in

your

cheque

properly

If

you

want

a

receipt

include

a

note

asking

for

one

If

you

do

not

have

a

payslip

You

can

print

a

payslip

to

use

to

pay

by

post

You

can

not

use

this

at

a

bank

Check

your

payment

has

been

received

Check

your

HM

Revenue

and

Customs

HMRC

online

account

it

should

update

within

working

days

If

you

’re

paying

by

cheque

through

the

post

you

can

include

a

letter

with

your

payment

to

request

a

receipt

from

HMRC

Class

contributions

on

sporting

testimonials

A

sporting

testimonial

is

an

event

or

series

of

events

to

honour

a

player

for

their

service

such

as

when

the

player

retires

The

testimonial

committee

must

pay

Class

National

Insurance

if

the

payment

to

a

player

is

more

than

not

in

the

player

’s

contract

The

payment

is

usually

the

profit

from

the

event

The

committee

must

pay

the

contributions

on

the

payment

through

PAYE


Overview

You

must

tell

HM

Revenue

and

Customs

HMRC

when

you

take

on

a

new

employee

and

be

registered

as

an

employer

Before

you

pay

your

new

starter

follow

these

steps

Check

you

need

to

pay

them

through

PAYE

Get

employee

information

to

work

out

their

tax

code

if

you

do

not

have

their

use

HMRC

’s

starter

checklist

which

replaced

the

Find

out

if

they

need

to

repay

a

student

loan

Use

these

details

to

set

up

your

new

employee

in

your

payroll

software

Register

your

employee

with

HMRC

using

a

Full

Payment

Submission

FPS

You

must

also

follow

the

same

steps

as

when

you

start

employing

staff

for

the

first

time

for

example

checking

they

can

work

in

the

UK

Check

you

need

to

pay

someone

through

PAYE

You

usually

have

to

pay

your

employees

through

PAYE

if

they

earn

or

more

a

week

a

month

or

a

year

You

do

not

need

to

pay

self

employed

workers

through

PAYE

Working

out

if

someone

is

an

employee

or

self

employed

As

a

general

rule

someone

is

employed

if

they

work

for

you

and

do

not

have

any

of

the

risks

associated

with

running

a

business

self

employed

if

they

run

their

own

business

and

are

responsible

for

its

success

or

failure

You

must

check

each

worker

’s

employment

status

to

make

sure

they

’re

not

self

employed

If

you

get

it

wrong

you

may

have

to

pay

extra

tax

National

Insurance

interest

and

a

penalty

Temporary

or

agency

workers

You

need

to

operate

PAYE

on

temporary

workers

that

you

pay

directly

as

long

as

they

’re

classed

as

an

employee

You

do

not

need

to

operate

PAYE

if

a

worker

is

paid

by

an

agency

unless

the

agency

’s

based

abroad

and

does

not

have

a

trading

address

or

representative

in

the

UK

There

are

special

rules

for

harvest

workers

or

shoot

beaters

employed

for

less

than

weeks

Employees

you

only

pay

once

You

operate

PAYE

differently

for

employees

you

only

pay

once

Set

up

a

payroll

record

with

their

full

name

and

address

If

you

give

them

a

payroll

ID

make

sure

it

’s

unique

When

you

send

your

Full

Payment

Submission

FPS

use

tax

code

T

on

a

Week

or

Month

basis

put

IO

in

the

Pay

frequency

field

do

not

put

a

start

or

leaving

date

Give

your

employee

a

statement

showing

their

pay

before

and

after

deductions

and

the

payment

date

for

example

a

payslip

or

a

letter

Do

not

give

them

a

Volunteers

You

do

not

need

to

operate

PAYE

on

volunteers

if

they

only

get

expenses

that

are

not

subject

to

tax

or

National

Insurance

check

if

their

expenses

are

affected

Students

Operate

PAYE

on

students

in

the

same

way

as

you

do

for

other

employees

Get

employee

information

You

need

to

get

certain

information

from

your

employee

so

you

can

set

them

up

with

the

correct

tax

code

and

starter

declaration

on

your

payroll

software

You

’ll

usually

get

most

of

this

information

from

the

employee

’s

but

they

’ll

have

to

fill

in

a

starter

checklist

which

replaced

the

form

if

they

do

not

have

a

recent

You

’ll

need

your

employee

’s

date

of

birth

gender

full

address

start

date

From

your

employee

’s

you

’ll

need

their

full

name

leaving

date

from

their

last

job

total

pay

and

tax

paid

to

date

for

the

current

tax

year

student

loan

deduction

status

National

Insurance

number

existing

tax

code

You

must

keep

this

information

in

your

payroll

records

for

the

current

year

and

the

following

tax

years

If

your

employee

does

not

have

a

Ask

your

employee

for

this

information

if

you

do

not

have

their

or

if

they

left

their

last

job

before

April

The

form

is

no

longer

used

Get

the

information

by

asking

your

new

employee

to

complete

HMRC

’s

new

starter

checklist

If

your

employee

has

more

than

one

You

should

use

the

with

the

latest

date

and

give

the

other

one

back

to

the

employee

If

they

have

the

same

leaving

date

use

the

with

the

highest

tax

free

allowance

or

least

additional

pay

for

a

K

code

and

give

the

other

one

back

to

the

employee

Work

out

your

employee

’s

tax

code

When

you

’ve

got

your

employee

’s

information

you

can

use

a

tool

to

work

out

their

tax

code

and

starter

declaration

find

out

what

else

to

do

before

you

pay

your

employee

for

the

first

time

Work

out

your

employee

’s

tax

code

Employees

you

only

pay

once

and

secondments

from

abroad

There

’s

a

different

way

to

work

out

tax

codes

for

employees

who

you

only

pay

once

or

who

are

seconded

from

abroad

Student

loan

repayments

You

should

make

student

loan

deductions

if

any

of

the

following

apply

your

new

employee

’s

shows

that

deductions

should

continue

your

new

employee

tells

you

they

’re

repaying

a

student

loan

or

a

postgraduate

loan

for

example

on

a

starter

checklist

HM

Revenue

and

Customs

HMRC

sends

you

form

or

form

and

your

employee

earns

over

the

income

threshold

for

their

loan

What

you

need

to

do

You

should

follow

these

steps

even

if

your

employee

has

a

from

their

last

job

Ask

your

new

employee

if

they

have

a

student

loan

or

a

postgraduate

loan

they

may

have

both

If

they

finished

their

studies

after

April

in

the

current

tax

year

they

will

not

start

to

repay

their

loan

until

the

next

tax

year

Record

their

answer

in

your

payroll

software

You

do

not

need

to

calculate

their

loan

recovery

repayments

your

payroll

software

will

do

this

for

you

If

your

employee

has

a

student

loan

ask

them

to

sign

in

to

their

repayment

account

and

check

which

plan

to

use

for

deductions

They

can

contact

the

Student

Loans

Company

if

they

’re

still

not

sure

If

they

can

not

tell

you

use

Plan

in

your

payroll

software

until

you

get

a

student

loan

start

notice

Where

the

employee

is

on

more

than

one

plan

start

deductions

for

the

plan

with

the

lowest

recovery

threshold

until

you

get

an

Check

the

student

loan

recovery

thresholds

Report

these

deductions

to

HMRC

when

you

pay

your

employee

Special

rules

In

some

cases

there

are

special

rules

for

making

student

loan

deductions

Examples

include

you

’re

sent

a

court

order

to

collect

a

debt

directly

from

your

employee

’s

earnings

you

change

how

often

you

pay

your

employee

such

as

from

weekly

to

monthly

the

employee

has

more

than

one

job

with

you

and

you

need

to

aggregate

earnings

Stopping

deductions

HMRC

will

tell

you

if

you

need

to

stop

making

loan

deductions

from

your

employees

pay

They

’ll

send

you

form

for

student

loans

form

for

postgraduate

loans

Do

not

stop

making

deductions

if

an

employee

asks

you

to

Registering

your

new

employee

Register

your

new

employee

with

HM

Revenue

and

Customs

HMRC

by

including

their

details

on

a

Full

Payment

Submission

FPS

the

first

time

you

pay

them

On

this

FPS

include

information

you

’ve

collected

from

them

the

tax

code

and

starter

declaration

that

you

’ve

worked

out

pay

and

deductions

for

example

tax

National

Insurance

and

student

loan

deductions

since

they

started

working

for

you

do

not

include

figures

from

their

previous

job

Giving

your

employee

a

payroll

ID

You

can

assign

payroll

IDs

to

your

employees

The

ID

must

be

unique

so

use

a

different

one

if

you

re

employ

someone

if

you

do

this

within

the

same

tax

year

restart

their

year

to

date

information

from

an

employee

has

more

than

one

job

in

the

same

PAYE

scheme

If

you

re

use

a

previous

payroll

ID

you

’ll

create

a

duplicate

record

and

report

payroll

incorrectly

Special

rules

There

are

special

rules

for

making

deductions

for

female

employees

entitled

to

reduced

National

Insurance

employees

you

only

pay

once

harvest

workers

and

casual

beaters

certain

employees

with

more

than

one

job

Late

or

starter

checklist

You

may

need

to

update

your

payroll

records

if

your

employee

gives

you

a

or

starter

checklist

after

you

’ve

registered

them

with

HM

Revenue

and

Customs

HMRC

You

only

need

a

starter

checklist

from

your

employee

to

work

out

their

tax

code

if

they

do

not

have

a

or

if

they

left

their

last

job

before

April

If

HMRC

has

sent

you

a

tax

code

Use

the

tax

code

that

HMRC

has

sent

you

if

your

employee

gives

you

a

or

starter

checklist

after

you

’ve

first

paid

them

Deduct

any

student

loan

repayments

from

the

date

your

employee

started

with

you

If

HMRC

has

not

sent

you

a

code

Late

Use

your

employee

’s

to

work

out

their

tax

code

and

update

their

details

in

your

payroll

software

If

your

employee

left

their

last

job

after

April

you

should

also

update

both

the

Total

pay

to

date

and

Total

tax

to

date

fields

in

your

payroll

software

for

the

first

week

you

included

this

information

If

your

software

finds

errors

update

the

fields

with

the

correct

figures

Late

starter

checklist

Use

your

employee

’s

starter

checklist

to

update

the

starter

declaration

in

your

payroll

records

Keep

using

the

tax

code

you

used

in

your

first

Full

Payment

Submission

FPS

until

HMRC

sends

you

a

new

one

When

you

next

pay

your

employee

Do

not

enter

another

start

date

on

the

FPS

even

if

you

have

not

reported

a

start

date

before


Checks

you

can

make

on

someone

's

record

Employers

can

check

the

criminal

record

of

someone

applying

for

a

role

This

is

known

as

getting

a

Disclosure

and

Barring

Service

DBS

check

You

can

request

a

more

detailed

check

for

certain

roles

for

example

in

healthcare

or

childcare

There

are

different

rules

for

getting

a

criminal

record

check

in

Scotland

and

Northern

Ireland

Types

of

check

You

can

request

a

basic

check

which

shows

unspent

convictions

and

conditional

cautions

a

standard

check

which

shows

spent

and

unspent

convictions

cautions

reprimands

and

final

warnings

an

enhanced

check

which

shows

the

same

as

a

standard

check

plus

any

information

held

by

local

police

that

’s

considered

relevant

to

the

role

an

enhanced

check

with

barred

lists

which

shows

the

same

as

an

enhanced

check

plus

whether

the

applicant

is

on

the

list

of

people

barred

from

doing

the

role

If

you

carry

out

criminal

records

checks

you

must

have

a

policy

on

employing

ex

offenders

and

show

it

to

any

applicant

who

asks

for

it

Checking

your

own

criminal

record

You

can

only

request

a

basic

check

for

yourself

If

you

’re

self

employed

an

organisation

you

’re

working

with

can

get

a

standard

enhanced

or

enhanced

with

barred

lists

check

for

you

where

the

role

is

eligible

Childminders

can

get

a

check

through

Ofsted

When

to

repeat

a

check

A

DBS

check

has

no

official

expiry

date

Any

information

included

will

be

accurate

at

the

time

the

check

was

carried

out

It

’s

up

to

you

to

decide

when

a

new

check

is

needed

If

the

applicant

has

signed

up

for

the

DBS

update

service

you

can

check

whether

their

certificate

is

up

to

date

online

Certificates

for

previous

roles

You

can

accept

a

certificate

that

was

requested

for

a

previous

role

but

you

must

check

the

applicant

’s

identity

matches

the

details

on

the

certificate

check

the

certificate

is

the

right

level

and

type

for

the

role

applied

for

check

to

see

if

anything

has

changed

if

the

applicant

is

signed

up

for

the

update

service

Checks

on

someone

who

lived

abroad

DBS

checks

will

not

cover

the

time

someone

lived

outside

the

UK

Check

the

rules

in

the

country

they

lived

in

Contact

DBS

Contact

DBS

if

you

’re

not

sure

whether

you

can

request

a

check

Get

a

basic

DBS

check

for

an

employee

You

can

request

a

Disclosure

and

Barring

Service

DBS

check

on

behalf

of

an

employee

There

’s

a

different

process

to

request

your

own

basic

DBS

check

How

to

do

a

check

You

’ll

need

to

choose

a

company

from

the

list

of

responsible

organisations

registered

with

DBS

to

process

checks

They

will

carry

out

the

check

and

tell

you

the

outcome

once

it

’s

complete

The

applicant

will

receive

their

certificate

by

post

They

can

also

set

up

a

DBS

online

account

to

view

the

certificate

online

How

much

it

costs

A

basic

check

costs

The

responsible

organisation

may

also

charge

an

administration

fee

If

you

do

more

than

basic

checks

each

year

you

can

become

a

responsible

organisation

Contact

DBS

to

find

out

what

’s

involved

How

long

it

takes

A

basic

check

takes

up

to

days

If

you

’re

registered

with

DBS

you

can

use

the

tracking

service

to

track

multiple

applications

Get

a

standard

or

enhanced

DBS

check

for

an

employee

How

you

request

a

standard

or

enhanced

check

depends

on

how

many

checks

you

do

a

year

If

you

do

fewer

than

checks

a

year

you

must

use

a

company

known

as

an

umbrella

body

or

more

checks

a

year

you

can

choose

to

register

with

DBS

or

use

an

umbrella

body

How

to

do

a

check

Ask

DBS

or

your

umbrella

body

for

an

application

form

Give

the

form

to

the

applicant

to

fill

in

The

applicant

will

return

the

completed

form

to

you

along

with

documents

proving

their

identity

Send

the

completed

application

form

to

DBS

or

your

umbrella

body

DBS

will

send

a

certificate

to

the

applicant

You

must

ask

the

applicant

to

show

you

the

certificate

so

you

can

check

it

’s

genuine

How

much

it

costs

How

much

it

costs

depends

on

the

type

of

check

Type

of

check

Cost

Standard

Enhanced

Enhanced

with

barred

lists

Checks

are

free

for

volunteers

How

long

it

takes

It

usually

takes

around

weeks

but

it

can

take

longer

if

the

details

given

for

the

check

are

incorrect

several

police

forces

need

to

be

involved

in

the

check

You

can

not

pay

more

to

get

a

faster

check

If

you

’re

registered

with

DBS

you

can

use

the

tracking

service

to

track

multiple

applications

Checks

on

carers

If

you

provide

care

services

for

adults

for

example

in

a

care

home

you

can

use

a

service

called

DBS

Adult

First

This

will

confirm

usually

within

days

if

the

applicant

can

start

work

as

long

as

they

’re

supervised

should

wait

for

the

results

of

an

enhanced

check

The

service

costs

an

extra


Entitlement

When

an

employee

takes

time

off

to

adopt

a

child

or

have

a

child

through

a

surrogacy

arrangement

they

might

be

eligible

for

Statutory

Adoption

Pay

and

Leave

Statutory

Adoption

Leave

Employees

can

take

up

to

weeks

Statutory

Adoption

Leave

The

first

weeks

is

known

as

Ordinary

Adoption

Leave

the

last

weeks

as

Additional

Adoption

Leave

Leave

can

start

on

the

date

the

child

starts

living

with

the

employee

or

up

to

days

before

the

expected

placement

date

UK

adoptions

when

an

employee

has

been

matched

with

a

child

to

be

placed

with

them

by

a

UK

adoption

agency

when

the

child

arrives

in

the

UK

or

within

days

of

this

date

overseas

adoptions

the

day

the

child

’s

born

or

the

day

after

parents

in

surrogacy

arrangements

Statutory

Adoption

Pay

Statutory

Adoption

Pay

SAP

for

employees

is

of

their

gross

average

weekly

earnings

for

the

first

weeks

a

week

or

of

their

gross

average

weekly

earnings

whichever

is

lower

for

the

next

weeks

Tax

and

National

Insurance

need

to

be

deducted

Calculate

an

employee

’s

adoption

leave

and

pay

using

the

maternity

and

paternity

calculator

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

scheme

for

adoption

leave

and

pay

You

must

make

sure

your

scheme

’s

policies

are

clear

and

available

to

staff

Employment

rights

An

employee

’s

employment

rights

like

the

right

to

pay

holidays

and

returning

to

a

job

are

protected

during

adoption

leave

You

still

have

to

pay

Statutory

Adoption

Pay

even

if

you

stop

trading

Eligibility

Some

employees

will

not

qualify

for

both

leave

and

pay

Statutory

Adoption

Leave

Employees

must

give

you

the

correct

notice

be

classed

as

an

employee

They

do

not

have

to

give

you

proof

of

the

adoption

or

surrogacy

unless

you

ask

for

it

Leave

for

employees

adopting

a

child

from

overseas

Employee

must

also

sign

form

if

they

’re

adopting

from

overseas

with

a

partner

This

confirms

they

’re

not

taking

paternity

leave

or

pay

Statutory

Adoption

Pay

Employees

must

have

been

continuously

employed

by

you

for

at

least

weeks

up

to

any

day

in

the

week

they

were

matched

with

a

child

be

on

your

payroll

and

earn

at

least

a

week

in

an

week

period

the

relevant

period

give

you

the

correct

notice

give

you

proof

of

the

adoption

If

your

employee

usually

earns

an

average

of

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

adoption

pay

calculator

to

check

an

employee

’s

eligibility

and

work

out

their

matching

week

relevant

period

notice

period

and

adoption

pay

There

are

special

rules

for

some

employee

situations

for

example

if

they

leave

become

sick

or

if

they

or

their

child

dies

Pay

for

employees

adopting

a

child

from

overseas

The

requirements

are

the

same

for

employees

adopting

from

overseas

except

they

must

have

been

continuously

employed

by

you

for

at

least

weeks

at

the

start

of

the

week

when

the

pay

will

begin

They

must

also

sign

form

if

they

’re

adopting

with

a

partner

This

confirms

they

’re

not

taking

paternity

leave

or

pay

Pay

for

employees

in

surrogacy

arrangements

The

requirements

are

the

same

for

employees

in

surrogacy

arrangements

except

they

must

have

been

continuously

employed

by

you

for

at

least

weeks

up

to

any

day

in

the

week

before

the

baby

is

due

If

you

ask

for

it

they

must

also

give

you

proof

that

they

intend

to

become

the

baby

’s

legal

parent

Who

can

not

qualify

Employees

will

not

qualify

for

either

adoption

leave

or

pay

if

they

become

a

special

guardian

or

kinship

carer

adopt

a

stepchild

or

family

member

adopt

privately

for

example

without

permission

from

a

UK

authority

or

adoption

agency

Notice

period

Notice

does

not

have

to

be

in

writing

unless

you

request

it

Statutory

Adoption

Pay

Employees

must

give

you

days

notice

before

they

want

to

be

paid

Statutory

Adoption

Pay

unless

the

time

between

the

child

being

matched

and

placed

is

less

than

that

Statutory

Adoption

Leave

Within

days

of

being

matched

with

a

child

employees

must

tell

you

how

much

leave

they

want

their

leave

start

date

the

date

of

placement

the

expected

or

actual

date

the

child

is

placed

with

them

You

have

days

to

write

to

them

confirming

their

leave

start

and

end

date

There

are

different

rules

for

overseas

adoptions

and

surrogacy

arrangements

Leave

for

employees

adopting

a

child

from

overseas

Within

days

of

getting

their

official

notification

employees

adopting

from

overseas

must

tell

you

the

date

of

the

notification

and

when

they

expect

the

child

to

arrive

in

the

UK

If

they

’ve

worked

for

you

for

less

than

weeks

they

can

tell

you

within

days

of

the

Sunday

in

their

week

instead

They

must

also

tell

you

the

actual

date

the

child

arrives

in

the

UK

within

days

of

this

date

how

much

leave

they

want

and

when

they

want

it

to

start

giving

you

days

notice

You

have

days

to

write

to

them

confirming

their

leave

start

and

end

date

Leave

for

employees

in

surrogacy

arrangements

At

least

weeks

before

the

due

date

employees

in

surrogacy

arrangements

must

tell

you

when

the

baby

is

due

and

when

they

want

to

start

their

leave

You

can

ask

for

this

in

writing

You

have

days

to

write

to

them

confirming

their

leave

start

and

end

date

Changes

to

leave

dates

Employees

must

tell

you

about

changes

to

leave

dates

at

least

days

before

their

original

start

date

or

the

new

start

date

whichever

is

earlier

You

must

write

to

them

if

you

have

to

amend

their

leave

start

and

end

dates

Employees

must

give

weeks

notice

if

they

want

to

change

the

date

they

return

to

work

Proof

of

adoption

Employees

must

give

you

proof

of

adoption

to

qualify

for

Statutory

Adoption

Pay

Proof

is

not

needed

for

Statutory

Adoption

Leave

unless

you

ask

for

it

For

adoption

the

proof

must

show

the

name

and

address

of

the

agency

and

employee

date

the

child

was

matched

for

example

the

matching

certificate

expected

or

actual

date

of

placement

for

example

a

letter

from

the

agency

relevant

UK

authority

’s

official

notification

confirming

the

parent

is

allowed

to

adopt

overseas

adoptions

only

date

the

child

arrived

in

the

UK

for

example

a

plane

ticket

overseas

adoptions

only

You

must

keep

records

of

the

proof

Surrogacy

arrangements

Proof

is

not

needed

for

leave

or

pay

unless

you

ask

for

it

If

you

ask

employees

must

give

you

a

written

statement

statutory

declaration

to

confirm

that

they

intend

to

apply

for

a

parental

order

in

the

months

after

the

baby

’s

birth

expect

the

order

to

be

granted

for

example

because

they

do

not

have

any

convictions

involving

children

and

the

birth

mother

or

father

agree

to

the

arrangement

Refusing

pay

or

leave

Statutory

Adoption

Leave

You

can

not

refuse

adoption

leave

or

change

the

amount

of

leave

employees

want

to

take

off

For

adoption

you

can

delay

the

start

date

if

the

employee

does

not

have

a

reasonable

excuse

for

giving

you

the

wrong

amount

of

notice

To

delay

it

write

to

them

within

days

of

their

leave

request

Statutory

Adoption

Pay

You

can

refuse

Statutory

Adoption

Pay

if

the

employee

does

not

qualify

To

refuse

it

give

the

employee

form

within

days

of

your

decision

They

must

get

this

form

within

days

of

their

request

for

Statutory

Adoption

Pay

or

the

date

they

were

matched

with

the

child

whichever

is

earlier

Record

keeping

You

must

keep

records

for

HM

Revenue

and

Customs

HMRC

including

proof

of

adoption

the

date

Statutory

Adoption

Pay

started

the

payments

of

Statutory

Adoption

Pay

you

’ve

made

including

dates

the

payments

you

’ve

reclaimed

any

weeks

you

did

not

pay

and

why

You

must

keep

records

for

years

from

the

end

of

the

tax

year

they

relate

to

for

example

by

using

form

or

keeping

your

own

records

Help

with

statutory

pay

For

financial

help

with

statutory

pay

you

can

reclaim

payments

usually

apply

for

an

advance

if

you

can

not

afford

payments