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.


Derecognise a union

Overview

Trade unions can be recognised to represent groups of employees in a company in negotiations over pay, holidays and working conditions through either:

a voluntary agreement with the employer

a declaration by the Central Arbitration Committee (CAC).

Three years after a CAC (the Central Arbitration Committee (CAC)) declaration of recognition, employers and workers can apply to the CAC (the Central Arbitration Committee (CAC)) to have a union derecognised.

If the application (apply) is successful, the union (a union) will cease to represent the workforce in negotiations with the employer.

When employers can apply

Where recognition has been declared by the CAC (the Central Arbitration Committee (CAC)), you can apply to have a union derecognised in any of the following situations:

the number of people employed by the company has fallen to less than 21

workers in the bargaining unit no longer support the union

the number of union members in the bargaining unit has fallen to below 50%

When workers can apply

You can apply to have a union derecognised if workers in the bargaining unit no longer support the union and don’t want to be represented by the union.

You can apply to have a non-independent union derecognised if the majority of workers do not support it.

Employers: reduced workforce

As an employer, you can apply to the Central Arbitration Committee (CAC) to have a trade union derecognised if both of the following are true:

you’ve employed less than 21 people for a continuous 13-week period

it is more than 3 years since recognition was declared by the CAC (the Central Arbitration Committee (CAC))

You must give written notice to the union (a trade union) asking for the union (a trade union) to be derecognised.  Notice must be given within 5 days of the end of the relevant 13-week period (a continuous 13-week period).

Your letter must include the following details:

the specific 13-week period during which you had less than 21 workers

the number of workers you employed in that time

the current bargaining arrangements

the date you want the arrangements (the current bargaining arrangements) to end - this must be at least 35 working days after the request was made

You must give a copy of the letter (Your letter) to the CAC (the Central Arbitration Committee (CAC)). The CAC (the Central Arbitration Committee (CAC)) will tell you within 10 days if the notice you gave the union (a trade union) was valid.

Your notice (the notice you gave the union (a trade union)) is valid

The union (a trade union) will be derecognised and you won’t have to negotiate with them (a trade union) anymore, unless they (a trade union) make an application to the CAC (the Central Arbitration Committee (CAC)) because they (a trade union) believe that:

the 13-week period (a continuous 13-week period) was within 3 years of them (a trade union) gaining recognition

your company employed 21 or more workers during that time

Your notice (the notice you gave the union (a trade union)) isn’t valid

You must continue with the current collective bargaining arrangements.

Employers: union loses support

You can try to get a union derecognised if the workers in the bargaining unit no longer support it and don’t want it to negotiate on their behalf.

Ask the union (a trade union) to voluntarily derecognise

You must send a written request to the union (a trade union), stating:

that you wish to end the bargaining arrangements because you believe that the union (a trade union) no longer has the support of the workers

what the current arrangements (the bargaining arrangements) are

that the request (the notice you gave the union (a trade union)) is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union (a trade union) has 10 working days to respond to your request (the notice you gave the union (a trade union)).

You can end the bargaining arrangements and derecognise the union (a trade union) if they (a trade union) accept your request (the notice you gave the union (a trade union)).

The union (a trade union) agrees to negotiate

If they (a trade union) reject your request (the notice you gave the union (a trade union)) but agree to negotiate, you’ll have another 20 working days to come to an agreement about derecognition.

Within this period (another 20 working days), either side can ask  the Advisory, Conciliation and Arbitration Service (Acas) to help with negotiations. You may extend this period (another 20 working days) if the union (a trade union) agrees.

The union (a trade union) doesn’t respond or rejects your request (the notice you gave the union (a trade union))

You can apply to the Central Arbitration Committee (CAC) to hold a secret ballot of workers to see if they support derecognition.

You can only apply if both of these are true:

the union (a trade union) has been recognised for longer than 3 years

there haven’t been any applications to CAC (the Central Arbitration Committee (CAC)) for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application (the notice you gave the union (a trade union)), workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union (a trade union) to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your supporting documents to CAC (the Central Arbitration Committee (CAC)). Send a copy to the union (a trade union).

What happens next

CAC (the Central Arbitration Committee (CAC)) has 10 working days to consider your application (the notice you gave the union (a trade union)).

You may be asked to attend a hearing if CAC (the Central Arbitration Committee (CAC)) needs more information before deciding whether  to grant your application (the notice you gave the union (a trade union)).

The CAC (the Central Arbitration Committee (CAC)) will arrange a secret ballot of workers if your application (the notice you gave the union (a trade union)) is successful.

You’ll have to continue negotiating with the union (a trade union) if your application (the notice you gave the union (a trade union)) fails.

Employers: union membership is less than 50%

If the Central Arbitration Committee (CAC) declared recognition without a ballot more than 3 years ago, a union can be derecognised if the level of union membership in the bargaining unit falls below 50%.

Apply to the CAC (the Central Arbitration Committee (CAC)) to hold a secret ballot of employees on whether collective bargaining should be ended.

You can only apply if:

the CAC (the Central Arbitration Committee (CAC)) declared recognition without a ballot more than 3 years ago

Ask the union (a trade union) to voluntarily derecognise

You must send a written request to the unions, stating:

that fewer than 50% of the workers in the bargaining unit are union members

what the current bargaining arrangements are, eg how many workers are in the bargaining unit, where they (employees) work

that the request is made under Schedule A1 of the Trade Union and Labour Relations (Consolidation) Act 1992

The union (a trade union) has 10 working days to respond to your request (the notice you gave the union (a trade union)).

You can end the bargaining arrangements (the current bargaining arrangements) and derecognise the union (a trade union) if they (a trade union) accept your request (the notice you gave the union (a trade union)).

The union (a trade union) rejects your request (the notice you gave the union (a trade union)) but is willing to negotiate

You have 10 days to negotiate an agreement about derecognition. You can extend this period if the union (a trade union) agrees.

The union (a trade union) doesn’t respond or rejects your request (the notice you gave the union (a trade union))

Apply to CAC (the Central Arbitration Committee (CAC)) to hold a secret ballot of workers to see if they support derecognition.

You can’t apply if there have been any applications to CAC (the Central Arbitration Committee (CAC)) for an end to bargaining arrangements in the previous 3 years.

Provide evidence (eg letters supporting your application, workplace surveys) that less than 50% of the bargaining unit are union members.

Send the completed form and your supporting documents to CAC (the Central Arbitration Committee (CAC)). You must send copies of the form and evidence to the union (a trade union).

What happens next

CAC (the Central Arbitration Committee (CAC)) has 10 working days to consider your application.

You may be asked to attend a hearing if CAC (the Central Arbitration Committee (CAC)) needs more information before deciding whether to grant your application.

The CAC (the Central Arbitration Committee (CAC)) will arrange for a secret ballot of the workers to be held if your application is successful.

You will have to continue negotiating with the union (a trade union) if your application fails.

Workers: union (a trade union) loses support

You can apply to the Central Arbitration Committee (CAC) for a secret ballot on derecognition if you believe the union (a trade union) no longer has the support of the bargaining unit.

You can only apply if both of these are true:

the union (a trade union) has been recognised for longer than 3 years

there haven’t been any applications to CAC (the Central Arbitration Committee (CAC)) for derecognition in the previous 3 years

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following (both of these):

at least 10% of the workers in the bargaining unit want the union (a trade union) to be derecognised

a majority of workers in the bargaining unit are likely vote for derecognition

Send the completed form and your evidence to both the union (a trade union) and the CAC (the Central Arbitration Committee (CAC)).

What happens next

You may be asked to attend a hearing if CAC (the Central Arbitration Committee (CAC)) needs information to support your application, eg evidence of levels of union support.

Your application will either be:

rejected and the union (a trade union) will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

CAC (the Central Arbitration Committee (CAC)) will try to help everyone involved reach an agreement. They (the Central Arbitration Committee (CAC)) may extend the 20-day negotiation period if everyone agrees.

The outcome of the negotiations will be one of the following:

you withdraw your application and the union (a trade union) continues to represent the bargaining unit

the union (a trade union) agrees to end the arrangements and is derecognised

no agreement is reached and CAC (the Central Arbitration Committee (CAC)) arranges a secret ballot

Workers: derecognise a non-independent union

An employee or group of workers can apply to the Central Arbitration Committee (CAC) to derecognise a non-independent union that the employer recognised voluntarily.

A non-independent union represents employees but has not been given a certificate of independence by the Certification Officer. You can check this on the Certification Officer’s website.

You can apply any time after the union (a non-independent union that the employer recognised voluntarily) has been recognised by the employer.

Apply for a secret ballot

Apply to CAC (the Central Arbitration Committee (CAC)) to hold a secret ballot of workers to find out if they want the union (a non-independent union that the employer recognised voluntarily) derecognsied.

The form must be completed and signed by an employee in the bargaining unit.

Provide evidence (eg letters supporting your application, workplace surveys) for both of the following:

at least 10% of the workers in the bargaining unit want the union (a non-independent union that the employer recognised voluntarily) to be derecognised

a majority of employees in the bargaining (the bargaining unit) are likely to favour an end to the bargaining arrangements (the arrangements)

Send the completed form (The form) plus your documents to CAC (the Central Arbitration Committee (CAC)). Send a signed copy of the form and evidence to the union (a trade union) and your employer (the employer).

What happens next

CAC (the Central Arbitration Committee (CAC)) has 10 working days to consider your application.

Your application will either be:

rejected and the union (a trade union) will continue to represent the bargaining unit

accepted and you’ll enter a negotiation period of 20 working days

Taking part in negotiations

The outcome of the negotiations will be one of the following:

you withdraw your application and the union (a trade union) continues to represent the bargaining unit

the union (a trade union) agrees to end the arrangements and is derecognised

no agreement is reached and CAC (the Central Arbitration Committee (CAC)) arranges a secret ballot

Holding a derecognition ballot

When employers, workers and the union (a trade union) have tried to reach agreement about derecognition but failed, the Central Arbitration Committee (CAC) will hold a secret ballot.

CAC (the Central Arbitration Committee (CAC)) will write to everyone involved, saying that they (the Central Arbitration Committee (CAC)) intend to hold a ballot to allow workers in the bargaining unit to vote on derecognition.

How the ballot works

CAC (the Central Arbitration Committee (CAC)) will appoint a qualified independent person (QIP) who will aim to conduct the ballot within 20 working days of their appointment. The CAC (the Central Arbitration Committee (CAC)) may extend this period (the 20-day negotiation period) if necessary.

The QIP will provide an estimate for the cost of running the ballot. The arrangements for the ballot will be decided by the CAC (the Central Arbitration Committee (CAC)) after consulting the employer and the union (a trade union).

The final cost of the ballot will be split equally between the employer and the union (a trade union).

The employer and the union (a trade union) must follow the Code of Practice on Access and Unfair Practices during Ballots for Trade Union Recognition or Derecognition.

Complain when someone doesn’t co-operate

Complain to CAC (the Central Arbitration Committee (CAC)) any time before the ballot is held if you feel someone isn’t co-operating.

The union (a trade union) can complain to the CAC (the Central Arbitration Committee (CAC)) if the employer is not fulfilling their (the employer) duties during the ballot.

CAC (the Central Arbitration Committee (CAC)) will investigate and can issue a ‘remedial order’ demanding that all duties are carried out properly.

If that order is ignored CAC (the Central Arbitration Committee (CAC)) can cancel the ballot or declare that the union (a trade union) be derecognised.

Complain about unfair practices

Complain to the Central Arbitration Committee (CAC) if you feel that another party is using unfair practices to influence the ballot, eg bribery or threats.

To make a complaint fill in the unfair practices application form and send it to CAC (the Central Arbitration Committee (CAC)). The address is on the form.

Complaints can be made at any time up to the end of day after the ballot closes.

Where CAC (the Central Arbitration Committee (CAC)) finds that unfair practices were used they (the Central Arbitration Committee (CAC)) may:

reschedule the ballot

cancel the ballot and declare that the union (a trade union) is derecognised

cancel the ballot and refuse the application for derecognition

The Code of Practice on Access and Unfair Practices during Ballots for Trade Union Recognition or Derecognition has more information.

After the ballot

You’ll usually find out the result of the vote 48 hours after the ballot closes.

For a union to be derecognised the majority of those voting, and at least 40% of the workers in the bargaining unit, must vote in favour of ending the bargaining arrangements.

The Central Arbitration Committee (CAC) will declare the union (a trade union) as derecognised or will refuse the application for derecognition.

Paying for the ballot

The employer and the union (a trade union) will each receive a demand from the qualified independent person (QIP) for their (the employer and the union (a trade union)) share of the cost of running the ballot.

This must be paid in 15 days. If either party wishes to dispute the amount they (the employer and the union (a trade union)) can appeal to an employment tribunal.

What you must do

As an employer, you no longer have to work with a union that’s been derecognised.

You must continue to work with a union if the CAC (the Central Arbitration Committee (CAC)) have refused the application for derecognition. You cannot reapply for the union to be derecognised for 3 years.


Your rights if your employer is insolvent

Overview

Your employer is insolvent if it cannot pay its debts.

They (Your employer) might:

make you redundant

ask you to keep working

transfer you to a new employer (if the business has been sold)

There are different types of insolvency:

administration

liquidation

bankruptcy

receivership

company voluntary arrangement

individual voluntary arrangement

debt relief order

Check if your employer is insolvent.

Depending on your situation, you can apply to the government for:

a redundancy payment

holiday pay

outstanding payments like unpaid wages, overtime and commission

money you would have earned working your notice period (‘statutory notice pay’)

You may be eligible for unemployment benefits if you lose your job. If you do not apply for benefits after you lose your job, you might get less money in your statutory notice pay payment.

Your rights

You have different rights depending on whether your employer:

makes you redundant (dismisses you)

asks you to keep working

transfers you to a new employer (if the business has been sold)

Your employer must have a consultation about why redundancies are happening and if there are any alternatives - they (your employer) do not have to consult you directly.

If you’re made redundant

You’re made redundant if you’re dismissed from your job.

The person who is dealing with the insolvency (the ‘insolvency practitioner’ or ‘official receiver’) must tell you how your job is affected and what to do next.

They’ll also give you a:

RP1 fact sheet

‘CN’ (case reference) number to use when you apply for money you’re owed

You can apply to the government for:

a redundancy payment

holiday pay

Businesses can go through more than one insolvency. You cannot claim outstanding payments between the day of the first insolvency and the day you were dismissed, even if you did not know about the previous insolvency.

You can also apply to the court for compensation if you think you were dismissed unfairly or not consulted properly.

Compensation because you were dismissed unfairly

You can make a claim to the employment tribunal if:

you were dismissed unfairly (‘basic award’)

there was not a consultation about your redundancy (‘protective award’)

You’ll be claiming against the Secretary of State for Business, Energy and Industrial Strategy and your former employer (‘the respondents’).

If you continue working after the insolvency

You might be asked to continue working for your employer after they become insolvent.

You’ll still be eligible to claim for redundancy pay and other money you’re owed if you’re made redundant at a later date.

You cannot claim holiday pay, wages, bonuses or commission that you’re owed between the day of the insolvency and the day you were dismissed.

If you’re transferred to a new employer

You cannot claim any money from the government if you were transferred before your former employer (your employer) became insolvent.

If you were transferred afterwards, you can apply for redundancy pay, statutory notice pay and outstanding payments such holiday pay, wages, commission and bonuses.

What you can get

What money you’re entitled to depends on:

how long you were employed

what was in your employment contract

your age

Payments are capped.

Redundancy pay

You’re normally entitled to redundancy pay if you:

have been made redundant

were an employee

were continuously employed by the insolvent business for 2 years or more

You’ll get:

half a week’s pay for each full year you were employed and under 22 years old

one week’s pay for each full year you were employed and between 22 and 40 years old

one and half week’s pay for each full year you were employed and 41 or older

Redundancy payments are capped at £544 a week (£538 if you were made redundant before 6 April 2021).

You can get a payment for a maximum of 20 years that you were employed at the business (the insolvent business).

Calculate your redundancy pay (redundancy pay).

Wages and other money you’re owed

You can apply for unpaid wages and other money you’re owed by your employer, for example bonuses, overtime and commission.

You’re only entitled to money that’s in your employment contract.

You’ll get up to 8 weeks of money you’re owed. It counts as a week even if you’re only owed money for a few days.

Payments for wages and other money you’re owed are capped at £544 a week (£538 if you were made redundant before 6 April 2021).

You pay income tax and National Insurance when you get unpaid wages and other money you’re owed. You might be able to claim a tax refund if you’ve paid too much.

Holiday pay

You can get paid for:

holiday days owed that you did not take (‘holiday pay accrued’)

holiday days you took but were not paid for (‘holiday pay taken’)

You’re only paid for holidays you took or accrued in the 12 months before your employer became insolvent.

You’ll only get payments for up to 6 weeks of holiday days. Holiday pay is capped at £544 per week (£538 per week if your employer went insolvent before 6 April 2021).

You pay income tax and National Insurance on your holiday payment. You might be able to claim a tax refund if you’ve paid too much.

Statutory notice pay

You’re entitled to a paid notice period when you’re made redundant, even if it is not in your contract.

You can claim for statutory notice pay if you:

did not work a notice period

worked some of your notice period (a notice period)

worked an unpaid notice period

Your statutory notice pay (Statutory notice pay) is worked out as one week’s notice for every year you were employed, up to a maximum of twelve weeks.

Payments are capped at £544 per week (£538 if you were made redundant before 6 April 2021).

Pension contributions

Contact the insolvency practitioner or official receiver if you’re missing contributions to your pension.

Apply for money you're owed

You’re eligible to apply if:

you were an employee

you’re a UK or EEA national (or a foreign national with permission to work in the UK)

If you’re not eligible (for example you’re a contractor) register as a creditor instead.

Apply for redundancy, unpaid wages and holiday within 6 months of being dismissed. You request to claim for loss of notice pay (‘statutory notice pay’) in your application.

If you requested to claim statutory notice pay, you’ll get sent a letter telling you when you can apply.

Claiming for redundancy, unpaid wages and holiday pay

You can apply as soon as you’ve been made redundant. The person dealing with the insolvency (the ‘insolvency practitioner’ or ‘official receiver’) will give you a ‘CN’ (case reference) number. You cannot claim without the CN number.

You must apply for redundancy pay within 6 months of being dismissed.

The application will ask if you want to apply for statutory notice pay. Choosing ‘Yes’ does not mean you’ve applied. You’ll be told when to apply.

Apply for redundancy, unpaid wages and holiday online.

Claiming for loss of notice pay (‘statutory notice pay’)

You need an ‘LN’ reference number (a ‘CN’ (case reference) number) to make a claim. It (a ‘CN’ (case reference) number)’ll be sent after your notice period would have ended. This is usually no more than 12 weeks after you’re dismissed.

You must apply for redundancy first - even if you’re not owed any money.

Employees at the same business can have different notice periods.

Once you have the LN reference number (a ‘CN’ (case reference) number), claim online for loss of notice.

Money you get (or could have got) by claiming benefits will be deducted from your payment.

Help completing the online forms

Contact the Redundancy Payments Service if you have queries about completing the online forms. You’ll need your case reference number or National Insurance number.

You cannot currently call the Redundancy Payments Service.

After you apply

It usually takes up to 6 weeks to get your payment but can take longer.

Your information will be checked against the employer’s records, for example how much holiday you had accrued. You’ll only get a payment if the records show you’re owed money.

Any benefits you’re eligible to claim will be deducted from your statutory notice payment (even if you did not claim them).

If your application is rejected

Contact the Redundancy Payments Service - they (the Redundancy Payments Service)’ll explain why your claim was rejected.

You can make a claim to the employment tribunal if you disagree with the decision. You’ll be claiming against the Secretary of State for Business Energy and Industrial Strategy and your former employer (‘the respondents’).

Help and advice

Contact the Redundancy Payments Service if you need help. You’ll need your case reference number or National Insurance number.

Help finding a new job

Contact your local Jobcentre Plus and ask for their Rapid Response Service for help finding a new job.

You’ll be able to use the service (their Rapid Response Service) for up to 13 weeks after you’re made redundant.  You must have started your notice period to be eligible.

Get help to find a new job, improve your skills and claim benefits.


Appeal a hedgerow notice

When you can appeal

Your council makes decisions about hedgerow notices.

You can appeal a decision if they (Your council)’ve sent you either:

a retention notice, saying you cannot remove a hedgerow

a replacement notice, telling you to replace a hedgerow you’ve already removed

Only the person who made the application can appeal.

There’s no fee for appealing.

Deadline for appealing

You must appeal within 28 days of the date on the council’s (Your council) notice.

When you can expect a decision

Once your appeal is validated, you’ll normally get a decision within 31 weeks.

How to appeal

Fill in a hedgerow appeal form.

You also need:

a copy of your original application

the reason for your appeal

a copy of the local planning authority’s decision notice

any other documents that directly support your appeal

Email these documents with your completed appeal form to the council who made the decision (Your council) (a decision) and the Planning Inspectorate.

Because of coronavirus (COVID-19), you cannot currently appeal by post.

Comment on an appeal

Anyone can comment on a hedgerow appeal.

Because of coronavirus (COVID-19), you cannot currently comment by post. You can still comment by email.

After you appeal

The Planning Inspectorate will check your appeal to make sure it (your appeal)’s valid. They (the Planning Inspectorate)’ll tell you what happens next and how long your appeal may take.

The Planning Inspectorate will then consider your appeal. You’ll normally get a decision within 31 weeks.

If anyone behaves unreasonably

You can apply for an ‘award of costs’ if anyone involved in your appeal has cost you money by behaving unreasonably, for example missing deadlines. However, you might have to pay another party’s costs too.

You can complain about how the Planning Inspectorate handled your appeal. There’s no time limit for complaints.

If you disagree with the appeal decision (a decision)

You can challenge the decision (a decision) in the High Court if you think the Planning Inspectorate made a legal mistake.

Get advice from a lawyer if you’re unsure about this.


Buy a rod fishing licence

When you need a licence

You must have a rod fishing licence for England and Wales if you’re fishing for salmon, trout, freshwater fish, smelt or eel with a rod and line in:

England (except the River Tweed)

Wales

the Border Esk region, including the parts of the river that are in Scotland

You can get a fine of up to £2,500 if you’re fishing in these areas and cannot show a valid rod fishing licence when asked.

There are different rules for fishing in the rest of Scotland and Northern Ireland.

Children under 13 do not need a licence.

Licences for children aged between 13 and 16 are free. You’ll still need to get a junior licence.

Other permissions and licences you may need

You also need:

permission from the landowner to fish on private land

an additional licence to fish in locks or weirs on the River Thames

You must follow national and local rules (byelaws) when freshwater fishing with a rod and line in England and Wales. There may be more rules on private land.

Types of licences and rod limits

Trout, coarse fish and eel licence

This lets you fish non-migratory trout and all freshwater fish.

You must use your licence in one of the following ways. You can choose to fish with:

1 rod for non-migratory trout in rivers, streams, drains and canals

up to 2 rods for non-migratory trout in reservoirs, lakes and ponds

up to 2 rods for freshwater fish

You can also buy a 12-month licence that lets you use 3 rods for freshwater fish.

The place where you fish may have additional rules about how many rods you can use there.

Salmon and sea trout licence

This lets you fish salmon, sea trout, non-migratory trout and all freshwater fish.

You must use your licence in one of 3 ways. You can choose to fish with:

1 rod for salmon, sea trout and non-migratory trout in rivers, streams and canals

up to 2 rods for salmon, sea trout and non-migratory trout in reservoirs, lakes and ponds

up to 3 rods for freshwater fish

You must report a catch return every year even if you did not fish.

Rods that are not affected by licence limits

The following rods are not affected by licence limits unless they have hooks attached:

spod rods (used to propel bait into water)

marker rods (used to mark out lines)

Buy a rod fishing licence for England and Wales

You can buy a 1-day, 8-day or 12-month licence online.

You’ll need:

a debit or credit card

your Blue Badge or National Insurance number, if you have a disability and you’re applying for a 12-month licence

the other person’s details (such as date of birth), if you’re buying for someone else

Your licence can start on any date within 30 days of the day you buy it.

Licence prices depend on the type of fish you are fishing for and the number of rods you use.

Licence type | Trout and coarse up to 2-rod | Trout and coarse 3-rod | Salmon and sea trout

1-day | £6 | Not available | £12

8-day | £12 | Not available | £27

12-month | £30 | £45 | £82

12-month - over 65 or disabled | £20 | £30 | £54

12-month - junior (13 to 16) | Free | Free | Free

There are no discounted prices for a 1-day or an 8-day licence.

You need different permissions or licences to fish in most of Scotland and Northern Ireland.

Buy now

Eligibility for disabled licences

You can get a discounted 12-month disabled licence if you have a Blue Badge or get Disability Living Allowance or Personal Independence Payment (any rate).

If you’re under 16 and have a disability you can choose to have the fact you are disabled noted on your junior rod licence. This may help you prove your eligibility for discounts or assisted access at fisheries.

Give your Blue Badge or National Insurance number (or child reference number if you’re under 16) when you apply.

Other ways to buy a licence

You can also buy adult licences:

at a Post Office

by calling the Environment Agency

You cannot get a junior licence at the Post Office (a Post Office) or over the phone. You must apply online.

If you have not received your 12-month licence

Contact the Environment Agency if you do not get your licence (your 12-month licence) within 15 working days.

Extend a licence

To change a 1-day or 8-day licence to a 12-month licence, call the Environment Agency within 14 days of buying it (a licence). You’ll need to buy a new licence but you’ll get a refund for the first one you bought.

Replace a licence or update your details

Contact the Environment Agency:

if you have questions about your licence

to replace a licence

to update your details if you’ve changed your name or address

Fishing in Scotland and Northern Ireland

Fishing in Scotland

You do not need a licence to fish with rod and line anywhere in Scotland apart from in the Border Esk region.

You only need permission from the landowner or an angling club.

As the Border Esk (Border Esk) flows into England you need to buy a rod fishing licence for England and Wales to fish any part of it (Border Esk), including the parts of the river and its tributaries that are in Scotland.

Fishing in Northern Ireland

You must have a rod licence and angling permit from a Northern Irish agency to fish in Northern Ireland.