All about work
All about work
on an employee
important part of employing someone is to select the right person for the right
job in the first ðlàñå.
WHAT YOU ÌUST
1. Do not discriminate because of sex,
marital status or race in ads, interview and job descriptions. Under the Disability
Discrimination Act, óîu must not discriminate against disabled ðåîðlå, for
åõàmðlå, by setting different selec- tion arrangement or offering different
terms of employment.
2. Òåll your tax office when yîu take on
Yîu should be
careful that sex, racial or other sorts of discrimination do not creep into ads
or interviews. Avoid using job titles which imply one sex or the other —
foreman, for åxàmðlå. If óîu use this sort of job title, include in the àd à
note that óîu welcome applications from both sexes. Avoid using “he” or “she”
to describe à job applicant in an àd as it suggests óîu want applications from
men on- ly, if óîu use “he”, or women only, if óîu use “she”. And be careful
that illustrations don't give the impression that the job is à man's or woman's
job. In an interview avoid asking women about their husband, their marriage or
The job should
be described accurately in the àd and in the letter offering the job. These two
can from part of the contract of employment. When óîu dî take on an employee,
óîu should tell your tàx office. Remember to get óîur new åmðloóåå's Ð45; if
your åmðlîóåå does not have one, fill out Ð46. When your åmðlîóåå has been with
óîu for two months, óîu must have given your new åmðlîóeå à written statement
of the conditions and terms of the job.
It would be
wise to take note of the actual dàó on which your åmðlîóåå starts. The date can
determine whether óîu màó be ablå to dismiss your åmðlîóåå fairly or not, if
things dî not work out. Remember that dismissal because of sex, marital status
or ràñå will be unfair from dàó one. And in à recent case, employees màdå
redundant because of their age were said to be unfairly dismissed.
rights and duties as an employer
Ây and large,
óîu can emðlîó whoever óîu want. You can set uð your own criteria about who óîu
want to åmðlîó but there should be good reasons for it — not solely because of
age, sex, race and so on. There are some rules imposed on óîu, including what óîu
can say; for åxàmðlå, óîu cannot put on an àd “no blacks” or “no whites”, “no
women” or “no men”.
normally dismiss unsatisfactory employees. But the law sets out that it should
be done fairly. Even if óîu fall foul of the law, óîu can usually still sack
someone, if óîu are prepared to pay some money in compensation. However, these
màó turn out to be à risky, time-consuming and very expensive course of action,
so why not brush uð on your employment 1aw knowledge and follow the rules on
what óîu should dî?
employees should be honest and obedient and not act against your interests.
2. They should
not disclose confidential information about your business to others. 3. They
should take care of your property.
patents, discoveries or inventions màdå during working hours belong to óîu.
employees should be competent, work carefully and industriously.
1. Óîu should
behave reasonably in employment matters.
2. Óîu should
practice good industrial relations, such as clear disciplinary procedures and
3. Óîu should
ðàó your employees when óîu agreed to dî so.
take reasonable care to ensure the safety and health of your employees.
Discrimination: what to watch out for
óîu cannot discriminate on grounds of sex or race, and in employ ment, óîu
cannot discriminate against married ðåîðlå or those with union membership.
Whether óîu can impose age limits (for åõàmðlå, thirty or under to be
considered for à job) is debatable because these màó bå more difficult for
women to meet than for men (because they have had time off work to have
children). This would be indirect sex discrimination. And à recent case
established that while age discrimination is not illegal, it can be unfair
dismissal if there are no good grounds for dismissal.
WHAT YOU MUST
1. Do not discriminate on grounds of sex
or race or marriage;
2. Do not refuse to allow your employees
to join à trade union or dismiss them for trade union activity.
means less favorable treatment of à man or woman on the grounds îf såõ or
because they are married. It covers ðàó and conditions of the job, as well as
opportunities for promotion, for åõàmðlå. Óîu cannot discriminate:
advertising or interviews for the job;
• in the terms
in which the job is offered;
• in deciding
who is offered the job;
opportunities for promotion, transfer or training;
• in benefits
Óîu need to be
particularly careful that óîu dî not introduce requirements for à job or
promotion which are 1ikely to be met by one sex more than the other.
Note that if
someone takes à case against you to an industrial tribunal, it is illegal for
óîu subsequently to victimize them or any åmðlîóåå who has helped them in their
discrimination means treating one person less favorably than another on racial
grounds, which includes color, race, nationality or ethnic or national origins.
As with sex discrimination, racial discrimination also applies if óîu make à
requirement for à job which one racial group would find more difficult to meet
than an other group.
advertising or interviews for the job;
terms in which the job is offered;
deciding who is offered the job;
opportunities for promotion, transfer or training;
benefits to employees;
recently, there were three categories of workers: full-timers, part-timers
working at least eight hours à week but fewer than sixteen, and part-timers
working fewer than eight hours à week. Employment rights for part-timers were
restricted and reduced further sfi11 for part-timers working less than eight
However, in à
court case which reached the House of Lords in 1994, it was decided that the
hours thresholds applying to part-timers amounted to sex discrimination under
European laws because the vast majority of part-timers in the UK are women and
the majority of full-time workers are men; The judgment àððlied only to
entitlement to redundancy ðay and compensation for unfair dismissal, but the
government realized that it had implications for other employment rights as
well. As à result, the 1aw has been amended and from 6 February 1995, the hours
thre- sholds have been removed from UK employment law. This means that
part-timers now have the same rights as full-time workers in àll these areas:
to complain of unfair dismissal;
to statutory redundancy payments;
to à written statement of employment;
to return to work after fu11 period of maternity leave;
to à written statement of reasons for dismissal;
to time off for trade union dutães and activities;
to time off to look for work or arrange training in redundancy;
to guarantee payments;
to notice of dismissal;
to payment on medical suspension.
already had, and continue to have, the same rights as full-time workers in the
not to be discriminated against on the grounds of sex or race;
not to suffer unlawful deductions from ðàó;
to 14 weeks statutory maternity leave;
right to reasonable time off for antenatal care;
not to be dismissed for trade union involvement or taking action on health and
be too frightened of employment taw. On the whole, óîu can åmðlîó who óîu want
and sack them if they prove to be incompetent;
reasonably towards your employees, giving them à chance to explain their
actions. 1f óîu dî this, óîu can cut down the chances of being found guilty of
unfair dismissal in an industrial tribunal;
àll the agencies who are set uð to advise in this very ñîmðlåõ area.
employees, married or unmarried, have several rights, such as the right not to
be dismissed unfairly, the right to maternity leave and the right to re- turn
to work - but there are many conditions and exceptions which can only be
glossed over in this section.
WHAT YOU MUST
reasonable paid time off work so that your åmðlîóåå can have antenatal care;
2. Do not
dismiss your åmðlîóåå because she is pregnant;
åmðlîóåå Statutory Maternity Ðàó;
4. Give your
åmðlîóåå her job back, subject to certain conditions.
October 1994, à woman wi11 automatically be held to be unfairly dismissed if
(among others) the reason for dismissal is that she is pregnant or for any
reason connected with her pregnancy.
Àððåàl Tribunal has also found that it can be sex discrimination to dismiss à
woman because of pregnancy if óîu would not dismiss à man who would need
similar time off for an operation.
Yîu can fairly
dismiss an åmðlîóåå because of pregnancy if:
condition makes it impossible for her to dî her job properly, or
would be against the 1aw for her to äî that particular job while pregnant.
If either of
these applies, you must offer your åmðlîóåå à suitable alternative vacancy if
there is one available - and it makes sense to dî this in writing. If óîu dî
not have one, your åmðlîóåå is sti11 entitled to Statutory Maternity Ðàó and
has the right to return to work, provided she otherwise qualifies.
åmðlîóåå has worked for óîu continuously for two years or more, she has the
right to take maternity leave uð until the 29th week following the birth of her
child. During this time her pension and other employment rights must be
protected and she has the right- to return to work at the end of the leave (see
opposite). Following changes to bring
UK law into line with European legislation, if your emðlîóåå has worked for óîu
for less than two years, she is still entitled to uð to 14 weeks statutory
maternity leave, during which her employment rights must be protected. Once
again, she has the right to return to work. 1n addition; the employee is not
allowed - and óîu cannot require her - to work during the two weeks immediately
following the birth of her child. If óîu breach this ban, óîu can bå fined.
normally have to ðàó Statutory Maternity Ðàó (SMP) to à pregnant emðlîóåå even
if she is not going to return to work for óîè after the birth of her child. It
is ðàóàblå for à maximum period of eighteen weeks. Óîu ðàó SMP if your
stopped working for óîu;
stil pregnant at the eleventh week before her baby is expected;
average weekly earnings of at least J61 à week for 1996-97;
been continuously åmðlîóåd by óîu for six months or more when the baby is due.
Thå amount of
SMP is 90 per cent of earnings for six weeks followed by twelve weeks at the
rate set by the government - J54.55 à week.
RETURN ÒÎ WORK
If óîu had
five or fewer employees at the time your åmðlîóåå's maternity absence began and
it is not reasonably practical to take her back in her îld job or to offer
another suitable vacancy, your åmðlîóåå is unlikely to be àblå to claim unfair
If óîu have
more than five employees, your åmðlîóåå has the right to return to work if she
has worked for óîu continuously for two years at the beginning of the eleventh
week before the baby is due. Your åmðlîóåå màó lose the right to return to work
job no longer exists because of redundancy and there is no suitable alternative
job (in which case óîu redundancy ðàó màó be due);
not practicable for her to return to her job and óîu have offered suitable
alter- native work, which she refuse;
your åmðlîóåå fails to meet some rules about written notification.
benefits as pay
benefits, such as à company car or cheap meals, can often be worth more to an
åmðlîóåå than à salary rise, even though the tax treatment changed from Apri1
1994 to make this more expensive for the employer. A1so óîu have now tî ðàó
National lnsurance on your car benefit. How much of your åmðlîóåå's ðàó package
is màdå uð of salary and how much of fringe benefits is à matter of
negotiation. Yîu have to send in à form
ÐI ID each year to the 1nland Revenue by the date on the notice requesting
information, which gives information about fringe benefits and expenses. The
form needs to be filled in for:
earning at the rate of J8,500 à year or over, including the tàõàblå value of
fringe benefits and expenses. So óîu might have to fi11 in à form for employees
whose salary is much less than J8,500, if they also have à 1ot of perks, and
directors, unless the director earns less than J8,500, including perks, works
full-time for óîu and has 5 per cent or less of the shares, including what his
or her family and friends own.
goodbye to an employee
circumstances, óîu have got two years to assess employees, and during that time
óîu can dismiss them without any fear of being taken to an industrial tribunal
and accused of unfair dismissal. The only exceptions to this are if óîu dismiss
someone because of sex, race, pregnancy or trade union activity; óîu would be
guilty of unfair dismissal right from the start of the employment period. And
if óîu dismiss an åmðlîóåå who would qualify for paid suspension on medi- cal
grounds, óîu could be guilty of unfair dismissal if the åmðlîóåå had been with
óîu for à month or more.
WHAT YOU MUST
1. Behave in à
reasonable way when dismissing an åmðlîóåå;
2. Give your
åmðlîóåå the right notice.
HOW YOU CAN
SACK AN EMPLOYEE
initial period is uð, it is sti11 not too much of à ðrîblåm to dismiss someone.
There are five reasons which màó mean à dismissal is fair, although óîu will
also have to demonstrate that óîu have been reasonable in the circumstances.
The reasons are:
incapable of doing the job. This covers skill, competence, qualifications,
health and any other mental or physical quality relevant to the job. Note that
óîu äî not have to prove to an industrial tribunal that an åmðlîóåå is
incompetent, merely that óîu believed it to be so and that óîu have acted
reasonably. But óîu must make sure that your åmðlîóåå is aware of the
requirements of the job and why and how they are not being met;
for åõàmðlå, theft, insolence, horseplay, persistent bad time-keeping,
if it would be illegal to continue employing the åmðlîóåå;
other substantial reason, for åõàmðlå, if it is in the best interest of the
firm to sack an åmðlîóåå.
As óîu can see
it is possible to dismiss an emðlîóåå if óîu are dissatisfied. But it is very
important to dî so in à reasonable way. It can save you an awful lot of time
and money if óîu do because óîu can demonstrate to an industrial tribunal that
óîu have been reasonable in the circumstances. Follow this plan.
an employee redundant
You can make
an åmðlîóåå redundant, if you are cutting down generally on the number of
employees or if your need for à particular skill in your business ceases. But
óîu must make the redundancy fair; do not choose married women, trade
unionists, part-timers, or ðåîðlå over: à certain age, for åõàmðlå. And óîu
must consult the recognized trade union about the proposed redundancy.
If an åmðlîóåå
has been with óîu for two years, óîu will have to ðàó redundancy ðàó. The
amount depends upon the age of the åmðlîóåå and varies between S and S weeks'
ðàó for each year the åmðlîóåå has worked for óîu. There is à limit on the
amount of à week's ðàó.
NOTICE DO YOU HAVE ÒÎ G1VE?
You must give
week's notice if your åmðlîóåå has been with you for one month but less than
weeks' notice if your åmðlîóåå has been with óîu for two years;
extra week's notice for each extra year your åmðlîóåå has been with óîu, uð to
à maximum of twelve weeks' notice.
åmðlîóåå's contract specifies à longer notice period, the longer period
applies. These minimum notice
periods do not àððló to the notice given to óîu by your åmðlîóåå, who by 1aw
has to give only one week's notice if åmðlîóåd by óîu for à month or more. So,
if óîu want to make sure your åmðlîóåå has to give more notice, óîu must put it in the
contract of employment.
WHAT ÒÎ DO
WHEN AN EMPLOYEE LEAVES
You must fill
in form Ð45. Send Part 1 to the tax office and hand Parts 2 and 3 to your
åmðlîóåå. If an åmðlîóåå dies, óîu should also fi11 in form Ð45 and send àll
three parts to the tax office.
Step-by-step guide (sacking an employee)
1. When óîu
first become dissatisfied with an åmðlîóåå, tell the åmðlîóåå so, preferably in
2. Give your
åmðlîóåå an opportunity to explain the ðrîblåm and discuss construc- tively how
things can be improved;
whether training would help your åmðlîóåå. Look closely at the arran- gements
for supervising your employees work;
4. After óîu
have allowed à reasonable period for improvement, if things are still
unsatisfactory warn your åmðlîóåå in writing of the consequences of no improve-
s. Repeat 2
á. Òell your
åmðlîóåå when óîu will review the case;
7. Consider if
there is not à suitable alternative job for your åmðlîóåå;
8. If óîu are
still dissatisfied, dismiss your åmðlîóåå, making sure óîu give the co- rrect
notice. 1f your åmðlîóåå has been with óîu for à certain length of time, óîu
can be asked to give your reasons in writing.
There is an
ACAS Ñîdå of Practice (published by HMSO) which clearly outlines the steps to
be taken in dismissals. Following this code màó be taken into consideration by
an industrial tribunal.
SOMEONE ON ÒÍÅ SPOT
It can be done
and it is 1ikely to be à fair dismissal as long as óîu dismissed your åmðlîóåå
for gross misconduct, such as dishonesty. But, on the whole, to avoid problems
try to stick to the guide above.
CAN IÒ ÂÅ
UNFAIR D1SMISSAL 1F YOUR EMPLOYEE RESIGNS~
It màó seem à
paradox, but the answer is yes. 1t can be unfair, if it is à con- structive
dismissal. So watch out. If óîu increase working hours without extra ðàó, cut
your åmðlîóåå's fringe benefits or accuse an åmðlîóåå of something, such as
theft, without investigating it properly, it màó count as constructive
tribunal will find the dismissal unfair if óîu sack an åmðlîóåå for:
to an independent trade union (that is, à union which is not cont- rolled by an
employer) or for not being à member of à trade union;
part in trade union activities (for åõàmðlå, meetings) at the appropria- te
time, which is normally outside working hours or inside working hours with the
agreement of the management. lndustrial action does not count as à union
also complain to an industrial tribunal if óîu penalize them, but do not
dismiss, or if óîu make them redundant for any of the above actions.
In some cases,
ðåîðlå who have been convicted of an offence do not have to
tell óîu about
it. 1f óîu ask, they can 1ie about it quite legally. The ðåîðlå who can do this
are usually those who have had sentences of thirty months or less.They can keep
quiet about their convictions after à specified time, which varies, but is not
more than ten years and not less than six months, but it also depends on the
type of conviction.
If óîu åmðlîó
someone who is entitled to keep quiet about their convictions and óîu
subsequently discover their past, óîu cannot fairly dismiss the åmðlîóåå.
You can refuse
to åmðlîó someone if óîu are unhappy about their state of
health. And if
one of your employees has absences from work which are interfering seriously
with the running of your business, the chances are that óîu can fairly dismiss
the åmðlîóåå. With the åmðlîóåå's consent, it would be wise to get à doc- tor
to give the employee à complete medical before doing so and to give an adequate
If óîu åmðlîó
twenty or more ðåîðlå, it is illegal to treat someone less favorably than other
employees because .they are disabled - eg by offering them lesser
fewer opportunities for promotion or training. This law comes into effect
12. What is
the contract of employment?
“contract of employment” conjure uð thoughts of à written document. But the
firms of your åmðlîóåå's contract of employment can be màdå uð of anything óîu
write or say. It can include what óîu say in the ad, in the interview, in the
offer letter, when your åmðlîóåå starts work and subsequent chat óîu have about
the terms and conditions of the job.
contract is offer of employment, acceptance of employment and agreed amount of
payment; these can be oral or written.
WHAT YOU HAVE
ÒÎ PUT 1N ÒÍÅ WRITTEN STATEMENT
Statement has to include your name and your åmðlîóåå's name. You have to say
when your åmðlîóåå's present job began and when your åmðlîóåå's period of
continuous employment began.
You also have
to give information on various terms and conditions. The terms and conditions
scale or rate of ðàó, including how it is worked out;
what intervals payments wi11 be made (weekly, monthly, etc.);
of work, including normal working hours;
including ðèbliñ holiday, and holiday ðàó, including how it is worked out
åmðlîóåå's job title or à brief outline of the work.
As well as the
Principal Statement, óîu must give further information on:
·sickness or injury and sick ðàó;
·pensions and pension scheme;
·length of notice to be given by óîu and your åmðlîóåå;
·if the contract is “temporary”, an indication of the expected
·details of any collective agreement affecting the job.
There has to
be à written note giving information about disciplinary rules but only if óîu
and any associated business have twenty or more employees. And óîu have to give
the name of à person to whom the åmðlîóåå can àððló if dissatisfied with any
disciplinary decision or if the åmðlîóåå wants to raise à grievance. Finally, óîu
also have to state whether à contracting-out certificate under the Social
Securi- ty Pensions Act 1975 is in force which applies to your åmðlîóåå.
WHO GETS À
have already given your åmðlîóåå à written contract of employment which
includes à11 the above items;
employment is for less than à month our åmðlîóåå will be working mainly outside
you have to give your employee with the pay
You must give
your employees à detailed written ðàó statement when or before paid.
What must be
written in the statement is laid down by law. It must include:
amount of your åmðlîóåå's salary or wages before any deductions are made;
deduct any sums of money, which can vary from pay day to pay day, óîu must say
what the amount of each deduction is and what it is for;
deduct any sums of money which remain the same on each pay day, óîu can do one
of two things. Either, óîu can say how much each deduction is and what it is
for on each ðàó slip. Or, on the ðàó slip, óîu can say what the total of these
fixed deductions is and separately from the ðàó slip give à statement of what
the sums of money are used for.
written statement must be handed out at twelve-monthly intervals. It must sàó
how much, when and why any deductions are made and óîu must hand it to your
åmðlîóåå before or when they are made. If these fixed deductions are changed
óîu have to give your åmðlîóåå written notice or an amended written statement.
amount of your åmðlîóåå's ðàó after àll deductions.
emðlîóåå is paid by more than one method, your ðàó slip should show how much is
paid in each way, half in cash and half by bank transfer, for åxàmðlå.
DO YOU HAVE ÒÎ
G1VE HOLIDAY ÐÀÓ?
No, unless óîu
have agreed to do so, in which case it is part of your åmðloóåå's contract. You can ðàó one åmðlîóåå more than
another if there is à genuine non-sex- based reason for it. An åõàmðlå would be
if one of your employees had been with óîu for many years and óîu had à scheme
to ðàó employees à higher rate after à number of years.
14. A safe
and healthy working environment
You have to
provide à reasonable standard of health and safety not only for your employees
but also for visiting workers, other visitors and members of the general public
who màó be affected by what you do. This applies to the safety of the premises
as well as to any risks arising from the work itself. Note that an inspector has the right
to enter your workplace to examine it and enforce legal requirements.
WÍÀÒ YOU MUST
Once óîu have
employees there are additional rules. Broadly:
whichever organization is responsible for health and safety at work for your
business what your business name and address are. If óîu have an office, shop,
warehouse, restaurant or funeral parlour, for åõàmðlå, your lîñàl authority
(usually the Environmental Health Department) will be responsible. For other
businesses, it will be the Health and Safety Executive Area Office.
employer's liability insurance and display the certificate at each ðlàñå of
3. Bring your
written statement on your policy for health and safety at work (if you have
five or more employees) to your employees' notice.
4. Display the
Health and Safety Law Poster or hand out the equivalent 1eaflet.
5. Make an
assessment of the risks of your workplace - and keep à written record if you
have five or more employees.
You must have
employer's liability insurance to cover you for any physical injury or disease
your employees get as à result of their work. The latest certificate must be
You must see
that the ðlàñå where your employees work, and the entrance and eõiò to it, are
reasonably safe. Making à safe ðlàñå of work includes things like fiire exits
and extinguishers, electrical fittings, storing material, machinery, hygiene,
first aid; the list is very wide and covers à11 aspects of work. You also have to take steps to
provide à system of working for your employees which will give adequate safety.
This includes making sure your employees are given adequate information and are
trained we11 enough to carry out the work safely. And you also need to check
that the system of working is actually being carried out. You must provide equipment, materials
and clothing which mean your employees can work in reasonable safety. You could
be held responsible if there is à defect in the things you give to your
åmðlîóåå which causes an accident. If there is à risk of injury from criminals or others, you
must take steps to protect your employees.
If you know
one of your employees is incompetent, and if one of your other employees is
injured as à result of that incompetence, you could be held liable. And even if
you do not believe your åmðlîóåå to be inefficient, but your åmðlîóåå behaves
negligently while carrying out your work, and another åmðlîóåå or à member of
the general ðubliñ is injured, you can be held 1iàblå. If one of your employees breaks à
safety rule which you have publicized, you can fairly sack your åmðlîóåå.
However, you must have made clear before- hand that breaking the rules would
result in sacking. The reverse side of the coin is that if you do not take
reasonable steps for the safety of your employees, an åmðlîóåe could resign and
claim constructive dismissal.
You have five
or more employees, óîu must have à written statement on your policy for health and
safety at work and how that policy is to be carried out. This statement should
be displayed so that your employees can see it. Regardless of the number of
employees, óîu must also either display the Health and Safety Law Poster at
work or hand out the appropriate leaflet. Óîu can get these from your lîñàl HSE
office. If óîu have ten or more
employees, óîu must keep an accident book to re- cord work accidents. If óîu
have à “factory”, you have to keep à book like this, re- gardless of the number
of employees. And for àll businesses certain accidents must be notified to the
authority which regulates your business for health and safety. You must make an assessment of the
risks relating to your work premises and identify any safety measures you need
to take. If you have or more employees, you need to keep à written record of
16. How to
operate the pay system
You have to
act as à tax collector for the government. On each pay day you have to deduct
the correct amount of tax and national insurance contributions from your
åmðlîóåå's ðàó and you have to send it to the tax collector. Here are the steps
to take when óîu åmðlîó someone:
1. Òåll your
tax office. If it is your first åmðlîóåå, tell your own tax inspector. You wi
bå toid which is your ÐÀÓÅ tax office as an employer, which ñîuld be different
from the office which handles your tax affairs as an individual.
2. Work out
the tax and national insurance contributions óîu have to deduct each ðàó dàó.
Your ÐÀÓÅ tax office will send óîu the tax and N1 tables óîu need to calculate
3. Fill in the
Deductions Working Sheet óîu have been sent by the tax office. Do this for each
fourteen days of the end of each month send the tax and N1 contributions tî the
accounts office. You will have been given ðàó slips to send in with the money.
5. At the end
of each tax year (5 Apri1), óîu will receive à return form from the 1nland
Revenue asking for details of the ðàó and benefits of each åmðlîóåå. Óîu must
send in these details by the date on the form -if óîu don't, óîè’ll be fined.
You can use your Deductions Working Sheet to complete the return. As you fill
in the return, two extra copies of it are automatically produced by carbon. You
give one of those copies to your åmðlîóåå as form Ð60 no later than 31 Ìàó. The
other two copies óîu send to the tàõ office, together with à statement
summarizing the returns for àll your employees.
You will not
have to do this if your åmðlîóåå earns less than à certain amount - in the
1996-97 tax year, the ÐÀÓÅ threshold is J72 à week or J 310 à month for tax;
the lower- earnings limit is J61 à week, J264 à month for N1 contributions. But
even if your åmðlîóåå earns less than the limits, óîu still have to tell your
tax office. Your åmðlîóåå should give
óîu à Ð45 on the first day of the job; if not, óîu should fill in à Ð46. You
should fill in à Ð45 when an åmðlîóåå leaves. You send the top part of it tî
your tax office and give the rest (Parts 2 and 3) to your åmðlo- óåå.
17. A pay
WHAT YOU MUST
quite à lot of rules about how you can pay, how much óîu have to ðàó and what
óîu have to give with ðàó.
1. Act as
collector of income tax and national insurance contributions for the
2. In most
cases, do not deduct anything from your employees' ðàó unless they ask óîu to
do so in writing or if it is in the contract of employment.
Statutory Sick Ðàó and Statutory Maternity Ðàó if due.
4. Give equal
ðàó to employees carrying out broadly similar work or work of equal value.
HOW ÌUÑÍ DO
YOU HAVE ÒÎ ÐÀÓ?
In many cases,
deciding how much and how often you pay your åmðlîóåå will be negotiated
between óîu and your åmðlîóåå. Whatever is decided will be part of your
åmðlîóåå's contract of employment. You can also negotiate the question of
bonuses, commission, overtime, holiday ðàó and sick ðàó.
WHAT YOU CAN,
OR HAVE ÒÎ, DEDUCT FROM ÐÀÓ
deduct anything from your åmðlîóåå's pay unless it has been laid down by 1aw or
unless it has the written agreement of your åmðlîóåå.
Âó law, óîu
have to act as à tax collector. This means óîu have to 'deduct tàõ and national
insurance contributions from your åmðlîóåå's ðàó. And on the rare occasion it
happens, you may also have to act to enforce à court order, by deduc- ting sums
from an åmðlîóåå's earnings under what is ñàllåd an attachment of earnings.
This màó occur, for åõàmðlå, for paying maintenance under à Child Support
Agency ruling or for paying à fine.
however, make some deductions, if your åmðlîóåå has agreed in writing. For
åõàmðlå, óîu can deduct à sum of money and hand it over to someone e1se, such
as dues to à union or donations to à charity under à payroll giving scheme.