Pay and benefits

New and updated

• Type:

  How to

  How to set up and manage a cycle-to-work scheme

  Practical guidance on setting up and managing a cycle-to-work scheme, including tax relief; salary sacrifice; and loan agreements.

• Type:

  Employment law cases

  Payslips: deductions for overpayments should be itemised, says EAT

  The Employment Appeal Tribunal (EAT) has held that, where an employee's pay for a period is reduced to recover an overpayment for a previous period, that reduction represents a deduction that should be identified on the employee's payslip.

• Type:

  Employment law cases

  HR's oral assurance over pay increase did not trump contract

  The Employment Appeal Tribunal (EAT) has held that an entire agreement clause was effective in precluding reliance on a prior oral assurance given by HR that salary would increase by annual increments subject to satisfactory performance.

• Type:

  Employment law cases

  National minimum wage: higher education exception for UK workers justified

  The Employment Appeal Tribunal (EAT) has held that a "higher education course" under the National Minimum Wage Regulations 1999 (SI 1999/584) relates to courses undertaken only in the UK and therefore disproportionately excludes foreign students and is indirectly discriminatory, but is justified as a proportionate means of preventing abuse of the national minimum wage system, which is a legitimate aim.

• Type:

  Employment law cases

  Case round-up

  Krishna Santra, Linda Quinn and Colin Makin are senior associates and Melissa Powys-Rodrigues and Dominic Speedie are associates at Colman Coyle Solicitors. They round up the latest rulings.

• Type:

  Employment law cases

  Holiday pay calculation must reflect commission worker would have received, says ECJ

  The European Court of Justice has held that a worker's commission payments must be included in the calculation of his or her holiday pay.

• Type:

  Employment law cases

  Case round-up

  David Malamatenios is a partner and Krishna Santra, Sandra Martins and Colin Makin are senior associates at Colman Coyle Solicitors. They round up the latest rulings.

• Type:

  FAQs

  Does the final salary payment for a worker who has died attract income tax and/or national insurance contributions?

• Type:

  How to

  How to introduce and manage a voluntary benefits scheme

  Practical guidance on setting up a voluntary benefits scheme as part of the organisation's reward strategy.

• Type:

  Employment law cases

  Case round-up

  Victoria Bell is managing associate and Gerri Hurst, Carly Mather and Andrew Nealey are associates and Eleanor Cittern is a trainee solicitor at Addleshaw Goddard LLP.