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Pay and benefits

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  • Type:
    Employment law cases

    National minimum wage: deduction for repayment of training fees

    In DLA Piper's latest case report, the Employment Appeal Tribunal (EAT) considered that national minimum wage legislation is not breached when a deduction is made on termination for the repayment of the cost of a training course if the worker is responsible for the termination of his or her employment (typically, by resigning).

  • Type:
    FAQs

    What is the tax exemption for employer-funded medical treatment?

  • Type:
    Employment law cases

    Holiday pay: Regular, non-guaranteed overtime pay to be included in holiday pay calculation

    In Bear Scotland Ltd and others v Fulton and others; Hertel (UK) Ltd v Woods and others; Amec Group Ltd v Law and others [2015] IRLR 15 EAT, the EAT held that payment in respect of overtime that the worker is obliged to work when it is available, but that is not guaranteed by the employer, constitutes part of the worker's normal remuneration and as such should be included in the computation of the worker's holiday pay.

  • 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:
    Leading practice guides

    Managing reward for international assignments

    Leading practice guidance discussing what options are available for organisations considering how to structure a remuneration package for an overseas assignee.

  • 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.

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HR and legal information and guidance relating to pay and benefits.