Pay and benefits

New and updated

• Type:

  Contract clauses

  Car or car allowance contract clause

  A model contract clause setting out terms relating to the provision of a car or car allowance.

• Type:

  Contract clauses

  Commission, discounts and rebates from third parties contact clause

  A model contract clause on commission and discount rebates for sales people.

• Date:

  14 January 2005

  Type:

  Employment law cases

  Compromise payment not taxable

  The Court of Appeal has upheld the decision of the High Court in Wilson (HM Inspector of Taxes) v Clayton that a payment from an employer under a compromise agreement should be treated as a termination payment under s.403 of the Income (Earnings and Pensions) Act 2003.

• Type:

  Letters and forms

  Letter informing employee of outcome of pay review

  A model letter informing an employee of outcome of pay review.

• Type:

  Contract clauses

  Expenses contract clause

  Updated to include information on changes to the benchmark scale rates system, from 6 April 2019.

• Type:

  Letters and forms

  Deductions from wages authorisation form

  A model form for an employee to authorise your organisation to make deductions from their wages.

• Type:

  Contract clauses

  London weighting contract clause

  A model contract clause on London weighting.

• Type:

  Contract clauses

  Deductions from wages contract clause

  A model contract clause to allow deductions to be made from an employee's pay.

• Type:

  Policies and procedures

  Deductions from wages for unauthorised absence contract clause

  A model contract clause setting out terms relating to deductions from salary for unauthorised absence.

• Date:

  31 December 2004

  Type:

  Employment law cases

  Usetech Ltd v Young (Inspector of Taxes)

  In Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC, the High Court found that where an individual provided his services through his own service company and an agency all the contracts were subsumed into one. The relevant terms identified and transferred to the notional contract between the individual and the hirer were consistent with those of an employment contract.