48 hour opt-out
Pregnancy and maternity: risk assessment
Yes; your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People hired to work on an as required basis, sometimes known as seasonal workers., Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. or apprentices have certain rights in relation to the hours they work. Note that there are additional restrictions for young Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 38 and following) and night Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 27 and following).
The general restrictions are:
the right to work no more than an average of 48-hours per week, unless they have opted-out of this restriction (see Q&A 5);
if they are a shop or betting shop A staff member who has an obligation to do their work personally for someone who is not their client or customer. , the right to In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. of Sunday working (unless Sunday is the only day that they have been employed to work on) (see Q&A 34);
the right to daily rest breaks (see Q&A 18 and following);
the right to at least 11 hours in every 24 hours away from work and at least 24 hours away from work in each working week, or 48 in a fortnight (see Q&A 23); and
the right (except in limited circumstances) not to have their contractual hours changed without their prior agreement (see Process for changing employee contracts and Amending the contracts of staff who are not employees).
If you fail to comply with the restriction on working hours, it can be a serious health and safety issue. You could face claims in the courts by your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. and be ordered to pay compensation, or you could face criminal liability if action is brought against you by the Health and Safety Executive. Britain's national regulator for workplace health and safety. or your local authority. The usual penalty is a fine, provided you heed any official warnings you are given.
You must keep records to demonstrate that these rules are being complied with; failure to do so is a criminal offence. See Q&A 2 for more information.
Yes. You must have proportionate systems in place to record the hours worked by your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. so that you can keep records to demonstrate that the working time restrictions are being complied with in relation to each of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members; this includes the particular rules about night Staff members who have an obligation to do their work personally for someone who is not their client or customer. and young Staff members who have an obligation to do their work personally for someone who is not their client or customer. . You must keep these records for two years from the date they are made.
Note that you must also keep records to confirm which of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members have opted out of the legal restrictions on working hours (see Q&A 11).
Failure to keep records is a criminal offence meaning you could face enforcement action by the Health and Safety Executive. Britain's national regulator for workplace health and safety. or your An administrative body in local government, responsible for the provision of public services in each district, borough or council.and be ordered to pay a fine and/or take steps to remedy your A violation of a legal or moral obligation. ; this action can be taken against your business and any senior members of Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (eg The directors of a company are the individuals who make up the company's board of directors. Directors may be natural persons or companies, but each company must have at least one director who is a natural person. The board is the main decision-making body of the company. , managers or other similar In a company: A legally defined term used to refer to the directors, company secretary or managers of a company. Officers of a company have certain duties and responsibilities towards the company and can be held liable for company law breaches.) involved in the offence.
Bear in mind that any personal information about your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. that is contained in your records will be covered by The area of law which deals with the way in which data can be handled. law and you must ensure that you comply with your legal obligations at all times. See Records and staff data for guidance about your The area of law which deals with the way in which data can be handled. obligations when storing information about your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
You must take all reasonable steps to ensure that rules about working time are complied with. Failure to do so could result in the Health and Safety Executive. Britain's national regulator for workplace health and safety. or your An administrative body in local government, responsible for the provision of public services in each district, borough or council.commencing criminal proceedings against your business and any senior members of Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (eg The directors of a company are the individuals who make up the company's board of directors. Directors may be natural persons or companies, but each company must have at least one director who is a natural person. The board is the main decision-making body of the company. , managers or other similar In a company: A legally defined term used to refer to the directors, company secretary or managers of a company. Officers of a company have certain duties and responsibilities towards the company and can be held liable for company law breaches.) involved in the offence. If your business and any senior In a company: A legally defined term used to refer to the directors, company secretary or managers of a company. Officers of a company have certain duties and responsibilities towards the company and can be held liable for company law breaches. are found guilty, you could both be ordered to pay a fine and/or to take steps to remedy the A violation of a legal or moral obligation. .
You could also face additional claims in either the A tribunal that deals solely with employment disputes. or Courts if you fail to comply with the restrictions on working time in respect of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., and you may be ordered to pay them compensation.
It is best practice to set out the working hours and rest break entitlement of all your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. in their contracts to ensure that their rights and obligations are clear.
Currently, you are only legally obliged do so for Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.and People hired to work on an as required basis, sometimes known as seasonal workers., for whom you must include certain terms of employment in a written statement (ie an employment contract, apprenticeship agreement or A person hired to work on an as required basis, sometimes known as a seasonal worker. contract) on or before the first day of employment. You must include the following terms:
hours of work, including what their normal working hours will be, whether they will vary and, if so, how; and
holiday entitlement and Payment made by an employer to a worker during the worker's holiday time off work. (including their bank/public holiday entitlement). See Dealing with annual leave for more information about holiday entitlement.
For template employment contracts containing these key terms, see Employment contract or Contract - casual worker.
If you want your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to potentially work more than the legal maximum of 48 hours (on average) in a week, they must In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. of their strict legal rights in writing. It is usual to include an In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. provision in your contracts and ensure your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. sign them to cover this, or it can be done at a later date. See 48 Hour Opt-Out for a template form that you can use at any time.
In addition to terms relating to working normal hours and holiday, it is best practice to include terms about the following:
provision for your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work overtime when requested to do so, including how they will be paid for any overtime worked (see Q&A 14 for more information);
provision for your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work at the weekends if required (see Q&A 34 for more information);
any additional break allowances (see Q&A 18 and Q&A 23 for more information about required breaks); and
a variation or A clause in an employee's contract which gives the employer the ability to change certain terms of the contract without the consent of the employee. allowing you to change your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's hours or work patterns without their agreement if required (see Process for changing employee contracts).
See Staff contracts for further guidance about drafting contracts for your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members and for template contracts you can adapt to your needs.
You cannot usually require your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People hired to work on an as required basis, sometimes known as seasonal workers., Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. or People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.to work more than an average of 48 hours per week, unless they have opted out of the 48 hour limit in writing (see Q&A 13 for what to do if you might need your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to work more than a 48 hour average week and 48 Hour Opt-Out for a form you can use at any time). See Q&A 6 for how to work out whether your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. work 48 hours per week on average.
There are penalties if you A violation of a legal or moral obligation. these requirements; see Q&A 3 for information.
This restriction does not apply to self-employed People, in business for themselves, who provide services to others. They may be individuals simply working under their own names, or may offer services through companies or partnerships. Sometimes known as consultants or independent contractors. and different rules apply to young Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 39 and following) and night Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 28 and following).
Note that if you employ drivers of Physical items being sold. Distinguished from digital content and services, neither of which are physical items. vehicles, different rules apply to their working hours and the rest breaks they are entitled to; see Q&A 19 for more information.
The 48 hour period is calculated by averaging your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's working hours out over a reference period of 17 weeks (this means your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member could work for more than 48 hours in any given week provided that the average of their weekly working hours during the 17 week period is not more than 48 hours per week). If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has not yet worked for you for 17 weeks, you will need to calculate their average working time over whatever period they have worked for you to date (eg if they have worked for you for 10 weeks, you will need to work out the average of their working time over that 10 week period).
To calculate your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's average working hours over the 17 week reference period, you must take the following steps:
work out the total number of hours that they have worked for you over the 17 week period (see Q&A 7 for information about what counts as working hours);
if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has taken any days off on Paid time off work to which members of staff are entitled each year, also known as holiday leave., sick leave or maternity, paternity, adoption or A period of leave from work available to employees with children under the age of 18, in order to allow them to care for their children. during the 17-week reference period, extend the reference period by the same number of days the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has had off and determine the hours worked during these additional days;
once you have the total number of hours worked over the reference period, divide the total by 17 and this will give you the average working time per week.
Example: Your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member usually works 5 x 9-hour shifts per week. During the 17-week reference period, they took 5 days of Paid time off work to which members of staff are entitled each year, also known as holiday leave., so your calculation will leave you with 45 hours less than your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member would usually work. You need to add an additional 5 days on to your reference period to account for this and include the hours worked on those days in your calculation.
Working hours include any time a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is actually working for you, receiving work training or carrying out activities that are, at least in part, for your benefit and done with your knowledge and approval (even if they are undertaken outside of their normal working hours).
Government guidance states that this could include:
working lunches (although normal lunch breaks or other rest breaks will not normally count as working time);
overtime, unless it is overtime that your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has volunteered for (eg if they have chosen to stay late to finish something off) (see Q&A 14 and following for more information about overtime);
time your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member spends travelling for work, although this usually only applies to travel to different work sites during the working day and not the daily commute (see Q&A 8 for more information); and
job-related training (except where this is run by an educational institution or training establishment).
Note that working time will generally not include any time your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member spends on call when they are away from the workplace, unless they are significantly constrained in where they can be eg if you require them to be within ten minutes of their workplace at all times whilst on call. Working time does not include any periods when the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is on holiday.
Working hours include time your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member spends travelling for work, although this usually only applies to travel to different work sites during the working day (eg if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is a sales representative who travels between the offices of different clients) and not the daily commute or travelling outside of ordinary working hours.
If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member does not have a fixed place of work, or is occasionally called on to work elsewhere than their usual workplace, the time they spend travelling to their first work assignment from their home and then from their last work assignment to their home will form part of their working hours for this purpose. If your business involves this type of working arrangement, you should seek legal advice if you are in any doubt that you are complying with the law as this can be a complex issue. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.
No; self-employed People, in business for themselves, who provide services to others. They may be individuals simply working under their own names, or may offer services through companies or partnerships. Sometimes known as consultants or independent contractors. are not subject to the rules about working hours. How much work they are required to do will come down to what your agreement with them says.
See Freelancers (self-employed staff) for more information about using People, in business for themselves, who provide services to others. They may be individuals simply working under their own names, or may offer services through companies or partnerships. Sometimes known as consultants or independent contractors. .
Whoever is responsible for paying the Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. (ie your business or the agency itself) will be responsible for ensuring that they do not work hours that A violation of a legal or moral obligation. the legal requirements.
For example, if you pay the agency and the agency in turn pays the Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. , the agency will be responsible for making sure the working time restrictions are followed. Bear in mind, however, that in practice this will still mean that you cannot require an Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. to work more than 48 hours per week unless they have opted out.
Your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. can agree to work more than the weekly legal limit (see Q&A 5), whether indefinitely or temporarily, by In data protection: This refers to an implied 'consent' to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. in writing.
This may be done at the time the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member signs their contract, or separately at a later date; see 48 Hour Opt-Out for a form you can use at any time.
You must keep records confirming which of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members have opted out of the 48 hour week for at least two years; see Q&A 2.
Note that your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. cannot opt out of their rights to daily and weekly rest breaks, therefore even if they have opted out of the 48 hour week, you must ensure that they are given the breaks that they are entitled to. See Q&A 18 and Q&A 23 for more information.
Yes. A Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member can withdraw their In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. at any time by giving you seven days’ notice in writing, although you may together agree to extend this (1) The length of time in advance which a notice must be given before it can take effect (2) The requirement to inform employees that they are being dismissed a certain amount of time in advance of their last day of employment. up to three months. Bear in mind that there is no In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. of the weekly limit on night working (see or on the working time restrictions for young Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 27 and Q&A 38 for more information).
While you can ask your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. of the 48 hour week, any agreement to do so must be entered into voluntarily. If you attempt to force your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. or treat them unfairly because they refuse to do so, you could face an A tribunal that deals solely with employment disputes. claim and be ordered to pay them compensation. If you treat a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member who is an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. poorly as a result of their refusal to sign an In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him. agreement and your An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. resigns, they may bring a claim for When an employee is dismissed without good reason or without following the proper procedure. Tribunal awards for unfair dismissal are up to one year's gross pay, currently capped at £93,878. against you. Any dismissal of an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. because they refuse to opt out of the 48-hour limit is always considered unfair and entitles them to claim compensation from you. It will also be In the context of employment law, when an employee is dismissed for reasons like race, gender, sexual orientation, religion, maternity or paternity leave, part-time status, or any other reason that is never allowed, it is automatically unfair dismissal, meaning that even if you have acted reasonably it is still illegal. if you select an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. for When a staff member is dismissed because his role is no longer needed. because they have insisted on their working hours rights (eg if they refuse to opt out of the 48-hour limit).
Bear in mind that even if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. have opted out of the 48 hour working week, you still have a general duty to take The degree of caution that an ordinary person would use in the circumstances. to protect their health and safety while they are at work. This can mean that they should not be required to work excessively long hours if it poses a reasonably foreseeable risk to their heath and safety or the health and safety of others.
Note that your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. cannot opt out of their rights to daily and weekly rest breaks, therefore even if they have opted out of the 48 hour week, you must ensure that they are given the breaks that they are entitled to. See Q&A 18 and Q&A 23 for more information.
Overtime can be voluntary or compulsory but you cannot require a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work overtime unless their contract specifically requires them to work overtime when asked.
Note that if you require your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work overtime, unless their contract deals with the question of payment beyond their set hours, you will generally need to agree with them the issue of additional pay beforehand. You may find that once your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members have been advised of the reasons for the overtime, they are prepared to work outside their normal working pattern if asked to do so, particularly if they will be paid for that work.
Not unless their contract (1) In the context of debt, contracts under which one person agrees to pay the debtor's debts if the debtor cannot pay themselves. (2) In the context of sale of goods, promises to a customer which are given freely (without charging extra money) that the goods they are buying will meet certain standards, and if they do not the person making the promise will do something to make up for that (eg give a refund, or repair or replace the goods). them overtime. However, you must ensure that you do not To treat someone differently directly or indirectly becasue of their age, disability, gender reassignment, marriage or civil partnership status, being pregnant and/or being on maternity leave, race, religion or belief, sex or sexual orientation.against any of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. when deciding who does or doesn't get the opportunity to do overtime (eg by offering overtime to one A staff member who has an obligation to do their work personally for someone who is not their client or customer. but not another because they have a A physical or mental impairment which has a substantial or long-term effect on a person’s ability to carry out normal day to day activities.). You should also bear in mind that you must not treat your part-time or fixed-term Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. less favourably than comparable full-time Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
How much you pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member for any overtime they work is likely to be set by their contract (eg it may state that they will be paid double time for any overtime worked during unsocial hours or it may set a minimum qualifying period (eg of 30 minutes) before any overtime is paid). The contract may also provide for your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to receive Extra time off given by an employer in response to an employee working overtime. This time off is given instead of paying the employee for the overtime. Also known as TOIL. instead of paying them for any overtime they work. Alternatively, you can agree payment with them separately.
If the contract does not require your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work overtime and there is no right for them to be paid for any overtime that they voluntarily work, you will generally not have to pay them for that work, but you must make sure that their average pay for the hours that they do work (including overtime) does not drop below the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage.; see Q&A 44 and following for more information.
Yes. Even if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member agrees to (or is contractually obliged to) work outside their normal working pattern, you must still abide by the rules on maximum working time unless they have opted out of this; see Q&A 11. You must also ensure that your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is provided with any breaks and rest periods that they are entitled to: see Q&A 18 and Q&A 23.
Bear in mind that even if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has opted out of the 48 hour working week, you must consider your other health and safety obligations towards your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. as excessive overtime could affect their health or put them or others at risk.
If you want a A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. to work any overtime or if you want a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work additional hours at night on a regular basis, there are extra restrictions and legal requirements that you must bear in mind. See Q&A 25 for further guidance about night working and Q&A 38 for information about your obligations towards young Staff members who have an obligation to do their work personally for someone who is not their client or customer. .
Yes. Your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members (excluding self-employed People, in business for themselves, who provide services to others. They may be individuals simply working under their own names, or may offer services through companies or partnerships. Sometimes known as consultants or independent contractors. ) must be given at least one uninterrupted break of 20 minutes or more during the working day if they work for at least six hours a day. You cannot agree to give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. less than this unless you do so formally in writing in a An agreement that is negotiated with a trade union or other employee representative that affects the terms of the employees' contracts. or A formal written and signed agreement, lasting no more than five years, between a business and all its workers or a defined group of those workers. It can be agreed by an elected representative on behalf of the workers affected. (information about such agreements is outside the scope of this service). If you refuse to allow your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to take a rest break, or if you subject them to any detriment for refusing to work without one (eg threatening dismissal) you could face claims in an A tribunal that deals solely with employment disputes. and be ordered to pay compensation. Note that there are additional obligations where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' work is monotonous or repetitive (eg in a factory or call centre) or where they use a computer screen; see Q&A 20.
Rest breaks do not need to be paid and whether they are or not should be set out in your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's employment contract. You can, of course, offer your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. more than the legal minimum; again, this should be set out in your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' contracts. For template contracts you can use, see Employment contract or Contract - casual worker.
Bear in mind your duty to make reasonable adjustments to ensure that any A physical or mental impairment which has a substantial or long-term effect on a person’s ability to carry out normal day to day activities. members of Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. are not put at a substantial disadvantage as compared to your other Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members. It could mean allowing a A physical or mental impairment which has a substantial or long-term effect on a person’s ability to carry out normal day to day activities. member of Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to take additional rest breaks during the day, eg if their A physical or mental impairment which has a substantial or long-term effect on a person’s ability to carry out normal day to day activities. causes them to suffer from fatigue at certain times of the day.
Note that if you employ drivers of Physical items being sold. Distinguished from digital content and services, neither of which are physical items. vehicles, different rules apply to their working hours and the rest breaks they are entitled to; see Q&A 19 for more information.
Drivers of Physical items being sold. Distinguished from digital content and services, neither of which are physical items. vehicles or passenger-carrying vehicles are subject to additional restrictions around their working hours and you must monitor their hours to ensure that they do not exceed the limits. The specific rules that apply will depend on what vehicle they are driving and what countries they will be driving in and full coverage is outside the scope of this service.
Make sure that you keep records of your drivers' working hours for at least two years. See Records and staff data for further guidance about your The area of law which deals with the way in which data can be handled. obligations when retaining records about your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
If a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's work is monotonous or repetitive, to the point where their health and safety is put at risk, you must allow them to take such additional breaks as are necessary to preserve their well being. This could be the case, for example, if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members work in a call-centre or on a production line.
If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member uses DSE: Anything with a screen, including televisions, computer monitors, laptops and smartphones. (such as a computer screen) as part of their normal work routine, you are also under an obligation to plan their work routine in a way which allows periodic breaks or changes to activity to reduce long periods of uninterrupted work at a screen.
See Screens, workstations and eye health for more information and General risk assessment for an office for a general health and safety The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers. template.
If you do not provide additional breaks or changes to activity in these circumstances, your A private company limited by shares incorporated and registered in England and Wales. and/or any responsible In a company: A legally defined term used to refer to the directors, company secretary or managers of a company. Officers of a company have certain duties and responsibilities towards the company and can be held liable for company law breaches. may face enforcement action from the Health and Safety Executive. Britain's national regulator for workplace health and safety. or your local authority.
You can decide when a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member takes their break, however the break must be during the working day and not at the start or end of it.
You may choose to give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. some control over when exactly they may take their break, but if your business relies on How long a person has been employed without a break lasting at least a week. Time off work whilst still employed (eg annual leave, sick leave etc) does not count as a break. you may wish to set specific times to ensure the breaks are properly staggered. During their break, your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member must be allowed to leave their workstation and spend their time as they choose. Your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member must know in advance that their rest break will be uninterrupted (and it must in fact be uninterrupted), therefore time spent on-call at the workplace does not count towards a rest break.
Yes, but only in specific situations. Some common examples are as follows:
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's job involves the need for continuous provision of Physical items being sold. Distinguished from digital content and services, neither of which are physical items. or services (eg Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members who work in an industry where work cannot be interrupted for technical reasons or who work in television or film production or research and development);
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member works in Also known as a debenture, charge or mortgage, security over an asset or assets (such as cash, debts, real estate or equipment) is given by a borrower (and sometimes a third party such as a shareholder of the borrower) to a lender in case the borrower fails to make a payment due. Security is also used to refer to a personal guarantee of a borrower's payment obligations to a lender, typically given again by a shareholder and sometimes secured over the shareholder's personal assets. In the event of a borrower's failure to make a payment due to a lender, the lender will have the right to sell any asset secured or call in the guarantee. or surveillance and their permanent presence is required (eg if they are a Also known as a debenture, charge or mortgage, security over an asset or assets (such as cash, debts, real estate or equipment) is given by a borrower (and sometimes a third party such as a shareholder of the borrower) to a lender in case the borrower fails to make a payment due. Security is also used to refer to a personal guarantee of a borrower's payment obligations to a lender, typically given again by a shareholder and sometimes secured over the shareholder's personal assets. In the event of a borrower's failure to make a payment due to a lender, the lender will have the right to sell any asset secured or call in the guarantee. guard or a caretaker);
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's activities are affected by unusual and unforeseeable circumstances or events beyond your control (eg if there is an emergency situation and you require your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to remain at work until it is resolved); or
if your business experiences a foreseeable surge of activity (eg if you work in the tourism or agriculture industries).
A Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member who is made to work through their rest breaks in this manner must be given an equivalent period of time off during their working time to make up for their missed breaks. This equivalent period of rest need not necessarily be a 20 minute continuous break, but it must make the same contribution to the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's well-being (eg it could be two uninterrupted breaks of 15 minutes).
If, in exceptional circumstances, it is not possible for you to give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member an equivalent period of rest, you must give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member appropriate protection to safeguard their health and safety. What amounts to appropriate protection will depend on the circumstances, but could include you A promise to do or not do something, commonly contained in a contract. a health and safety assessment or or reducing your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's workload temporarily. You must also ensure at all times that the maximum weekly working hours are not exceeded if your A staff member who has an obligation to do their work personally for someone who is not their client or customer. has not opted-out of this limit (see Q&A 5 for more information).
Yes; there are two kinds of rest periods you must give Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (note this is the minimum you are legally required to give, but you must give more if you have agreed to in their contract):
A rest period in between each working day
This must be at least 11 uninterrupted hours in each 24-hour period. This means that, for example, a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member who ends work at 8.00 pm cannot start work until 7.00 am the next day.
A longer rest period in between each working week
This must be at least 24 hours long. You can change this to two uninterrupted 24-hour rest periods every two weeks, or one uninterrupted 48-hour rest period every two weeks.
There are more stringent rules for young Staff members who have an obligation to do their work personally for someone who is not their client or customer. ; see Q&A 38.
You must take positive steps to ensure that your Staff members who have an obligation to do their work personally for someone who is not their client or customer. benefit from their daily and weekly rest periods; for example, you should ensure that rest periods are scheduled into the working day of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. and you should seek to ensure that your business culture encourages the taking of breaks. If you refuse to allow your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to take their daily or weekly rest breaks, you could face claims from them in an A tribunal that deals solely with employment disputes. and be ordered to pay compensation.
In particular circumstances, it may not be possible to provide the required daily and weekly rest periods; this is permitted, but you must allow your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to take an equivalent period of compensatory rest to make up for their missed rest period, which should ideally be taken immediately after the extended period of work to which it relates
For example, if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is a holiday rep and during their 11-hour daily rest period they are required to deal with an emergency involving one of your clients, which takes one hour of their time, they will be entitled to one hour's compensatory rest, which they should ideally take at the end of what would have been their 11-hour rest period had it not been interrupted.
If, in exceptional circumstances, it is not possible for you to give an equivalent period of rest, you must give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member appropriate protection to safeguard their health and safety. What amounts to appropriate protection will depend on the circumstances, but could include you A promise to do or not do something, commonly contained in a contract. a health and safety assessment or reducing your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's workload temporarily. See When to do a general risk assessment for guidance on how to carry out a health and safety The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers., and you can use General risk assessment for an office, General risk assessment for a shop or other business open to customers or General risk assessment for remote workers to carry out a general The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers. within your business. You must also ensure at all times that the maximum weekly working hours are not exceeded if your A staff member who has an obligation to do their work personally for someone who is not their client or customer. has not opted-out of this limit (see Q&A 5 for more information).
If you need a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to undertake night work but they do not normally work at night, you should check their employment contract to see whether it provides for them to do so when required. If the contract does not permit this, you cannot force the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work at night.
If you try to do so, you may open yourself up to a legal claim. For example, your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member may feel that they have no alternative but to resign, and could claim A dismissal which is both constructive and unfair. Where an employee has resigned because his employment contract has been seriously breached, he can regard himself as having been dismissed. This is called constructive dismissal. Constructive dismissal can also be unfair dismissal - where an employee was dismissed for inappropriate reasons and/or after an insufficient process was followed. Generally, only an employee who has been continuously employed with a business for two or more years will be able to claim unfair dismissal. Certain reasons for dismissal are automatically unfair, meaning any employee can claim unfair dismissal, regardless of his length of service to the business. if they have been How long a person has been employed without a break lasting at least a week. Time off work whilst still employed (eg annual leave, sick leave etc) does not count as a break. by you for at least two years or Failing to keep to the terms of a contract by doing something which is forbidden or failing to do something which is required under the contract.. You must also bear in mind that you could face Treating someone differently directly or indirectly because of their age, disability, gender reassignment, marriage or civil partnership status, being pregnant and/or being on maternity leave, race, religion or belief, sex or sexual orientation. claims if you insist on requiring your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to work at night; for example, you may indirectly To treat someone differently directly or indirectly becasue of their age, disability, gender reassignment, marriage or civil partnership status, being pregnant and/or being on maternity leave, race, religion or belief, sex or sexual orientation.against women because they are more likely to have childcare responsibilities.
If on the majority of the days that they work for you, one of your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People hired to work on an as required basis, sometimes known as seasonal workers., Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. or People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.works at least three hours during the night, they will be a A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him).. The night is the period between 11.00 pm and 6.00 am unless you have agreed, in writing with the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member, that night work will cover an alternative time period which is at least seven hours long and includes the period between midnight and 5.00 am.
There are additional working time restrictions and legal obligations that you must comply with in respect of any night Staff members who have an obligation to do their work personally for someone who is not their client or customer. , which are set out in Q&A 27. These rules do not apply if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. are simply A promise to do or not do something, commonly contained in a contract. occasional night work.
Night Staff members who have an obligation to do their work personally for someone who is not their client or customer. have additional protections over and above the usual rules about working hours. These are:
restrictions on working time (see Q&A 28 and following);
night Staff members who have an obligation to do their work personally for someone who is not their client or customer. cannot individually opt out of the working time restrictions (note that there is scope for their rights to be altered through a An agreement that is negotiated with a trade union or other employee representative that affects the terms of the employees' contracts. with a trade union; information about Agreements that are negotiated with a trade union or other employee representative that affects the terms of the employees' contracts. is outside the scope of this service); and
opportunity for free health assessments (see Q&A 31).
There are some additional health and safety obligations you must be aware of if your A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him). is pregnant or a new mother (see Q&A 33) or is a A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. (see Q&A 38).
You must make sure you keep records about the hours your night Staff members who have an obligation to do their work personally for someone who is not their client or customer. work so that you can show you have complied with the rules; see Q&A 2.
Night Staff members who have an obligation to do their work personally for someone who is not their client or customer. cannot be made to work more than 8 hours in each 24-hour period, averaged over a period of 17 weeks; see Q&A 29 for how to calculate this average.
Note that if your A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him).'s job involves special hazards or particular physical or mental strain, no averaging is permitted - they must never go over the 8 hour limit. This may be the case, for example, if you have identified a significant health and safety risk to your A staff member who has an obligation to do their work personally for someone who is not their client or customer. in your health and safety The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers.. See When to do a general risk assessment for guidance on how to carry out a health and safety The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers., and you can use General risk assessment for an office, General risk assessment for a shop or other business open to customers or General risk assessment for remote workers to carry out a general The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers. within your business.
There are limited circumstances in which the usual 8 hour limit can be exceeded; see Q&A 30.
To calculate a A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him).'s average weekly working time over the 17-week reference period, you must divide their normal working hours during the period by the number of days in the reference period.
If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has not yet worked for you for 17 weeks, the applicable reference period will be the period of their employment with you to date.
Normal working hours will include any overtime that is guaranteed in the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's contract, but not any discretionary or occasional overtime. Other absences (eg holiday or sick leave) should not affect your calculation. Any sleep shifts that your A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him). has will count as working hours provided that they are on call and in the workplace or if they have to be very close to work such that it limits what they can use the time for.
The restrictions on night working time can be exceeded in certain special cases.
Some common situations are:
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's job involves the need for continuous provision of Physical items being sold. Distinguished from digital content and services, neither of which are physical items. or services (eg Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members who provide treatment or care, who work in an industry where work cannot be interrupted for technical reasons, who work in television or film production or research and development);
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member works in Also known as a debenture, charge or mortgage, security over an asset or assets (such as cash, debts, real estate or equipment) is given by a borrower (and sometimes a third party such as a shareholder of the borrower) to a lender in case the borrower fails to make a payment due. Security is also used to refer to a personal guarantee of a borrower's payment obligations to a lender, typically given again by a shareholder and sometimes secured over the shareholder's personal assets. In the event of a borrower's failure to make a payment due to a lender, the lender will have the right to sell any asset secured or call in the guarantee. or surveillance and their permanent presence is required (eg if they are a Also known as a debenture, charge or mortgage, security over an asset or assets (such as cash, debts, real estate or equipment) is given by a borrower (and sometimes a third party such as a shareholder of the borrower) to a lender in case the borrower fails to make a payment due. Security is also used to refer to a personal guarantee of a borrower's payment obligations to a lender, typically given again by a shareholder and sometimes secured over the shareholder's personal assets. In the event of a borrower's failure to make a payment due to a lender, the lender will have the right to sell any asset secured or call in the guarantee. guard or a caretaker);
where your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's activities are affected by unusual and unforeseeable circumstances or events beyond your control (eg if there is an emergency situation and you require your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to remain in work until it is resolved); or
if your business experiences a foreseeable surge of activity (eg if you work in the tourism or agriculture industries).
However, a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member who exceeds the restrictions on night working time in these circumstances and who, in doing so, is made to work through a period that would otherwise be a rest break or rest period (see Q&A 18 and Q&A 23), must be given an equivalent period of time off at a later point to make up for their missed rest breaks. If, in exceptional circumstances, it is not possible for you to give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member an equivalent period of time off, you must give your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member appropriate protection to safeguard their health and safety.
What amounts to appropriate protection will depend on the circumstances, but could include you A promise to do or not do something, commonly contained in a contract. a health and safety assessment or reducing your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's workload temporarily. You must also ensure at all times that the maximum weekly working hours are not exceeded if your A staff member who has an obligation to do their work personally for someone who is not their client or customer. has not opted-out of this limitation (see Q&A 5 for more information).
Given the impact night work might have on stress levels and the general health of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., they must be given the opportunity of a free health assessment before becoming a A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him)., although they are under no obligation to accept the offer. You do not need to provide an assessment if the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has already had a health assessment before becoming a A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him). on a previous occasion and you have no reason to believe that the assessment is no longer valid.
Government guidance suggests that you could initially request that Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members complete a health questionnaire (which must be written by a qualified health professional) and follow this up with a medical examination if the questionnaire suggests the A staff member who has an obligation to do their work personally for someone who is not their client or customer. might not be fit for night work. In particular, the guidance states that you must take into account that night work may increase your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's stress levels.
Repeat medical assessments must be offered at such regular intervals as are appropriate for the A staff member who has an obligation to do their work personally for someone who is not their client or customer. in question (eg this could be yearly unless there is a change which would make it reasonable for you to repeat the assessment more frequently).
You must not disclose the medical questionnaire or assessment to anyone other than the A staff member who has an obligation to do their work personally for someone who is not their client or customer. in question unless they have given their consent in writing (although note this does not prevent you from making a statement that the A staff member who has an obligation to do their work personally for someone who is not their client or customer. is fit to undertake the work in question). You must keep confidential records of any health assessments (or the date on which the assessment was offered if the A worker who, on the majority of the days he works, works at least three hours during the night (usually defined as between 11.00pm and 6.00am unless you have agreed an alternative definition with him). did not accept the offer) for at least two years. Note that any medical information you hold about your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. constitutes Also known as special category data. Personal data which is particularly sensitive in terms of the impact it could have on the rights and freedoms of individuals. It includes personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade union membership, and the processing of genetic data, biometric data for the purpose of uniquely identifying a person, data concerning health or data concerning a person's sex life or sexual orientation. for the purposes of The area of law which deals with the way in which data can be handled. law and you must comply with your The area of law which deals with the way in which data can be handled. obligations at all times when handling such information. See Records and staff data for guidance about your The area of law which deals with the way in which data can be handled. obligations when handling Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. information.
If a registered medical practitioner tells you that one of your Staff members who have an obligation to do their work personally for someone who is not their client or customer. is unfit for night work, you must offer them other suitable work where possible. What is suitable will depend on the circumstances, but may include a transfer to daytime work if possible. Bear in mind that you have a duty to make reasonable adjustments to accommodate A physical or mental impairment which has a substantial or long-term effect on a person’s ability to carry out normal day to day activities. Staff members who have an obligation to do their work personally for someone who is not their client or customer. or you could face a Treating someone differently directly or indirectly because of their age, disability, gender reassignment, marriage or civil partnership status, being pregnant and/or being on maternity leave, race, religion or belief, sex or sexual orientation. claim from them.
You are under additional health and safety obligations in respect of new and expectant mothers and you must take into account any specific health and safety risks to them. If you receive a certificate from a registered medical practitioner that shows it is necessary for your An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work.'s health and safety that she should not undertake night work for an identified period, you should offer her available suitable alternative work or suspend her from work on maternity grounds for as long as is necessary.
For shift Staff members who have an obligation to do their work personally for someone who is not their client or customer. , this applies if any part of the woman's shifts are at night. Suitable alternative work will be work of a kind that is both suitable and appropriate for the An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. in the circumstances and the terms and conditions applicable to her performing the work must not be substantially less favourable than her current terms. For example, suitable alternative work is likely to be daytime work, where her pay and other benefits remain the same. Failure to offer suitable alternative work to a pregnant An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. before suspending her on maternity grounds or failure to pay her wages during any suspension (if she has reasonably refused suitable alternative work) could lead to legal claims against you for compensation. For action you can take to protect the health and safety of new and expectant mothers, see Risks to pregnant women and new mothers and for a template The process of looking at what hazards may be present when doing a certain activity, or in a certain area, and the steps which can be taken to eliminate or reduce those dangers., see Pregnancy and maternity: risk assessment.
This depends on what your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's contract says; it may or may not require them to carry out weekend work and be paid at a different rate if they do. If there are no provisions in the agreement, you can ask your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to work at the weekend, but it is up to them whether or not they agree. If you want to be able to require them to do it, you must change the terms of the contract. The simplest way of doing this is by agreement. See Process for changing employee contracts and Amending the contracts of staff who are not employees for how to go about making the change.
You must also be careful not to To treat someone differently directly or indirectly becasue of their age, disability, gender reassignment, marriage or civil partnership status, being pregnant and/or being on maternity leave, race, religion or belief, sex or sexual orientation.when requiring a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to work at weekends. For example, some religions or beliefs may require their followers to worship on Saturdays or Sundays. Insisting on weekend work by your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. could be discriminatory unless you can show that it is a proportionate means of meeting your legitimate business needs (eg because there is ultimately no other viable or practical way for you to run your business effectively). Equally, weekend work could also be more difficult for women (who statistically have a greater A share in the capital of a company (sometimes also referred to as stock, for example in relation to US companies). Shares in a company give to the holders, known as shareholders, rights in relation to that company such as to vote, to receive dividends and to a return of capital. Holders of shares in a company own that company and the company, not its shareholders, owns the company's assets. of childcare responsibilities). You should seek to balance the needs of your business with the religious beliefs or family circumstances of any Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member for whom weekend work creates a difficulty.
If your business is a shop or a betting shop, special rules apply if you want your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. to work on Sundays; see Q&A 35.
Shop and betting Staff members who have an obligation to do their work personally for someone who is not their client or customer. cannot be required to work on Sundays unless either their employment contracts say they must, or they have signed a written opt-in notice expressly agreeing to it.
Your shop or betting Staff members who have an obligation to do their work personally for someone who is not their client or customer. (including those who have opted in) can opt out of Sunday working at any time by giving you three months' notice in writing (unless they are only employed to work on Sundays), after which you cannot require them to work on Sunday. If they work in a A shop that has more than 280m² of internal floor area used entirely or mainly to sell goods to customers., the (1) The length of time in advance which a notice must be given before it can take effect (2) The requirement to inform employees that they are being dismissed a certain amount of time in advance of their last day of employment. is only one month.
You must inform your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. of this right within two months of starting the role. This information must be provided in a written statement (eg it could be included in your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's employment contract) and must contain certain specific information. For a template statement you can use for your shop A staff member who has an obligation to do their work personally for someone who is not their client or customer. , see Written statement of Sunday working rights - Shop worker.
If you have failed to inform your shop or betting A staff member who has an obligation to do their work personally for someone who is not their client or customer. of this right, they only have to give you one months' notice to In data protection: An implied consent to marketing obtained by the inaction rather than action of the recipient - such as silence or not unticking a pre-ticked box. Under the data protection rules, marketing by a business which relies on such a consent will be unlawful. A very clear, positive action is required to show that a person has consented to a business marketing to him.
Bear in mind that there may be restrictions on your Sunday trading hours if your business is a shop; see Customer service in a shop or other business premises for more information.
No. If your shop or betting A staff member who has an obligation to do their work personally for someone who is not their client or customer. is an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. they could bring an A tribunal that deals solely with employment disputes. claim against you if they suffer any disadvantage as a result of having opted-out of Sunday working. Equally, any dismissal of a shop or betting A staff member who has an obligation to do their work personally for someone who is not their client or customer. in relation to them having opted-out of Sunday working will always be unfair and you could face claims for When an employee is dismissed without good reason or without following the proper procedure. Tribunal awards for unfair dismissal are up to one year's gross pay, currently capped at £93,878. if they are an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work..
A A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. is a member of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. who is under the age of 18 but who is over the compulsory school age. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16.
If you employ any young Staff members who have an obligation to do their work personally for someone who is not their client or customer. , there are additional working hours rules that you must be aware of. The rules specific to young Staff members who have an obligation to do their work personally for someone who is not their client or customer. require:
If you employ a A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16., they are restricted to working a maximum of 8 hours per day and 40 hours per week. Unlike with adult Staff members who have an obligation to do their work personally for someone who is not their client or customer. (see Q&A 5), this is a strict limit per day. It cannot be averaged out over time and should be calculated from midnight on Sunday night.
Young Staff members who have an obligation to do their work personally for someone who is not their client or customer. cannot opt out of the restrictions on their working time and you must take all reasonable steps to ensure that they do not work for longer than the legal maximum or you could face penalties (see Q&A 3). As with your other Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members, you are also required to keep records to demonstrate that the working time restrictions are being complied with (see Q&A 2).
Note there are specific rules about night work; see Q&A 41.
Yes, but only in exceptional circumstances:
where no adult A staff member who has an obligation to do their work personally for someone who is not their client or customer. is available to undertake work of a temporary nature that must be performed immediately because of unforeseeable circumstances beyond your control or exceptional events which you could not have avoided; and
where you need them to do work which is necessary to continue the supply of services or Physical items being sold. Distinguished from digital content and services, neither of which are physical items. or to respond to a surge in demand, as long as there is no appropriate adult A staff member who has an obligation to do their work personally for someone who is not their client or customer. available and as long as doing the work would not have a negative impact on the A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16.'s education or training.
A A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. must not work between 10.00 pm and 6.00 am (or 11.00 pm to 7.00 am if their contract provides for them to work after 10.00 pm) except in some limited circumstances. Note that these circumstances only apply if there is no adult A staff member who has an obligation to do their work personally for someone who is not their client or customer. available to do the work, and you must make sure the A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. is supervised if this is necessary for their protection. The circumstances are:
where work must be performed immediately because of unforeseeable circumstances beyond your control or exceptional events which could not have been avoided by you;
if you are employing the A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. in relation to cultural, artistic, sporting or advertising activities and you need them to do work which is necessary to continue the supply of services or Physical items being sold. Distinguished from digital content and services, neither of which are physical items. or to respond to a surge in demand, as long as doing the work would not have a negative impact on your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16.'s education or training; or
if you need them to do work which is necessary to continue the supply of services or Physical items being sold. Distinguished from digital content and services, neither of which are physical items. or to respond to a surge in demand, as long as doing the work would not have a negative impact on your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16.'s education or training and you operate in the following industries (provided that the A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. does not work between midnight and 4.00 am):
agriculture;
retail trading;
postal or newspaper deliveries;
catering;
a hotel, pub, restaurant or similar establishment; or
a bakery.
If your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. is permitted to undertake night work under one of the exceptions listed above, you must still abide by the night working restrictions applicable to adults (see Q&A 27 for more information).
If, by requiring your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. to undertake night work in any of these exceptional circumstances, they are required to work during a period that would have been one of their rest breaks or rest periods (see Q&A 43), you must allow them an equivalent amount of compensatory rest to make up for the time spent working when they should have been resting. This additional rest period must generally be within three weeks of the night work.
A A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. is entitled to a minimum 30-minute break (which should be 30 consecutive minutes where possible) if their daily working time is more than four and a half hours.
In exceptional circumstances which you cannot avoid, if there is no adult A staff member who has an obligation to do their work personally for someone who is not their client or customer. to step in, your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. can miss their 30-minute rest break. You must make sure they get an equivalent period of compensatory rest within the following three weeks.
Bear in mind that (as with adult Staff members who have an obligation to do their work personally for someone who is not their client or customer. ), if your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16.'s work is monotonous or repetitive, or they work in front of a screen, you must allow them to take such additional breaks as are necessary to preserve their well being. This could be the case, for example, if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members work in a call-centre or on a production line; see Q&A 20 for more information.
A A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. is entitled to a minimum daily continuous rest period of 12 hours and two days off a week. If the work your A staff member who has an obligation to do their work personally for someone who is not their client or customer. does for you consists of periods of work that are split up over the day, or of short duration, these rest periods may be interrupted.
The rest period of two days off per week may also be reduced if you can justify this by technical or organisational reasons, but it must never be reduced below 36 consecutive hours.
In exceptional circumstances which you cannot avoid, if there is no adult A staff member who has an obligation to do their work personally for someone who is not their client or customer. to step in, your A worker who is over the compulsory school age but under 18. In England and Wales, a young person will be over the compulsory school age at the end of the last Friday in June of the academic year in which they turn 16. can miss their rest periods. You must make sure they get an equivalent period of compensatory rest within the following three weeks.
You are legally required to pay some of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. either the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. and keep appropriate records to demonstrate your compliance. You could face enforcement action and penalties by His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. if you fail to do so, including being publicly named.
The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage.
Provided they are over the compulsory school age (ie the end of the last Friday in June in the academic year in which they turn 16) and under the age of 21, the following Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. will be entitled to payment of the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage.:
Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. (whether full-time or part-time);
People hired to work on an as required basis, sometimes known as seasonal workers. (including zero-hours Staff members who have an obligation to do their work personally for someone who is not their client or customer. );
Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. ; and
apprentices.
The rate payable depends on the age of the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member. You can check the current The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. rates on the Government website.
The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage.
Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. who are eligible for the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. (see above) but who are aged 21 or over are entitled to the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. rather than the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage., which is set at a higher rate. The current rate can be found on the Government website.
Other Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (eg People, in business for themselves, who provide services to others. They may be individuals simply working under their own names, or may offer services through companies or partnerships. Sometimes known as consultants or independent contractors. , volunteers or The directors of a company are the individuals who make up the company's board of directors. Directors may be natural persons or companies, but each company must have at least one director who is a natural person. The board is the main decision-making body of the company. ) are not entitled to the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage.. See Freelancers (self-employed staff) and Interns, apprentices and young people for more information about this.
While not legally required to do so, you could consider paying your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. the A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in the UK, and is higher than the national minimum wage and the national living wage. or the A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in London, and is higher than the national minimum wage and the national living wage. . See Q&A 46 for more information.
You must keep accurate and sufficient records demonstrating that you have paid eligible Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. a rate at least equivalent to the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. in each pay reference period. There is no prescribed form for these records and it is likely that your payroll information will provide a sufficient record, but you will need to consider whether this is appropriate in your specific circumstances. You are required to keep these records for six years from the end of the pay reference period following the reference period to which they relate (eg if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is paid monthly, their records for January 2020 would have to be kept until the end of February 2026). If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has reasonable grounds to believe that they are not being paid the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage., they have the right to make a written request to access your records and make a copy of any part of them. If you receive such a request, you must produce the records within 14 days, unless your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member agrees to a later date.
No.
If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members receive tips and/or gratuities at work in any form, these do not count towards the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. (although they are still taxed). This includes:
a mandatory or discretionary A charge levied against a tenant, usually to pay for the provision of services at, and maintenance of, the rented premises.;
cash payments (eg in a tip jar at your till);
payments made by credit or debit card; or
through a An arrangement for sharing tips, service charges or gratuities to staff. A troncmaster will operate the scheme and be responsible for operating PAYE to deduct income tax from any payments made through the tronc. , where tips are distributed equally to all Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
See Q&A 61 for more information about how your business should deal with tips and gratuities paid by customers.
The A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in the UK, and is higher than the national minimum wage and the national living wage. and the A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in London, and is higher than the national minimum wage and the national living wage. are set independently by the Living Wage Foundation. These rates are calculated according to the basic cost of living in the United Kingdom of Great Britain and Northern Ireland, and are higher than the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. and the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage.. Paying the A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in the UK, and is higher than the national minimum wage and the national living wage. or the A voluntary rate of pay set independently by the Living Wage Foundation. This rate is calculated according to the basic cost of living in London, and is higher than the national minimum wage and the national living wage. to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. is voluntary, therefore unlike non-payment of the statutory The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. and The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage., there are no legal repercussions of you failing to do so. You may wish to consider paying it however, as it could have reputational benefits for your business and help to motivate your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. and increase Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. retention rates.
See Q&A 44 for more information about when you are legally required to pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage..
There is no general obligation to offer pay increases to Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., but you will be obliged to do so in the following situations:
If you pay the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage., you must increase their pay in line with annual increases (this typically happens in April of each year); see Q&A 48 for further information .
If the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's contract says that they are entitled to a regular or specific pay rise at a particular time then you must honour this.
If you regularly increase pay over a long period of time, it can become obligatory; see Q&A 49 for further information.
If you have offered your full-time Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. a pay rise, you must do the same for comparable part-time Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (see Q&A 50) and if you have offered permanent Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. a pay rise, you must do the same for temporary Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (see Q&A 51).
You must pay men and women the same for equal work, so if you offer a male Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member a pay rise you must offer an equivalent pay rise to female Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members doing the same work; see Q&A 52 for further information.
Otherwise, it is up to you whether you increase a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's pay; see Q&A 54 for points to consider if you choose to do so.
If you pay them the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage., you must increase their pay in line with annual increases to the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. (this typically happens in April of each year). You must also increase their pay as they move through the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. age bands or to the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage.. There are different rates of pay applicable to Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. in the following categories: A person who is taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.; under 18; 18 to 20; and 21 and over. You must keep an eye on this if you employ Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. aged under 21, to make sure you increase pay when required. You can check current minimum wage and The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. rates and age bands on the Gov.uk website.
If you regularly increase pay over a long period of time, it can become obligatory. It will depend on your particular circumstances including how consistently you have offered a pay rise, whether it is something your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. reasonably expect, whether your communications about the pay rises suggest that you intend them to be obligatory and how well-established the practice is (ie whether it is a regular feature of the job of which Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. are generally aware).
If you are in any doubt about your particular circumstances, seek legal advice. For access to a specialist lawyer in a few simple steps, you can use our Ask a Lawyer service.
Part-time Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.and People hired to work on an as required basis, sometimes known as seasonal workers. have a right not to be treated less favourably than comparable full-time Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.. This means that if you have given a pay rise to a full-time A staff member who has an obligation to do their work personally for someone who is not their client or customer. doing a comparable role to a part-time A staff member who has an obligation to do their work personally for someone who is not their client or customer. , you must therefore increase the part-time salary to bring it up to the same standard (pro-rated for the hours worked).
Note that you only need to give part-time Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. a comparable salary with Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. on the same kind of contract (eg you do not need to give a A person hired to work on an as required basis, sometimes known as a seasonal worker. equal terms with your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. but you do need to make their terms equal with those of other People hired to work on an as required basis, sometimes known as seasonal workers.), doing the same or broadly similar work. Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. working in the same establishment can be compared for this purpose, but if the only comparable Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. work for you at a different location, you must consider them as comparable.
Yes, if they are Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work.; temporary Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. have a right not to be treated less favourably than comparable permanent Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work..
The temporary An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. must be doing the same or broadly similar work to the permanent An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work.. Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. working in the same establishment can be compared, but if the only comparable Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. work for you at a different location, you must consider them as comparable.
You must pay men and women the same for 'equal work' (see Q&A 53 for what counts as 'equal work').
This means that if you offer a male An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. a pay rise you must offer an equivalent pay rise to female Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. doing equal work. Likewise, if you pay male Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. more than female Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. doing equal work, you must give a pay rise to the women so that their salaries are equal. This applies to all Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People hired to work on an as required basis, sometimes known as seasonal workers. and People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.whether they are full-time, part-time, casual or temporary Staff members who have an obligation to do their work personally for someone who is not their client or customer. . Note that the equal pay rules apply to all of the terms and conditions of employment, and so include not only your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' basic salary or wages, but also their holiday entitlement and pay, Payment made by an employer to a staff member during the staff member's time off work due to illness or disability. and benefits, amongst other terms and conditions.
The only exception to the equal pay rules is if you have a genuine, material (In finance) A financier who provides finance to a business by buying the business's debts under the terms of a factoring agreement. other than gender to justify paying your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members differently, which has nothing to do with their sex. For example, this could be because the male comparator is more qualified than the woman and it's difficult to hire individuals with his particular skills, or because he works in London where the cost of living is higher, whilst the woman works at a location outside London.
Equal work does not mean that the man and woman must be doing identical jobs. It includes:
Work which is broadly similar
Any differences between the two roles have no practical importance. You should take a general overview, rather than looking too much at individual tasks, and consider the frequency, nature and extent of any actual differences in the two Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' work.
Work rated as equivalent
Work which has been determined by a A specific tool used by employers to rank the roles of their workers in accordance with the overall demands of each job, by comparing different jobs against each other. It is an open and fair way of creating an accurate hierarchy within the workplace. to have equal value in terms of demands made on the A staff member who has an obligation to do their work personally for someone who is not their client or customer. , or which would have equal value but for a sex-specific system of evaluation. You can carry out a A specific tool used by employers to rank the roles of their workers in accordance with the overall demands of each job, by comparing different jobs against each other. It is an open and fair way of creating an accurate hierarchy within the workplace. over all the jobs within your organisation, or you can just deal with some sectors. A job evaluation scheme must be done properly to be effective. Most businesses should seek expert help in putting together and running a study and there are numerous organisations who will provide this service for all sizes and types of business.
Work which makes equal demands of the Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work.
Work which is neither similar nor rated as equivalent, but is equal in terms of the demands made on the An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. (eg in terms of effort, skill and decision making).
You should document the pay increase by writing to the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member to confirm the change. As well as this, assuming the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member did not have a legal right to a pay increase (see Q&A 47 for the categories) you should make clear in your letter that this is a discretionary increase which does not mean there is a right to any pay rises in the future. See Letter to staff member confirming pay increase for a template you can use.
It is important to note that once a pay rise is promised and the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has accepted it, you will have to continue paying at least this rate for as long as the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member continues working for you, otherwise you may face a claim for Failing to keep to the terms of a contract by doing something which is forbidden or failing to do something which is required under the contract., and it could constitute an unlawful deduction from wages.
If the pay rise is due to a promotion or other change to the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's role or duties, have them agree to the changes to their contract in writing. Otherwise, there is a risk that the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member could try to say the pay rise is not dependent on them carrying out the new role (or any extra duties or responsibilities that come with it). For further information on how to vary a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's employment contract for a promotion or any other reason, see Process for changing employee contracts and Amending the contracts of staff who are not employees.
You should be aware that there may be additional costs of offering a pay rise beyond the extra pay itself, such as increased Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. and pension contributions.
Note that offering a pay rise to some Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members may mean that you are obliged to make a similar offer to others; see Q&A 50, Q&A 51 and Q&A 52 for further information about this. You also need to make sure you are being generally fair and non-discriminatory when you offer pay-rises; see Q&A 55.
If you choose to offer a pay rise, you must ensure that you act consistently, fairly and without discriminating against any Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
You must have a clear and objective rationale for why certain Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. have been given a pay rise and why you have awarded them the level you have. For example, you could decide that any Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. with an outstanding rating will receive a 2% pay rise, any Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. with a competent rating will receive a 1% pay rise and other Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. will not receive any pay rise. You should also document your incentive decisions and the reasons for them. This information will be invaluable if your decisions are ever challenged as being unfair or discriminatory.
You can only make deductions from Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' wages in very specific circumstances. Wages include bonuses and tips as well as A sum of money that certain members of staff are entitled to if they cannot work because of sickness. or family related pay eg maternity pay.
Usually, the need to deduct sums from Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. wages will arise when you wish to recover payments that have been made to a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member.
Permitted deductions include:
deductions required by law, such as Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income., Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. or student loan deductions;
deductions authorised by the employment contract or where the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has given prior written consent. For example, a Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member may agree to repay enhanced maternity pay if that Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member resigns within six months of returning from A period of leave from work available to pregnant women and women who have recently given birth, during which they are still entitled to the benefit of all terms in their contract of employment (except remuneration terms), and after which they are entitled to return to work., or may have agreed to sums being deducted to repay a loan from the A private company limited by shares incorporated and registered in England and Wales. ; and
other specific deductions, including:
recovery of over payments that you may have mistakenly made;
agreed deductions made to pay third parties such as pension scheme providers;
agreed deductions required following a A command made by a court or a judge which requires a person to do or not do something. ; or
deductions made as a consequence of industrial action (you do not usually have to pay striking Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.).
Any other deductions from wages will likely be unlawful meaning your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. could sue you for the balance of their wages. Bear in mind that if any deductions would take your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's pay below the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage., there are additional considerations that you must bear in mind (see Q&A 59).
It is always advisable to seek the consent of the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member before deducting whatever sum may be due, and to agree a repayment schedule and how the payments will be made. This is the best possible way to remove the risk of a claim being brought for unlawful deduction from wages.
Yes, if their contract says you can, but note that you cannot deduct more than 10% from the The amount of pay before tax has been taken out of it. of those Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. in each pay period to cover cash shortages or stock deficiencies.
For example, a member of checkout Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. has a provision in their contract that allows you to make deductions from their wages in the event that their till comes up short at the end of the day. The till is short by £100 and your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's gross weekly pay is £350. The most you can deduct per week is £35 until the sum is recovered.
Not as a general rule; you can only do so in the following specific circumstances:
the deduction is for payment of tax or Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions.;
the deduction is for something relating to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's conduct or other event which their contract says they are contractually liable for (eg shortfalls in a till, provided you comply with the other restrictions set out in Q&A 58);
the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is making a repayment of a loan or wages advance;
the deduction is to repay an accidental overpayment of wages;
the deduction relates to the purchase of Shares in the capital of a company (sometimes also referred to as stock, for example in relation to US companies). Shares in a company give to the holders, known as shareholders, rights in relation to that company such as to vote, to receive dividends and to a return of capital. Holders of shares in a company own that company and the company, not its shareholders, owns the company's assets. or Documents giving the right to buy shares in a company at a certain time in the future for a certain price. in your business; or
some deductions which relate to accommodation that you are providing to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member. There are different considerations that you will need to bear in mind if you are providing accommodation for your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., full details of which are outside the scope of this service.
Any other deductions from wages which take your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members below the The minimum hourly wage that employers must pay their staff. Staff who are aged 21 and over must be paid the National living wage. or the The minimum hourly wage that employers must pay their staff who are aged 21 and over. Staff who are aged under 23 must be paid the National minimum wage. will likely be unlawful meaning you could face enforcement action and penalties by His Majesty’s Revenue and Customs. The government authority which oversees tax and customs..
Note that, in particular, you are not allowed to deduct sums directly from your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' pay for Physical items being sold. Distinguished from digital content and services, neither of which are physical items. and services (eg tickets for events run by your business) if doing so would take them below the minimum wage. However, there are no rules preventing the Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member making a payment to you directly for these, provided the purchase is voluntary and you are not going to reimburse them.
It is common for Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members to pay for business related costs themselves and then expect to receive reimbursement from you. This could include anything from travel costs for business trips to purchasing sundries for the office. However, unless the employment contract or your A staff handbook is a manual provided to employees by an employer which usually contains information about company policies and procedures. requires you (as the A person or business hiring one or more staff members.) to reimburse expenses, there is no general legal obligation for you to do so (see Staff contracts for further information on what should be contained in the A contract between employer and employee which sets out the rights and responsibilities of both.).
There are, however, some tax incentives as an A person or business hiring one or more staff members. for reimbursing business expenses. Added to this, repaying reasonably incurred expenses is standard business practice that is expected by Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. and, if unreasonably refused, could significantly damage the morale and engagement of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer..
If you intend to reimburse Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. expenses, you should ensure that you have a comprehensive Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. expenses policy in place, dealing with what will be refunded, how Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members can make a claim and how payments will be made. See the template Staff handbook and policies for a template expenses policy, which you can choose to generate either on its own or as part of a full A staff handbook is a manual provided to employees by an employer which usually contains information about company policies and procedures..
You are required to pass on all qualifying tips, gratuities and services charges to Staff members who have an obligation to do their work personally for someone who is not their client or customer. without deductions. You are also required to:
ensure tips are distributed in a fair and transparent manner if you take control or exert significant influence over their distribution;
have regard to the statutory Code of Practice on fairness and transparency when distributing tips;
maintain a written policy on how tips are dealt with at your place of business and ensure the policy is made available to all of your Staff members who have an obligation to do their work personally for someone who is not their client or customer. ; and
maintain a record of all tips paid at your place of business and their allocation and distribution between each A staff member who has an obligation to do their work personally for someone who is not their client or customer. , to which Staff members who have an obligation to do their work personally for someone who is not their client or customer. have the right to request access.
A non-exhaustive list of factors that may be considered when determining how to distribute tips includes:
type of role/work (eg distribution between front of house and backroom A staff member who has an obligation to do their work personally for someone who is not their client or customer. ;
basic pay (and how Staff members who have an obligation to do their work personally for someone who is not their client or customer. are engaged);
hours worked during period when tips are received;
individual and/or team performance;
seniority/level of responsibility;
length of time Delivered or sent documents to someone for use in court proceedings in a way that complies with court rules. with the A person or business hiring one or more staff members.; and
customer intention.
Further guidance can be found in the Department for Business and Trade's non-statutory Guidance: Distributing tips fairly. The Guidance includes a tipping policy template.
As seen in Q&A 61, tips must be passed onto Staff members who have an obligation to do their work personally for someone who is not their client or customer. without deductions and must be distributed fairly. One way of doing this is through a An arrangement for sharing tips, service charges or gratuities to staff. A troncmaster will operate the scheme and be responsible for operating PAYE to deduct income tax from any payments made through the tronc. .
A tronc is a system through which tips, gratuities and service charges are pooled and then distributed among Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. by a troncmaster, who acts independently of the A person or business hiring one or more staff members. and who determines how the tips should be divided.
You can choose to allocate and distribute tips through a tronc. A troncmaster will typically be one of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members although you may choose to appoint an independent troncmaster (eg an external accountancy firm). If you become aware of an independent troncmaster acting unfairly or improperly, you are required to address this in order to maintain a fair allocation of tips.
If a tronc has been set up, you must inform His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. about its existence and tell them the troncmaster's name.
As opposed to a pooling and distribution system for tips set up and run by you (the A person or business hiring one or more staff members.), provided that they are set up and run properly, troncs have been given special status by His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. for Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. purposes. See Q&A 69 for more information on paying Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. on tips.
It is up to you when you pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.; many businesses will do so at the end of the month. If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member is an An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. or A person who is taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college., you must include in their employment contract information about the intervals at which they will be paid (eg weekly or monthly), and it is common practice to also include information about the day of the month on which they will be paid. Bear in mind that the number of days per month varies, so it is better to pick 28th of the month or before, or to say that Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. will be paid on the last day of each month, to avoid future confusion. See Employment contracts for further guidance about what to include in an employment contract. Bear in mind that from April 2020, this requirement will extend to People hired to work on an as required basis, sometimes known as seasonal workers..
If you have agreed in your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's contract a day of the month on which they will be paid, you must stick to this and not pay them late or they may be able to say you are in Failing to keep to the terms of a contract by doing something which is forbidden or failing to do something which is required under the contract.. See Q&A 64 for what to do if your agreed payday falls on a weekend or bank holiday.
If your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' agreed payday falls on a weekend or a bank holiday, you should first check their contracts to see what they say about paydays.
If a specific day of the month is specified, with no option to pay later than this, then you should ensure that you pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. on the last working day before that date in order to avoid The act of violating a legal or moral obligation.the contract. For example, if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's contract states that they will be paid on the 28th day of each month, but 28 March falls on a Saturday, you should pay them on Friday 27 March.
If, however, the contract provides some leeway around the payday date then you may be able to pay on the first working day after it falls. For example, the contract may provide that Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. will be paid on 28th March unless this is a non-banking day, in which case Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. will be paid on the next working day thereafter. In this situation, if 28 March is a Saturday then you may pay on Monday 30 March.
You should bear in mind that Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members will usually rely upon payment on their payday date for their own monthly obligations, such as A loan (usually to an individual or individuals) to purchase a property, which is secured on the property. payments. To avoid any dispute or ill feeling, it will usually be better to pay early rather than late where possible.
Yes. Either before you pay them or at the time of payment, you must give your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.and People hired to work on an as required basis, sometimes known as seasonal workers. itemised payslips setting out:
their The amount of pay before tax has been taken out of it. and The amount of pay after tax has been taken out of it;
any variable deductions (eg Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income., Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. and pension contributions); and
any fixed deductions (eg union subsidies).
See Q&A 66 for information about what to do if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.'s pay varies in each pay period eg because they sometimes work overtime or are on a zero-hours contract.
Payslips can be provided in either a hard copy or electronic format.
If you do not provide your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.or People hired to work on an as required basis, sometimes known as seasonal workers. with an appropriate payslip, you could face claims in an A tribunal that deals solely with employment disputes..
Either before you pay them or at the time of payment, you must give your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.and People hired to work on an as required basis, sometimes known as seasonal workers. itemised payslips setting out:
a) their The amount of pay before tax has been taken out of it. and The amount of pay after tax has been taken out of it;
b) any variable deductions (eg Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income., Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. and pension contributions); and
c) any fixed deductions (eg union subsidies).
Payslips also need to include the number of hours worked by your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member if their pay varies according to the number of hours they have worked in each pay period. For example, if your An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. has a fixed salary each month but sometimes works overtime at an additional hourly rate, you will need to set out the number of hours worked as overtime on their payslip, but you do not need to include their normal working hours. Equally, if your A person hired to work on an as required basis, sometimes known as a seasonal worker. is on a zero-hours contract and their pay varies from week to week as they are paid for each hour that they work, you must include all of their hours on their payslip. You do not need to include variations in pay that occur because your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member has taken unpaid or sick leave if their pay does not usually vary according to the time that they have worked.
Before you pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members for the first time, you need to:
register as an A person or business hiring one or more staff members. with His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. (see Setting up personnel systems);
set up a payroll system; note that payroll software will typically carry out most of the functions you will require automatically (see Q&A 71); and
obtain Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. information (see Q&A 74).
Before or on each payday you need to calculate the amount of Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. to be deducted from your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' wages/salary (as well as any additional deductions, such as student loan repayments). These deductions are referred to as Pay as you earn; the system of income tax collection used by employers. (The system of income tax collection used by employers. Also known as PAYE.). You must then send this information electronically to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. in real time (known as full payment submission or Also known as the Fax Preference Service, it is the service which maintains the official register used by the Information Commissioner's Office for individuals and businesses to be able to record their preference not to receive marketing faxes. It is a legal requirement for businesses not to send marketing faxes to anyone who is on the FPS register unless the recipient has consented to receiving faxes from the sender. ); this means before or on each payday. This obligation applies to your Individuals hired personally to work under contracts of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work., People hired to work on an as required basis, sometimes known as seasonal workers., People who are taken on to learn a trade or skill. A modern arrangement involves an apprentice, an employer and a training provider such as a college.and any Staff supplied by a recruitment agency to work for a business under a contract made between the agency and the business. you pay directly.
You pay the actual amount owed in tax to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. the following month and you may be charged interest or a penalty for late payment. Given these legal obligations, you will typically need to set up payroll software to do all of the above for you, including calculating the deductions and generating and submitting full payment submission reports online for you; see Q&A 71 for further information.
You also have a legal obligation to ensure that you keep accurate records of all payments you have made for a minimum of three years after the end of the tax year to which they relate
If you add compulsory service charges to your customers' bills, these are not treated as tips. This means that if you pass them on to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., you must treat them as part of your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members' wages and tax them accordingly (see Q&A 68 for how this is done)
If tips are voluntary, your obligation to pay Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. (NICs) on them will depend on how those tips are distributed, as follows:.
You have no involvement in how the tips are distributed
If you have no involvement in the distribution of tips to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., you will not be responsible for deducting Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and the tips will not be subject to NICs. For example, if your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members receive tips directly from your customers (eg cash tips), they will be responsible for declaring and paying any tax due themselves.
You distribute tips directly to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.
You are responsible for making deductions for Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and NICs through your Pay as you earn; the system of income tax collection used by employers. on all tips that you distribute to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. directly, no matter how they are paid by your customers. For example, if you pool the cash tips and distribute them to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., you will need to deduct both Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and NICs through your Pay as you earn; the system of income tax collection used by employers. system as part of your normal payroll. The same applies to tips received through card payments, by cheque or through voluntary service charges.
Tips are distributed through a tronc
If the troncmaster collects and distributes tips to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. directly, they will be responsible for operating Pay as you earn; the system of income tax collection used by employers. to deduct Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. from those payments and no NICs will be payable. The troncmaster could use your payroll system to operate Pay as you earn; the system of income tax collection used by employers., but their records must be kept and run entirely separately from your own.
If you have any involvement in the distribution of the tips through the tronc either directly or indirectly, NICs will be payable and you (not the troncmaster) will be responsible for deducting Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and NICs through your Pay as you earn; the system of income tax collection used by employers. system. For example, if you have set up a points system that you require the troncmaster to use to determine how tips will be distributed, you will be indirectly involved in operating the tronc and will therefore be liable for paying NICs due on those payments. If the use of the points system is optional, and the troncmaster decides for themselves to use it, you will not be deemed to have direct or indirect involvement, and so no NICs will be payable on those tips and you will not be responsible for deducting Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. through your Pay as you earn; the system of income tax collection used by employers..
Note that if you, your business partner or an official of the A private company limited by shares incorporated and registered in England and Wales. (eg a The directors of a company are the individuals who make up the company's board of directors. Directors may be natural persons or companies, but each company must have at least one director who is a natural person. The board is the main decision-making body of the company. ) are the troncmaster, payments through the tronc will be treated as payments from you as the A person or business hiring one or more staff members.. This means that NICs will be payable and you (not the troncmaster) will be responsible for deducting NICs and Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. through your Pay as you earn; the system of income tax collection used by employers. system.
Remember that you must inform His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. about the tronc's existence and tell them the troncmaster's name.
If you unsure about your Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and/or NIC obligations in respect of tips that are paid to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer., you should seek guidance from an accountant or His Majesty’s Revenue and Customs. The government authority which oversees tax and customs..
Tips that you have contractually agreed to pay your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members will be treated in the usual way depending on how they are ultimately paid to your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. (see Q&A 69).
However, if you are required to make any top-up payments to ensure that your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. receive the contractually guaranteed amount (ie because the actual tips received are under that amount), those top-up payments will not be classified as tips and so must be taxed by you in the same was as your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's wages.
In most cases, yes. You have legal obligations to deduct and pay to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. the correct amount of Tax deductible on an individual's income. Not all income is taxable, as individuals have an annual personal allowance which is the amount they are allowed to earn before they are eligible to be taxed, and they may also benefit from other allowances and relief. The amount left is referred to as taxable income. and Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. from your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer.'s wages/salary each month (see Q&A 68 for more information). Payroll software will do this for you, including calculating the deductions and generating and submitting full payment submission reports online for you. It will ensure that the necessary information has actually been sent to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs., that it is accurate, and it will also ease the burden on you by having an effective system in place to deal with this side of your business.
You can operate your payroll in one of three ways:
by using commercial payroll software, where you pay for the software, and operate it yourself; see Q&A 72 for how you choose payroll software;
if you have nine or fewer Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. members, you can use HMRC’s Basic Payroll Tool. This is a free payroll software package you download, which also includes guides to assist you; or
by using a payroll service provider (this could be an accountant or a payroll bureau/agency, who will manage the process for you for a fee); see Q&A 73 for further information.
If you choose to operate payroll yourself, it is important to check that the software meets your requirements and has all the features you require. These features must include:
calculating Compulsory payments which must be made by both employers and workers for the worker to qualify for certain benefits, like state pensions. and all relevant tax deductions;
sending real time information to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. on payday in the form of full payment submissions (Also known as the Fax Preference Service, it is the service which maintains the official register used by the Information Commissioner's Office for individuals and businesses to be able to record their preference not to receive marketing faxes. It is a legal requirement for businesses not to send marketing faxes to anyone who is on the FPS register unless the recipient has consented to receiving faxes from the sender. ) (see Q&A 67);
handling pension deductions/contributions;
generating payslips;
the ability to pay different people over different periods of time; and
the ability to pay different types of pay (eg maternity or Payment made by an employer to a staff member during the staff member's time off work due to illness or disability.).
His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. has a list of recognised payroll software you can choose from. Software providers specifically aimed at small businesses include (but are not limited to) Sage, Intuit and Iris. Once you have chosen your software system, the provider will typically guide you through the set-up process and deal with ongoing queries. Online payroll software is usually available for a small monthly fee.
Yes, some accountants will do this (or alternatively a payroll agency/bureau). They will usually either charge per Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member or levy a monthly or annual fee. If you already have an accountant, it can be as simple as checking with them to see whether they can take over running payroll for you, and how much this will cost. Make sure you are clear on exactly how much the accountant will do and what responsibilities you will retain.
Before you can set up a new An individual hired personally to work under a contract of employment, usually in exchange for payment. Employees are normally fully integrated into the business and the employer exercises a large degree of control over their work. Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member in your payroll system, you will need to obtain certain information about them so that you can ensure that they have the correct tax code. You can either get this information by obtaining your Anybody who works for a business, whether as an employee, casual worker, apprentice, agency worker or freelancer. member's The form which an employer must give to a departing employee. or by asking them to complete HMRC's starter checklist. This information will help you to complete your first full payment submission to His Majesty’s Revenue and Customs. The government authority which oversees tax and customs. (see above).