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Employment Memo - Pay and conditions - Pay - IV. Deductions - Unauthorised deductions - General rule - First limb - 3056
Wages include (s 27 ERA 1996 ): - basic pay; - any fee, bonus, commission, holiday pay or other emolument referable to the worker's employment, whether payable under their contract or otherwise. Therefore, non-contractual bonuses are included if they can be shown to be normally expected and are treated as wages payable on the day on which payment is made ( -Kent Management Services Ltd v Butterfield [1992] IRLR 394, EAT ); - vouchers, stamps or similar documents which have a fixed value expressed in monetary...Click here -
Employment Memo - Rights of parents and carers - Introduction - Statutory paid leave - 4401
Subject to satisfying eligibility criteria, new parents are entitled to statutory paid leave. See each specific right for full details but, in general terms, they must have 26 weeks' continuous employment and must earn at least the lower earnings limit (£118 per week for 2019/20) to be entitled to such payments. The first 6 weeks of maternity and adoption pay (for the main adopter) are paid at a higher rate of 90% of the employee's average weekly earnings (the earnings-related rate) (¶4493). For the rest...Click here -
Employment Memo - Rights of parents and carers - Adoption rights - Adoption pay - 4554
Statutory adoption pay (SAP) runs for a maximum of 39 weeks.Click here -
Employment Memo - Ending employment - Employee rights on insolvency - State guaranteed payments - a. Types of payment - 9045
Employees of an insolvent employer can apply to BEIS for the following state guaranteed payments (payable from the National Insurance Fund): - statutory redundancy payments; - certain debts; and - unpaid pension contributions to an occupational pension scheme or a personal pension scheme. An employee of an insolvent employer can recover her statutory maternity pay from the Commissioners of HM Revenue and Customs (reg 7 Statutory Maternity Pay (General) Regulations 1986 , as amended; s 1(2) Social Security Contributions...Click here
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