| 1 | Dealing with share options and other share plan awards held ... A practice note giving an overview of issues to consider in relation to the termination of the employment of a share plan participant. | Practice note: overview | Maintained |
| 2 | Departing Employee Toolkit Resources to minimize risk during and following a voluntary or involuntary employee termination. | Practice note: overview | Maintained |
| 3 | Directors: toolkit for employment lawyers A toolkit to guide users around PLC Employment materials on the employment and company law aspects of the role of director. This includes materials on the appointment of directors and their service agreements, as well as dismissal of directors and severance payments. | Practice note: overview | Maintained |
| 4 | Discipline and misconduct: toolkit A toolkit to guide users through key PLC materials on dismissals for misconduct, including practice notes, checklists, procedures, letters, and tribunal materials. | Practice note: overview | Maintained |
| 5 | Discipline and poor performance: toolkit A toolkit to guide users through key PLC materials on dismissals for poor performance, including practice notes, checklists, procedures, letters, and tribunal materials. | Practice note: overview | Maintained |
| 6 | Dismissing an employee: a quick guide A quick guide to the key issues when dismissing employees, including practical steps to help employers avoid unfair and wrongful dismissal claims.This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 7 | Employee disputes and industrial action: toolkit A toolkit to guide users through key maintained PLC content on employee disputes and industrial action, including links to all the relevant materials. | Practice note: overview | Maintained |
| 8 | Reductions in Force Toolkit Resources to help employers comply with legal requirements when planning and implementing a reduction in force, including plant closings and mass layoffs. | Practice note: overview | Maintained |
| 9 | Redundancy: overview This practice note highlights some key concepts about redundancy and links to more detailed practice notes. | Practice note: overview | Maintained |
| 10 | Redundancy: toolkit A toolkit to guide users through key maintained PLC content on collective and individual redundancies, including links to all the relevant materials. | Practice note: overview | Maintained |
| 11 | Retirement before 6 April 2011: toolkit A toolkit to guide users around PLC Employment retirement materials that were relevant before the abolition of the default retirement age (DRA) on 6 April 2011. | Practice note: overview | Maintained |
| 12 | Retirement since 6 April 2011: toolkit A toolkit to guide users around PLC Employment materials on the law governing compulsory retirement ages following the repeal of the default retirement age (DRA) laws on 6 April 2011. | Practice note: overview | 06-Apr-2011 |
| 13 | Severance Benefits, Plans and Agreements Toolkit Resources to assist employers in providing severance benefits to their terminating employees, including guidance regarding the applicable requirements of the Employee Retirement Income Security Act (ERISA). | Practice note: overview | Maintained |
| 14 | Severance Benefits, Plans and Agreements: Overview This Note provides an overview of the types of severance arrangements available to employers and identifies the issues associated with providing severance benefits. It includes a discussion of severance plan design, the potential application of the Employee Retirement Income Security Act of 1974 (ERISA), the treatment of severance benefits as welfare plans or pension plans and potential problems in administering severance arrangements. | Practice note: overview | Maintained |
| 15 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 16 | Unfair dismissal: overview An overview of the law relating to unfair dismissal, including what is a fair dismissal, potentially fair reasons for dismissal, reasonableness of the dismissal, automatically fair and unfair dismissals, who can claim unfair dismissal, details of how to bring a claim and the remedies for unfair dismissal. | Practice note: overview | Maintained |
| 17 | Worker Adjustment and Retraining Notification (WARN) Act ... A Note describing notice requirements under the federal Worker Adjustment and Retraining Notification (WARN) Act in cases of plant closings and mass layoffs, including triggering events and exceptions. This Note addresses federal law. For information on state law requirements, see the State Q&A Tools under Related Content to the right. | Practice note: overview | Maintained |
| 18 | ABI and NAPF joint statement on executive contracts and ... This practice note explains the ABI and NAPF joint statement on executive contracts and severance (February 2008). | Practice notes | Maintained |
| 19 | Applying Section 409A to Severance Benefits This Note explains the application of Internal Revenue Code Section 409A, relating to nonqualified deferred compensation plans, to various types of severance benefits. While some severance payments may be exempt from Section 409A because they qualify as short-term deferrals or fall under another exception explained in the Note, Section 409A needs to be considered and addressed whenever severance is being offered to ensure that it is structured in a manner that does not violate Section 409A. | Practice notes | Maintained |
| 20 | Atypical restrictive covenants It is customary for employers to seek to protect their business interests, such as market position and stability of their workforce, on the departure of an employee. Often, protection is achieved through direct restraints of trade such as restrictive covenants (see Practice note, Restrictive covenants and garden leave). Sometimes, other types of contractual terms may be used (or may be viewed as being used) to limit unfair competition. This note looks at contractual clauses which can amount to indirect restraints of trade and "atypical" restrictive covenants. | Practice notes | Maintained |
| 21 | Calculating pensions loss on termination of employment This practice note looks at how compensation for loss of pension rights should be calculated when an employee's employment is terminated. The note considers the approach that the tribunal is likely to adopt in unfair dismissal claims and highlights points relevant to compromising pension claims. | Practice notes | Maintained |
| 22 | Compromising employment claims A note on the issues that may arise in connection with the settlement of employment claims. | Practice notes | Maintained |
| 23 | Conducting a disciplinary investigation and hearing A note dealing with the conduct of an investigation and subsequent disciplinary proceedings involving allegations of misconduct by an employee, taking account of the law of unfair dismissal and the 2009 Acas Code of Practice. | Practice notes | Maintained |
| 24 | Conducting Layoffs and Other Reductions in Force This Note addresses layoffs and reductions in force (RIFs), including employer's obligations, legal issues employers should consider when conducting RIFs and best practices. This Note addresses common issues faced by private employers with a nonunionized workforce. It addresses federal law. For information on Mini-WARN Acts in particular states, see the Mini-WARN Acts: State Q&A Tool under Related Content to the right. | Practice notes | Maintained |
| 25 | Confidentiality during employment and after termination A note on the issues arising in relation to confidentiality both during employment and after termination. | Practice notes | Maintained |
| 26 | Constructive dismissal This note outlines the rights of employees to resign where their employer breaches their contract of employment and the case law in this area. For a letter of advice to an employee explaining the law in this area, see Standard document, Letter of advice on constructive dismissal. | Practice notes | Maintained |
| 27 | Continuity of employment A note on how to determine an employee's period of continuous employment, for the purposes of both the Employment Rights Act 1996 and statutory maternity, paternity and adoption pay. | Practice notes | Maintained |
| 28 | Default retirement age: implications of its abolition This note considers the implications of the abolition of the default retirement age (DRA) which took place in April 2011 and what employers need to do to in light of this change. | Practice notes | Maintained |
| 29 | Dismissals: the effect of internal appeals A note on the potential outcomes when an employee appeals against their employer's decision to dismiss them. It considers the concept of the "vanishing dismissal" when an employer upholds an appeal, the implications of an employer imposing an alternative penalty, such as demotion, and the relevance of the employer's disciplinary policy being contractual or non-contractual. | Practice notes | Maintained |
| 30 | Dismissing a senior executive A note explaining the key employment, taxation, corporate governance and company law issues that may arise on the termination of employment of a director or other senior executive, particularly with regard to severance payments. | Practice notes | Maintained |
| 31 | Employee Termination: Best Practices This Note addresses employee termination best practices, including termination protocols and practical tips. This Note addresses federal law. For information on state law requirements, see the State Q&A Tools under Related Content to the right. | Practice notes | Maintained |
| 32 | Enterprise and Regulatory Reform Act 2013: employment law ... A note on the implications of the Enterprise and Regulatory Reform Act 2013 for employment lawyers. The note sets out and provides commentary on the provisions under the Act, as well as the dates when those provisions are due to come into force. | Practice notes | Maintained |
| 33 | Geys: Frequently Asked Questions A Practice note on some frequently asked questions on the Supreme Court's decision in Société Générale, London Branch v Geys [2012] UKSC 63; [2013] IRLR 122. | Practice notes | Maintained |
| 34 | Golden parachutes This practice note provides an explanation of the term "golden parachute" and the issues that need to be taken into account by an employer considering whether to enter into a contract with a director which contains a golden parachute clause where there is a change of control. | Practice notes | Maintained |
| 35 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 36 | Non-compete Agreements with Employees This Note provides an overview of non-compete agreements between employers and employees. Non-compete agreements are largely dependent on state law. This Note contains information that is general and not jurisdiction-specific. For information on state law requirements, see the State Q&A Tools under Related Content to the right. | Practice notes | Maintained |
| 37 | Notice of termination of employment This note deals with the contractual and statutory obligations on the employer and the employee relating to notice on termination of employment. It highlights the most common difficulties and questions which arise regarding notice periods when employment terminates. | Practice notes | Maintained |
| 38 | Pay as you earn (PAYE) An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting. | Practice notes | Maintained |
| 39 | Protection of Employers' Trade Secrets and Confidential ... This Note describes trade secrets and confidential information protections available to employers. It examines trade secret definitions and legal recourse, including misappropriation, tortious interference and breach of duty of loyalty and/or fiduciary duty claims. It also explores relevant restrictive covenants and best practices. This Note provides a general overview of federal law in this area. For information on state law, see the State Law Q&A Tools under Related Content to the right. | Practice notes | Maintained |
| 40 | Redundancy (1): the definition of redundancy This practice note considers what amounts to a redundancy situation and when an employee's dismissal will be by reason of redundancy. | Practice notes | Maintained |
| 41 | Redundancy (2): redundancy and unfair dismissal This practice note provides guidance on an employer's obligations towards the individual in a redundancy situation. It considers consultation, pools and selection criteria, having regard to the employer's desire to avoid claims for unfair dismissal and suggests a step by step guide to managing the process. | Practice notes | Maintained |
| 42 | Redundancy (3): alternative employment and trial periods This note considers the statutory scheme under the Employment Rights Act 1996 which relates to the offer of suitable alternative employment and the statutory trial period, as well as case law on what constitutes suitable alternative employment. It also considers the practicalities of offering alternative employment to potentially redundant employees. | Practice notes | Maintained |
| 43 | Redundancy (4): statutory redundancy payments This practice note considers entitlement to and calculation of statutory redundancy payments and how an employee can recover a statutory redundancy payment (including in circumstances in which their employer becomes insolvent or refuses to pay). | Practice notes | Maintained |
| 44 | Redundancy (5): enhanced redundancy payments This practice note considers the operation of enhanced redundancy payment schemes, including the circumstances in which they may be contractually binding on employers, and when they may fall foul of age discrimination laws. | Practice notes | Maintained |
| 45 | Redundancy (6): lay-off and short-time working This note examines when and how an employer can lay off an employee or put them on short-time working. It also considers the circumstances under which employees might be entitled to guarantee payments and statutory redundancy payments as a result of lay off or short-time working. | Practice notes | Maintained |
| 46 | Redundancy (7): time off to look for work or arrange training This practice note sets out the employee's right to time off to look for work or arrange training once they have been given notice of dismissal due to redundancy. | Practice notes | Maintained |
| 47 | Redundancy (8): collective consultation This note details the collective consultation obligations of an employer who proposes to dismiss 20 or more employees as redundant within a period of 90 days. | Practice notes | Maintained |
| 48 | Retirement before 6 April 2011 This note considers the issues relating to the retirement of employees, where the process was initiated before 6 April 2011 (the date when the default retirement age was abolished). It considers the statutory procedures employers needed to follow and how to deal with requests by employees to remain in employment beyond retirement age. It also considers the claims that might arise in relation to the old law. For the law on retirement post-abolition of the default retirement age (DRA), see Practice note, Default retirement age: implications of its abolition. | Practice notes | 17-Apr-2012 |
| 49 | Statutory dismissal and disciplinary procedures A note examining the statutory dismissal and disciplinary procedures (DDPs) under the Employment Act 2002. IMPORTANT. The statutory DDPs were repealed on 6 April 2009 in Great Britain. This note is now only relevant to cases in Northern Ireland and ongoing cases in Great Britain to which the transitional provisions apply (see below). | Practice notes | 07-Jul-2011 |
| 50 | Tax and NICs integration: working group discussions A summary of the discussions of the working groups established to consider the integration of tax and NICs. | Practice notes | Maintained |
| 51 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 52 | Tax legislation tracker: employment A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation. | Practice notes | Maintained |
| 53 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |
| 54 | Terminating a Senior Executive: Key Benefits Issues A Note describing the key benefits issues to consider when the employment relationship with a senior executive is terminated, including a step-by-step guide on actions the business organization should take. It explains how to review existing entitlements, what elements to consider and how to negotiate and draft the separation agreement. | Practice notes | Maintained |
| 55 | TUPE (5): protection against dismissal A note dealing with the specific protection against dismissal under the Transfer of Undertakings (Protection of Employment) Regulations 2006. The note considers when a dismissal will be connected with the transfer, ETO reasons and claims for constructive dismissal and substantial changes to working conditions to the employee's material detriment. | Practice notes | Maintained |
| 56 | TUPE and collective redundancy consultation: dealing with ... This note examines the overlap of the TUPE and collective redundancy obligations to inform and consult. | Practice notes | Maintained |
| 57 | Unfair dismissal: automatically unfair dismissals A note on automatically unfair dismissal, explaining how it differs from ordinary unfair dismissal and focusing on the most common claims for automtically unfair dismissal, such as dismissal for asserting a statutory right, health and safety dismissals and dismissals for trade union membership or activity. | Practice notes | Maintained |
| 58 | Unfair dismissal: compensation and remedies A note on unfair dismissal compensation, including general principles for assessing basic and compensatory awards, heads of loss, mitigation, Polkey deductions, contributory fault, the impact of the Acas Code of Practice, tax and interest. Where there is also a claim for discrimination, see Practice note, Discrimination in employment: compensation and other remedies (EqA 2010). | Practice notes | Maintained |
| 59 | Unfair dismissal: ill-health A practice note on how to dismiss fairly for ill-health, including guidance on what it means to consult with the employee, the extent of the employer's duty to ascertain the medical position, to consider suitable alternative employment and other alternatives to dismissal. | Practice notes | Maintained |
| 60 | Unfair dismissal: misconduct A note outlining the key legal and practical issues that arise when an employee's conduct is not acceptable, including guidance on how to dismiss fairly for misconduct. | Practice notes | Maintained |
| 61 | Unfair dismissal: poor performance A note outlining the key legal and practical issues that arise when an employee's performance falls below the required standard, including guidance on how to dismiss fairly for poor performance. | Practice notes | Maintained |
| 62 | Unfair dismissal: some other substantial reason A note on what constitutes a dismissal for some other substantial reason and when such dismissals are likely to be considered fair. | Practice notes | Maintained |
| 63 | Wrongful dismissal This note provides an overview of wrongful dismissal, including when the employer may be entitled to dismiss without notice, the effect of wrongful dismissal on the employment contract and the different considerations about choice of forum for bringing a claim. | Practice notes | Maintained |