Legal News: Employment update

Clare Gregory rounds up recent case law and developments affecting employers and their advisers Changes to taxation of termination payments are confirmed ‘The government proposes changing tax legislation so that where a benefit in kind is provided through salary sacrifice, it will be chargeable to tax and employer NICs at the greater of the amount …
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Holiday Pay: Unlocking the commission payments puzzle

Helen Cookson and Anna Scott analyse the EAT’s decision in the long-running case of Lock v British Gas Trading ‘Key to calculating a week’s pay under the ERA is to work out which subcategory the employee falls into. For example, do they have normal working hours and, if so, does pay vary according to the …
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