This article is divided into Eight Parts for easier reading:
- Part 01: Background.
- Part 02: Redundancy Pay and Taxes.
- Part 03: Redundancy and Consultation.
- Part 04: Suitable Alternative Work and Finding Other Work.
- Part 05: Redundancy and Other Factors.
- Part 06: Redundancy and Insolvency.
- Part 07: Directors.
- Part 08: Miscellaneous.
Part 08: Miscellaneous
The legislation, documents, and links outlined below are not intended to be definitive.
8.0 Legislation
- PAYE:
- Income Tax (PAYE) Regulations 2003.
- Scottish Rate Tables for an employee with a prefix S.
- Welsh Rate Tables for an employee with a prefix C.
- Refer to CWG2 below.
- National Insurance Contributions (NICs):
- Social Security Contributions and Benefits Act 1992.
- Social Security Administration Act 1992 .
- Social Security (Contributions) Regulations 2001, as amended.
- Social Security (Categorisation of Earners) Regulations 1978, as amended.
- Social Security Contributions and Benefits (Northern Ireland) Act 1992.
- Social Security Administration (Northern Ireland) Act 1992.
- Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978, as amended.
- Collective Consultation Regulations 1999.
- Employment Act 2008.
- Employment Rights Act 1996 (ERA 1996), which consolidated a number of enactments relating to employment rights.
- Enterprise and Regulatory Reform Act 2013 (ERRA), Part 2.
- Trade Union and Labour Relations (Consolidation) Act 1992 (TULCRA), which defines and governs the roles of trade unions, including in relation to collective bargaining and industrial action.
- Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE).
- Finance (No.2) Act 2017, Section 5 (refers to Termination Payments).
- Select Case Law:
- Lesney Products & Co v Nolan [1977] ICR 235.
- Park Cakes Ltd v Shumba & Ors [2013] EWCA Civ 974.
- Albion Automotive Ltd v Walker and ors 2002 EWCA Civ 946 CA.
- Quinn and Ors v Calder Industrial Materials Ltd 196 IRLR 126, EAT.
- Keeley v Fosroc International Ltd 2006 IRLR 961, CA.
- Worrall and Ors v Wilmott Dixon Partnership Ltd and anor EAT 0521-4/09.
- Hartwell Commercial Group Ltd v Brand and Jones EAT 491/92 and 506/92.
- Mental Health Care (UK) Ltd v Biluan & Anor UKEAT/0248/12/SM.
- Ugradar v Lancashire Care NHS Foundation Trust UKEAT/0301/18/BA.
8.1 Useful Documents and Websites
- Documents:
- CWG2 (Page 96). Further Guidance to PAYE and National Insurance Contributions @ https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions.
- Provides detailed information on PAYE and NICs for employers.
- Updated annually.
- HMRC Employment Income Manual @ https://www.gov.uk/hmrc-internal-manuals/employment-income-manual.
- A guide to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).
- ACAS Redundancy Information @ https://www.acas.org.uk/redundancy.
- UK Government:
- Form HR1: Advance Notification of Redundancies @ https://www.gov.uk/government/publications/redundancy-payments-form-hr1-advance-notification-of-redundancies. Form and guidance for employers who need to notify the government of potential redundancies.
- Form RP1. Used to claim redundancy pay and other statutory entitlements including pay in lieu of notice, holiday pay, and arrears of wages.
- The Insolvency Service Redundancy Payment Forms @ https://www.gov.uk/government/publications/redundancy-payments-form-hr1-advance-notification-of-redundancies.
- TUPE 2006 – Redundancy and insolvency payments.
- CWG2 (Page 96). Further Guidance to PAYE and National Insurance Contributions @ https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions.
- Websites:
- Contact the Insolvency Service/Redundancy Payment Service if your employer cannot pay your SRP @ redundancypaymentsonline@insolvency.gov.uk or 0330 331 0020.
- Advisory, Conciliation and Arbitration Service (ACAS): https://www.acas.org.uk/your-rights-during-redundancy.
- Partnership Action for Continuing Employment (PACE) through My World of Work (Scotland).
- Jobcentre Plus Rapid Response Service (England) @ rrs.enquiries@dwp.gov.uk.
- Welsh Government (Wales): https://gov.wales/get-help-if-youve-lost-your-job-or-are-unemployed.
