Legalize / United Kingdom / Public General Act

Employment Rights Act 1996

Type Public General Act

Publication 1996-05-22

Last updated 2026-04-06

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

Entitlement to shared parental leave: birth

Entitlement to parental leave.

Entitlement to leave under section 75G: further provision

Redundancy and dismissal

Rights during and after parental leave.

Rights during and after paternity leave

Entitlement to additional paternity leave: adoption

Rights during and after paternity leave

Chapter 3: supplemental

Statutory right to request contract variation

Complaints to employment tribunals

The right.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Normal retirement age 65 or higher: dismissal at or after retirement age

Reason for dismissal: particular matters

Retirement dismissals: fairness

No normal retirement age: dismissal at or after 65

Normal retirement age: dismissal before retirement age

Trustees of occupational pension schemes.

Employee representatives.

Reason for dismissal: particular matters

Procedural fairness

Reason for dismissal: particular matters

Health and safety cases.

Trustees of occupational pension schemes.

Protected disclosure.

The national minimum wage.

Trustees of occupational pension schemes.

Employee shareholder status

Replacements.

The remedies: orders and compensation.

Death of employer: lay-off and short-time.

Summary dismissal.

Employee’s rights on insolvency of employer.

National security.

The remedies: orders and compensation.

The orders.

Summary dismissal.

Institution or continuance of tribunal proceedings.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employee’s rights on insolvency of employer.

Reinstatement or re-engagement of dismissed employee.

Written particulars of redundancy payment.

Law governing employment.

Remedy for infringement of certain rights.

Extension of time limits to facilitate conciliation before institution of proceedings

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Introductory.

Reinstatement or re-engagement of dismissed employee.

Introductory.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General.

Orders and regulations.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

41A

(1) A shop worker may at any time give to his or her employer a written notice, signed and dated by the shop worker, to the effect that he or she objects to doing shop work for additional hours on Sunday.

(2) In this Part—

“additional hours” means any number of hours of shop work that a shop worker is (or could be) required to work under a contract of employment on Sunday that are (or would be) in excess of the shop worker's normal Sunday working hours;

“objection notice” means a notice given under subsection (1).

(3) The “normal Sunday working hours” of a shop worker are to be calculated in accordance with regulations.

(4) Regulations under this section may provide—

(a) for the calculation to be determined (for example) by reference to the average number of hours that the shop worker has worked on Sundays during a period specified or described in the regulations;

(b) for a calculation of the kind mentioned in paragraph (a) to be varied in special cases;

(c) for the right to give an objection notice not to be exercisable in special cases (and subsection (1) is subject to provision made by virtue of this paragraph).

(5) Provision under subsection (4)(b) or (c) may, in particular, include provision—

(a) about how the calculation of normal Sunday working hours is to be made in the case of a shop worker who has not been employed for a sufficient period of time to enable a calculation to be made as otherwise provided for in the regulations;

(b) for the right to give an objection notice not to be exercisable by such a shop worker until he or she has completed a period of employment specified or described in the regulations.

(6) But regulations under this section may not include provision preventing a shop worker who has been continuously employed under a contract of employment for a period of one year or more from giving to the employer an objection notice.

(7) Regulations under this section may make different provision for different purposes.

41B

(1) This section applies where a person becomes a shop worker who, under a contract of employment, is or may be required to do shop work on Sundays.

(2) The employer must give to the shop worker a written statement informing the shop worker of the following rights—

(a) the right to object to working on Sundays by giving the employer an opting-out notice (if section 40 applies to the shop worker);

(b) the right to object to doing shop work for additional hours on Sundays by giving the employer an objection notice.

(3) The statement must be given before the end of the period of two months beginning with the day on which the person becomes a shop worker as mentioned in subsection (1).

(4) An employer does not fail to comply with subsections (2) and (3) in a case where, before the end of the period referred to in subsection (3), the shop worker has given to the employer an opting-out notice (and that notice has not been withdrawn).

(5) A statement under this section must comply with such requirements as to form and content as regulations may provide.

(6) Regulations under this section may make different provision for different purposes.

41C

(1) This section applies where—

(a) under a contract of employment a shop worker is or may be required to do shop work on Sundays, and

(b) the shop worker was employed under that contract on the day before the commencement date.

(2) The shop worker's employer must give to the shop worker a written statement informing the shop worker of the rights mentioned in section 41B(2).

(3) The statement must be given before the end of the period of two months beginning with the commencement date.

(4) An employer does not fail to comply with subsections (2) and (3) in a case where, before the end of the period referred to in subsection (3), the shop worker has given to the employer an opting-out notice (and that notice has not been withdrawn).

(5) A statement under this section must comply with such requirements as to form and content as regulations may provide.

(6) Regulations under this section may make different provision for different purposes.

(7) In this section “commencement date” means the date appointed by regulations under section 44 of the Enterprise Act 2016 for the coming into force of section 33 of, and Schedule 5 to, that Act.

41D

(1) This section applies if an employer fails to give to a shop worker a written statement in accordance with—

(a) section 41B(2) and (3), or

(b) section 41C(2) and (3).

(2) If the shop worker gives to the employer an opting-out notice, the notice period under section 41(3) that applies in relation to the shop worker is varied as follows—

(a) if the notice period under that provision would have been one month, it becomes 7 days instead;

(b) if the notice period under that provision would have been three months, it becomes one month instead.

(3) If the shop worker gives to the employer an objection notice, the relevant period under section 43ZA(2) that applies in relation to the shop worker is varied as follows—

(a) if the relevant period under that provision would have been one month, it becomes 7 days instead;

(b) if the relevant period under that provision would have been three months, it becomes one month instead.

43ZA

(1) Where a shop worker gives to his or her employer an objection notice, any agreement entered into between the shop worker and the employer becomes unenforceable to the extent that—

(a) it requires the shop worker to do shop work for additional hours on Sunday after the end of the relevant period, or

(b) it requires the employer to provide the shop worker with shop work for additional hours on Sunday after the end of that period.

(2) The “relevant period” is—

(a) in the case of a shop worker who is or may be required to do shop work in or about a large shop, the period of one month beginning with the day on which the objection notice is given;

(b) in any other case, the period of three months beginning with that day.

This subsection is subject to section 41D(3).

(3) A shop worker who has given an objection notice may revoke the notice by giving a further written notice to the employer.

(4) Where—

(a) a shop worker gives to the employer a notice under subsection (3), and

(b) after giving the notice the shop worker expressly agrees with the employer to do shop work for additional hours on Sunday (whether on Sundays generally or on a particular Sunday),

the contract of employment between the shop worker and the employer is to be taken to be varied to the extent necessary to give effect to the terms of the agreement.

(5) The reference in subsection (1) to any agreement—

(a) includes the contract of employment under which the shop worker is employed immediately before giving the objection notice;

(b) includes an agreement of a kind mentioned in subsection (4), or a contract of employment as taken to be varied under that subsection, only if an objection notice is given in relation to the working of additional hours under that agreement or contract as varied.

43ZB

(1) In this Part—

“additional hours” has the meaning given in section 41A(2);

“large shop” means a shop which has a relevant floor area exceeding 280 square metres;

“objection notice” has the meaning given in section 41A(2);

“regulations” means regulations made by the Secretary of State.

(2) In the definition of “large shop” in subsection (1)—

(a) “shop” means any premises where there is carried on a trade or business consisting wholly or mainly of the sale of goods;

(b) “relevant floor area” means the internal floor area of so much of the large shop in question as consists of or is comprised in a building.

(3) For the purposes of subsection (2), any part of the shop which is not used for the serving of customers in connection with the sale or display of goods is to be disregarded.

(4) The references in subsections (2) and (3) to the sale of goods does not include—

(a) the sale of meals, refreshments or alcohol (within the meaning of the Licensing Act 2003 or, in relation to Scotland, the Licensing (Scotland) Act 2005 (asp 16)) for consumption on the premises on which they are sold, or

(b) the sale of meals or refreshments prepared to order for immediate consumption off those premises.

45ZA

(1) Subsection (2) applies where a shop worker has given an objection notice to his or her employer and the notice has not been withdrawn.

(2) The shop worker has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by the employer done on the ground that the shop worker refused (or proposed to refuse) to do shop work for additional hours on Sunday or on a particular Sunday.

(3) Subsection (2) does not apply to anything done on the ground that the shop worker refused (or proposed to refuse) to do shop work for additional hours on any Sunday or Sundays falling before the end of the relevant period.

(4) A shop worker has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by his or her employer on the ground that the shop worker gave (or proposed to give) an objection notice to the employer.

(5) Subsections (2) and (4) do not apply where the detriment in question amounts to dismissal (within the meaning of Part 10).

(6) For the purposes of this section, a shop worker who does not do shop work for additional hours on Sunday or on a particular Sunday is not to be regarded as having been subjected to any detriment by—

(a) a failure to pay remuneration in respect of doing shop work for additional hours on Sunday which the shop worker has not done, or

(b) a failure to provide any other benefit where the failure results from the application (in relation to a Sunday on which the shop worker has not done shop work for additional hours) of a contractual term under which the extent of the benefit varies according to the number of hours worked by, or the remuneration paid to, the shop worker.

(7) Subsections (8) and (9) apply where—

(a) an employer offers to pay a sum specified in the offer to a shop worker if he or she agrees to do shop work for additional hours on Sunday or on a particular Sunday, and

(b) the shop worker—

(i) has given an objection notice to the employer that has not been withdrawn, or

(ii) is not obliged under a contract of employment to do shop work for additional hours on Sunday.

(8) A shop worker to whom the offer is not made is not to be regarded for the purposes of this section as having been subjected to any detriment by any failure—

(a) to make the offer to the shop worker, or

(b) to pay the shop worker the sum specified in the offer.

(9) A shop worker who does not accept the offer is not to be regarded for the purposes of this section as having been subjected to any detriment by any failure to pay the shop worker the sum specified in the offer.

(10) In this section—

“additional hours” and “objection notice” have the meanings given by section 41A(2);

“relevant period” means the period determined by section 43ZA(2) (but subject to section 41D(3)).

Employees exercising right to time off work for study or training.

Protected disclosures.

Complaints to employment tribunals.

Right to time off to look for work or arrange training.

Complaint to employment tribunal

Right to time off to accompany to ante-natal appointment: agency workers

Complaint to employment tribunal: agency workers

Right to paid time off to attend adoption appointments

Right to paid time off to attend adoption appointments: agency workers

Right to unpaid time off to attend adoption meetings: agency workers

Complaint to employment tribunal: agency workers

Agency workers: supplementary

Placement of looked after children with prospective adopters

Complaints to employment tribunals.

Right to time off for employee representatives.

Right to time off for young person in Wales or Scotland for study or training.

Right to remuneration for time off under section 63A.

Statutory right to make request in relation to study or training

Complaints to employment tribunals

Compulsory maternity leave.

Section 63D application: supplementary

Sections 71 to 73: supplemental.

Ordinary adoption leave

Entitlement to shared parental leave: adoption

Supplemental.

Special cases.

Entitlement to ... paternity leave: birth

Entitlement to ... paternity leave: adoption

Entitlement to additional paternity leave: adoption

Rights during and after paternity leave

Special cases

Chapter 3: supplemental

Statutory right to request contract variation

Reason for dismissal: particular matters

Circumstances in which an employee is dismissed.

Protected disclosure.

Normal retirement age 65 or higher: dismissal at or after retirement age

Tax credits

Pension enrolment

Replacements.

101ZA

(1) Subsection (2) applies where a shop worker has given an objection notice that has not been withdrawn and he or she is dismissed.

(2) The shop worker is to be regarded for the purposes of this Part as unfairly dismissed if the reason (or the principal reason) for the dismissal is that he or she refused, or proposed to refuse, to do shop work for additional hours on Sunday or on a particular Sunday.

(3) Subsection (2) does not apply where the reason (or principal reason) for the dismissal is that the shop worker refused (or proposed to refuse) to do shop work for additional hours on any Sunday or Sundays falling before the end of the relevant period.

(4) A shop worker who is dismissed is to be regarded for the purposes of this Part as unfairly dismissed if the reason (or principal reason) for the dismissal is that the worker gave (or proposed to give) an objection notice to the employer.

(5) In this section—

“additional hours” and “objection notice” have the meanings given by section 41A(2);

“relevant period” means the period determined by section 43ZA(2) (but subject to section 41D(3)).

Working time cases.

Employee representatives.

Assertion of statutory right.

The national minimum wage.

Study and training

The orders.

Application to police.

Upper age limit.

Complaints to employment tribunal.

The remedies: orders and compensation.

The orders.

References to employment tribunals.

Application to police.

Introductory.

Summary dismissal.

Introductory.

Death of employer: lay-off and short-time.

Shop workers.

Employee’s rights on insolvency of employer.

Debts to which Part applies.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remedy for infringement of certain rights.

Rights and liabilities accruing after death.

Extension of time limits to facilitate conciliation before institution of proceedings

Powers to amend Act.

Period of continuous employment.

Orders and regulations.

Shop workers.

Other definitions.

Financial provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

The national minimum wage.

Flexible working

Redundancy.

Pressure on employer to dismiss unfairly.

Dismissal procedures agreements.

Complaints to employment tribunal.

The remedies: orders and compensation.

Summary dismissal.

Basic award: reductions.

Circumstances in which an employee is dismissed.

Renewal of contract or re-engagement.

House of Lords staff.

Law governing employment.

Associated employers.

Insolvency.

House of Lords staff.

Introductory.

Extension of time limits to facilitate conciliation before institution of proceedings

Introductory.

Reinstatement or re-engagement of dismissed employee.

General.

Shop workers.

Other definitions.

Financial provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

Police officers.

Rights and liabilities accruing after death.

Extension of time limits to facilitate conciliation before institution of proceedings

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Introductory.

Reinstatement or re-engagement of dismissed employee.

Introductory.

Associated employers.

Normal working hours.

Orders and regulations.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

Complaints to employment tribunals.

Complaint to employment tribunal

Right to time off for ante-natal care (agency workers)

Right to time off to accompany to ante-natal appointment: agency workers

Right to remuneration for time off under section 57ZJ

Placement of looked after children with prospective adopters

Time off for dependants.

Right to time off for employee representatives.

Right to time off for young person in Wales or Scotland for study or training.

Complaints to employment tribunals.

Employee's duties in relation to agreed study or training

Remedies

Sections 71 to 73: supplemental.

Additional maternity leave.

Redundancy and dismissal.

Ordinary adoption leave

Redundancy and dismissal

Complaint to employment tribunal.

Special cases.

Supplemental.

Complaint to employment tribunal.

Entitlement to additional paternity leave: birth

Entitlement to ... paternity leave: adoption

Entitlement to additional paternity leave: adoption

Rights during and after paternity leave

CHAPTER 4 — Parental bereavement leave Bereavement leave

Parental bereavement leave

80EA

(1) The Secretary of State must make regulations entitling an employee who is a bereaved parent bereaved person to be absent from work on leave under this section.

(2) For the purposes of subsection (1) an employee is a “bereaved parent” if the employee satisfies conditions specified in the regulations as to relationship with a child who has died.

(2) For the purposes of subsection (1) an employee is a “bereaved person” if the employee satisfies specified conditions as to relationship with a person who has died.

(3) The conditions In a case where the person who has died is a child, the conditions specified under subsection (2) may be framed, in whole or in part, by reference to the employee's care of the child before the child's death.

(3A) For the purposes of subsection (1) an employee is also a “bereaved person” if—

(a) the employee has suffered a pregnancy loss of a specified kind, or

(b) the employee satisfies specified conditions as to relationship with—

(i) a person who has suffered a pregnancy loss of a specified kind, or

(ii) a child who had been expected to be born had a pregnancy loss of a specified kind not occurred.

(4) The regulations must include provision for determining—

(a) the extent of an employee's entitlement to leave under this section in respect of a child;

(b) when leave under this section may be taken.

(5) Provision under subsection (4)(a) must secure that where an employee is entitled to leave under this section in respect of the death of a child the employee is entitled to at least two weeks' leave.

(5A) Provision under subsection (4)(a) must secure that, where an employee is entitled to leave under this section otherwise than in respect of the death of a child, the employee is entitled to at least one week’s leave.

(6) Provision under subsection (4)(b) must secure that leave under this section must be taken before the end of a period of at least 56 days beginning with the date of the child's death the specified day.

(7) The regulations must secure that where a person is eligible under subsection (1) as the result of the death of more than one child, the person is entitled to leave in respect of each child.

(7) The regulations must secure that, where an employee is eligible under subsection (1) as the result of the death of more than one person, the employee is entitled to leave in respect of each person.

(8) The regulations may make provision about how leave under this section is to be taken.

(9) In this section—

“child” means a person under the age of 18 (see also section 80EE for the application of this Chapter in relation to stillbirths after twenty-four weeks of pregnancy);

“live birth” means the birth of a child born alive;

“pregnancy loss” means—the ending of a pregnancy after less than twenty-four weeks of pregnancy in any way other than by a live birth, orthe failure of an embryo to become implanted following a transfer carried out in the course of providing treatment services within the meaning of the Human Fertilisation and Embryology Act 1990;

“specified” means specified in the regulations;

“week” means any period of seven days.

80EB

(1) Regulations under section 80EA must provide—

(a) that an employee who is absent on leave under that section is entitled, for such purposes and to such extent as the regulations may prescribe, to the benefit of the terms and conditions of employment which would have applied but for the absence,

(b) that an employee who is absent on leave under that section is bound, for such purposes and to such extent as the regulations may prescribe, by obligations arising under those terms and conditions (except in so far as they are inconsistent with subsection (1) of that section), and

(c) that an employee who is absent on leave under that section is entitled to return from leave to a job of a kind prescribed by regulations, subject to section 80EC(1).

(2) The reference in subsection (1)(c) to absence on leave under section 80EA includes, where appropriate, a reference to a continuous period of absence attributable partly to leave under that section and partly to any one or more of the following—

(a) maternity leave,

(b) paternity leave,

(d) shared parental leave, ...

(e) parental leave , and

(f) neonatal care leave.

(3) In subsection (1)(a), “terms and conditions of employment”—

(a) includes matters connected with an employee's employment whether or not they arise under the contract of employment, but

(b) does not include terms and conditions about remuneration.

(4) Regulations under section 80EA may specify matters which are, or are not, to be treated as remuneration for the purposes of this section.

(5) Regulations under section 80EA may make provision, in relation to the right to return mentioned in subsection (1)(c), about—

(a) seniority, pension rights and similar rights;

(b) terms and conditions of employment on return.

80EC

(1) Regulations under section 80EA may make provision about—

(a) redundancy, or

(b) dismissal (other than by reason of redundancy),

during a period of leave under that section.

(2) Provision by virtue of subsection (1) may include—

(a) provision requiring an employer to offer alternative employment;

(b) provision for the consequences of failure to comply with the regulations (which may include provision for a dismissal to be treated as unfair for the purposes of Part 10).

80ED

Regulations under section 80EA may—

(a) make provision about notices to be given, evidence to be produced and other procedures to be followed by employees and employers;

(b) make provision requiring employers or employees to keep records;

(c) make provision for the consequences of failure to give notices, to produce evidence, to keep records or to comply with other procedural requirements;

(d) make provision for the consequences of failure to act in accordance with a notice given by virtue of paragraph (a);

(e) make special provision for cases where an employee has a right which corresponds to a right under section 80EA and which arises under the person's contract of employment or otherwise;

(f) make provision modifying the effect of Chapter 2 of Part 14 (calculation of a week's pay) in relation to an employee who is or has been absent from work on leave under section 80EA;

(g) make provision applying, modifying or excluding an enactment, in such circumstances as may be specified and subject to any conditions which may be specified, in relation to a person entitled to take leave under section 80EA;

(h) make different provision for different cases or circumstances;

(i) make consequential provision.

80EE

In this Chapter—

(a) references to a child include a child stillborn after twenty-four weeks of pregnancy, and

(b) references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.

Short-term incapacity benefit , contributory employment and support allowance and industrial injury benefit.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedural fairness

Normal retirement age: dismissal before retirement age

The national minimum wage.

Normal retirement age below 65: dismissal at or after retirement age

Pension enrolment

Leave for family reasons.

Pension enrolment

Working time cases.

Employee shareholder status

Protected disclosure.

The national minimum wage.

Tax credits

Pension enrolment

The remedies: orders and compensation.

Law governing employment.

Death of employer: lay-off and short-time.

Renewal of contract or re-engagement.

Amount of payments.

The appropriate date.

Remedy for infringement of certain rights.

Period of continuous employment.

Reinstatement or re-engagement of dismissed employee.

General.

Shop workers.

Other definitions.

Financial provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes:

Request for employment particulars by pre-6 April 2020 employee or pre- TURERA employee

7B

(1) Where an existing employee (as defined in paragraph 7A(1)) or a pre-TURERA employee (as defined in paragraph 7(1)) at any time—

(a) on or after 6 April 2020, and

(b) either before the end of the employee’s employment or within the period of three months beginning with the day on which the employee’s employment ends,

requests from the employer a statement under section 1 of this Act, the employer shall (subject to section 5 and any other provisions disapplying or having the effect of disapplying sections 1 to 4) be treated as being required by section 1 to give him a written statement under that section not later than 1 month after the request is made and section 4 of this Act shall (subject to that) apply in relation to the employee after he makes the request.

(4) An employer is not required to give an existing employee or a pre-TURERA employee a statement under section 1 pursuant to sub-paragraph (1) on more than one occasion.

(5) Where—

(a) on or after 6 April 2020 there is in the case of an existing employee or a pre-TURERA employee a change in any of the matters particulars of which would, had they have been given a statement of particulars on or after 6 April 2020 under section 1 of this Act (as amended), have been included or referred to in the statement, and

(b) he has not previously requested a statement under sub-paragraph (1),

subsection (1) of section 4 of this Act shall be treated (subject to section 5 and any other provision disapplying or having the effect of disapplying section 4) as requiring his employer to give him a written statement containing particulars of the change at the time specified in subsection (3) of section 4; and the other provisions of section 4 apply accordingly.

(6) A reference in this paragraph to section 1 or section 4 is a reference to that section as amended by the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018.

Monetary limits in old cases

Other interpretative provisions.

Employees exercising right to time off work for study or training.

Protected disclosures.

Flexible working

Complaints to employment tribunals.

Right to remuneration for time off under section 63A.

Employee's duties in relation to agreed study or training

Compulsory maternity leave.

Redundancy and dismissal.

Additional adoption leave

Chapter 1A: supplemental

Entitlement to leave under section 75G: further provision

Entitlement to parental leave.

Entitlement to ... paternity leave: birth

Entitlement to additional paternity leave: birth

Entitlement to ... paternity leave: adoption

Entitlement to additional paternity leave: adoption

Rights during and after paternity leave

Special cases

Chapter 3: supplemental

Remedies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Normal retirement age: dismissal before retirement age

Working time cases.

Protected disclosure.

The national minimum wage.

Employee shareholder status

The remedies: orders and compensation.

House of Lords staff.

Police officers.

Basic award of two weeks’ pay in certain cases.

Application to police.

The right.

References to employment tribunals.

Powers to amend Act.

Period of continuous employment.

Employee’s rights on insolvency of employer.

Power to extend employment legislation to offshore employment.

Remedy for infringement of certain rights.

Introductory.

Period of continuous employment.

Reinstatement or re-engagement of dismissed employee.

General.

Shop workers.

Other definitions.

Financial provisions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7A

(1) In this paragraph an “existing employee” means an employee whose employment with his employer began on or after 30th November 1993 and before 6th April 2020.

(2) Subject to paragraph 7B, sections 1 to 7 of this Act apply to an existing employee without the amendments made by regulations 2 to 6 of the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018.

7B

(1) Where an existing employee (as defined in paragraph 7A(1)) or a pre-TURERA employee (as defined in paragraph 7(1)) at any time—

(a) on or after 6 April 2020, and

(b) either before the end of the employee’s employment or within the period of three months beginning with the day on which the employee’s employment ends,

(4) An employer is not required to give an existing employee or a pre-TURERA employee a statement under section 1 pursuant to sub-paragraph (1) on more than one occasion.

(5) Where—

(a) on or after 6 April 2020 there is in the case of an existing employee or a pre-TURERA employee a change in any of the matters particulars of which would, had they have been given a statement of particulars on or after 6 April 2020 under section 1 of this Act (as amended), have been included or referred to in the statement, and

(b) he has not previously requested a statement under sub-paragraph (1),

(6) A reference in this paragraph to section 1 or section 4 is a reference to that section as amended by the Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018.

Notes:

PART 5B — Redundancy or dismissal during a protected period of pregnancy

49D

(1) The Secretary of State may, by regulations, make provision about redundancy during, or after, a protected period of pregnancy.

(1A) The Secretary of State may, by regulations, make provision about dismissal (other than by reason of redundancy) during, or after, a protected period of pregnancy.

(2) A protected period of pregnancy is a period relating to the pregnancy of an employee that is calculated in accordance with regulations made by the Secretary of State.

(3) Provision made by virtue of subsection (1) or (1A) may include—

(a) provision requiring an employer to offer alternative employment;

(b) provision for the consequences of failure to comply with the regulations (which may include provision for dismissal to be treated as unfair for the purposes of Part 10).

(4) Provision made by virtue of subsection (2) may include provision for the protected period of pregnancy to begin after the end of the pregnancy.

PART 2B — TIPS, GRATUITIES AND SERVICE CHARGES

Requirement to deal with tips, gratuities and service charges

Qualifying tips, gratuities and service charges

27C

(1) This Part makes provision for—

(a) how employers must deal with qualifying tips, gratuities and service charges, and

(b) the Secretary of State to issue a code of practice to promote fairness and transparency in relation to the distribution of qualifying tips, gratuities and service charges.

(2) In this Part “qualifying tips, gratuities and service charges” means—

(a) employer-received tips, and

(b) worker-received tips which—

(i) are subject to employer control, or

(ii) are connected with any other worker-received tips which are subject to employer control.

(3) An “employer-received tip” is an amount paid by a customer of an employer by way of a tip, gratuity or service charge (however described) which—

(a) is received upon its payment or subsequently by the employer or an associated person, or

(b) is received upon its payment by a person under a payment arrangement made between the employer and that person.

(4) A “worker-received tip” is an amount paid by a customer of an employer by way of a tip, gratuity or service charge (however described) which—

(a) is received upon its payment by a worker of the employer, and

(b) is not subsequently received by the employer or an associated person.

(5) For the purposes of subsection (2)(b)—

(a) a worker-received tip is subject to employer control if the employer or an associated person exercises control or significant influence over the allocation of the tip;

(b) a worker-received tip (“tip A”) is connected with another worker-received tip which is subject to employer control (“tip B”) if—

(i) both tips are paid at, or are otherwise attributable to, the same place of business, and

(ii) tip A is paid later in the week, or in the week following the week, in which tip B is paid.

(6) In this section the “amount paid by a customer of an employer by way of a tip, gratuity or service charge” means the actual amount paid by the customer (and accordingly any deductions from the amount paid, whether deducted by the employer or any other person, are to be disregarded when determining the amount paid by the customer).

(7) An amount paid by a customer of an employer is not paid by way of a tip, gratuity or service charge to the extent that the amount represents payment of value added tax.

(8) If an amount is not paid in money, it can be a qualifying tip, gratuity or service charge only if it is paid in the form of a voucher, stamp, token or similar item which is—

(a) of a fixed value expressed in monetary terms, and

(b) capable of being exchanged (whether on its own or together with other vouchers, stamps, tokens or items, and whether immediately or only after a time) for money, goods or services (or for any combination of two or more of those things).

(9) In this section—

“payment arrangement” means an arrangement between an employer and another person under which payments made by customers of the employer are to be received by the other person instead of the employer;

“week” means any period of seven days beginning with a Monday (and ending with a Sunday).

How tips etc must be dealt with

27D

(1) An employer must ensure that the total amount of the qualifying tips, gratuities and service charges paid at, or otherwise attributable to, a place of business of the employer is allocated fairly between workers of the employer at that place of business.

(2) Where a worker is allocated an amount of employer-received tips in accordance with subsection (1), that amount is payable to the worker by the employer.

(3) In determining what would be a fair allocation of qualifying tips, gratuities and service charges under this section or section 27E (non-public places of business), regard must be had to the relevant provisions of any code of practice issued under this Part.

(4) See also sections 27E (non-public places of business) and 27F (independent troncs).

Non-public places of business

27E

(1) This section applies where—

(a) qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a non-public place of business of an employer (the “non-public tips”), and

(b) the employer also has one or more public places of business.

(2) The employer may comply with the requirement in section 27D (1) to ensure that the total amount of the non-public tips is allocated fairly between workers of the employer at the non-public place of business by instead ensuring that the total amount of the non-public tips is allocated fairly between both—

(a) workers of the employer at the non-public place of business, and

(b) workers of the employer at one or more public places of business of the employer.

(3) In this section—

“non-public place of business” means a place of business that is not a public place of business;

“public place of business” means a place of business where interaction between—customers of the employer, andworkers of the employer,occurs wholly or mainly face-to-face.

Independent troncs

27F

(1) In this section “relevant tips” means the qualifying tips, gratuities and service charges that—

(a) are paid at, or are otherwise attributable to, a place of business of an employer, and

(b) are paid during a reference period.

(2) Where—

(a) the employer makes arrangements for the total amount of the relevant tips to be allocated between workers of the employer at the place of business by an independent tronc operator, and

(b) it is fair for the employer to make those arrangements,

the employer is to be treated as having ensured that the total amount of the relevant tips is allocated fairly between workers of the employer at the place of business in accordance with section 27D (1).

(3) Where—

(a) the employer makes arrangements for a part of the total amount of the relevant tips to be allocated between workers of the employer at the place of business by an independent tronc operator, and

(b) it is fair for the employer to make those arrangements,

the employer is to be treated as having ensured that that part of the total amount of the relevant tips is allocated fairly between workers of the employer at the place of business in accordance with section 27D (1).

(4) In determining whether it would be fair for an employer to make the arrangements mentioned in subsection (2) or (3), regard must be had to the relevant provisions of any code of practice issued under this Part.

(5) Section 27D (2) does not apply to an amount which—

(a) by virtue of subsection (2) or (3), is treated as having been allocated fairly between workers, and

(b) is payable to the worker by the independent tronc operator.

(6) For the purposes of this section “an independent tronc operator” is a person who the employer reasonably considers to be operating, or intending to operate, independently of the employer, arrangements under which—

(a) the total amount of qualifying tips, gratuities and service charges subject to the arrangements is allocated between workers of the employer at the relevant place of business by the person,

(b) such allocated qualifying tips, gratuities and service charges are payable to such workers by the person or by the employer (or partly by the person and partly by the employer),

(c) amounts payable to workers by the person in accordance with paragraph (b) are not subject to unauthorised deductions by the person, and

(d) all payments made to workers in accordance with paragraph (b) are payments to which paragraph 5(1) of Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (payments disregarded in the calculation of earnings)—

(i) applies by virtue of the payments meeting the condition in paragraph 5(3) of that Part, or

(ii) would apply by virtue of the payments meeting the condition in paragraph 5(3) of that Part if the modifications in subsection (7) were made to paragraph 5 of that Part.

(7) The modifications are—

(a) each reference to a “secondary contributor” is to be read as a reference to an “employer”;

(b) each reference to an “earner” is to be read as a reference to a “worker”.

(8) The Secretary of State may by regulations—

(a) amend the definition of “independent tronc operator” in this section in consequence of the making of social security contributions regulations, and

(b) consequentially amend any other provision of this Part.

(9) In this section—

“reference period” means a period of at least one day, as determined by the employer from time to time;

“social security contributions regulations” means any regulations making provision related to social security contributions of employers or workers;

“unauthorised deduction” means a deduction that is not required or authorised to be made by virtue of a statutory provision.

When tips etc must be dealt with

27G

The employer must—

(a) ensure that a qualifying tip, gratuity or service charge is allocated in accordance with section 27D (1), and

(b) make any payment that the employer is required to make to a worker under section 27D (2) as a result of that allocation,

no later than the end of the month following the month in which the tip, gratuity or service charge was paid by the customer.

Agency workers

27H

(1) In this Part an “eligible agency worker” is an individual—

(a) who is supplied by a person (the “agent”) to do work for another person (the “principal”) under a contract or other arrangements made between the agent and the principal, but

(b) who is not, as respects that work, a worker of the principal because of the absence of a worker’s contract between the individual and the principal, and

(c) who is not a party to a contract under which the individual undertakes to do the work for another party to the contract whose status is, by virtue of the contract, that of a client or customer of any profession or business undertaking carried on by the individual.

(2) Where an eligible agency worker does work for the principal at a place of business of the principal, this Part applies as if—

(a) the eligible agency worker were a worker of the principal, and

(b) the principal were the employer of the eligible agency worker.

(3) Where an amount is payable to an eligible agency worker under section 27D (2)—

(a) the amount may instead be paid to the agent (within the period specified in section 27G);

(b) the employer must not make any unauthorised deductions from the amount (whether or not the amount is paid to the agent under paragraph (a)).

(4) Where an amount is paid to the agent under subsection (3)—

(a) the amount becomes payable to the eligible agency worker by the agent before the end of the month after the month in which the agent is paid the amount under subsection (3), and

(b) the agent must not make any unauthorised deductions from the amount.

(5) In this section “unauthorised deduction” means a deduction that is not required or authorised to be made by virtue of a statutory provision.

(6) In this Part a reference to an eligible agency worker includes, where the context requires, a reference to a former eligible agency worker.

Information

Written policy

27I

(1) Where qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a place of business of an employer on more than an occasional and exceptional basis, the employer must have a written policy on dealing with qualifying tips, gratuities and service charges for the place of business.

(2) A written policy for a place of business must include the following information—

(a) whether the employer requires or encourages customers to pay tips, gratuities and service charges at the place of business;

(b) how the employer ensures that all qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business are dealt with in accordance with this Part, including how the employer allocates qualifying tips, gratuities and service charges between workers at the place of business.

(3) Where an employer is required by this section to have a written policy for a place of business, the employer must make the written policy available to all workers of the employer at the place of business.

(4) Subsection (5) applies in a case where—

(a) an employer is not required by this section to have a written policy for a place of business, but

(b) the employer would be required by this section to have such a written policy if worker-received tips paid at, or otherwise attributable to, the place of business were qualifying tips, gratuities and service charges.

(5) In that case, the employer must make the following information available to all workers of the employer at the place of business—

(a) the fact that the employer is not required by this section to have a written policy for the place of business, and

(b) the reasons why the employer is not required by this section to have such a written policy.

(6) Where—

(a) an employer makes a written policy available to workers at a place of business under this section, and

(b) the employer subsequently amends that policy,

the employer must make the amended version of the policy available to all workers of the employer at the place of business.

Records

27J

(1) Where qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a place of business of an employer on more than an occasional and exceptional basis, the employer must—

(a) create a record of how every qualifying tip, gratuity and service charge paid at, or otherwise attributable to, the place of business has been dealt with in accordance with this Part, and

(b) maintain that record for a period of three years beginning with the date on which the qualifying tip, gratuity or service charge was paid.

(2) The record required by subsection (1) must include—

(a) the amount of qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business;

(b) the amount of those qualifying tips, gratuities and service charges—

(i) that the employer allocated to workers of the employer at the place of business;

(ii) that the employer arranged to be allocated to workers of the employer at the place of business by an independent tronc operator in accordance with section 27F.

(3) A worker of an employer may make a written request for the employer to provide the following records for a period specified in the request in relation to a place of business of the employer that the worker worked at—

(a) the amount of qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business;

(b) the amount of those qualifying tips, gratuities and service charges—

(i) that the employer allocated to the worker;

(ii) that the employer arranged to be allocated to workers of the employer at the place of business by an independent tronc operator in accordance with section 27F.

(4) Where—

(a) an employer receives a request from a worker under subsection (3) for records in relation to a place of business of the employer, and

(b) the employer is required by this section to maintain those records,

the employer must, within the response period, provide the worker with the requested records in respect of the period specified in the request or a substantially similar period.

(5) Subsection (6) applies in a case where—

(a) an employer receives a request from a worker under subsection (3) for records in relation to a place of business of the employer,

(b) the employer is not required by this section to maintain those records, but

(c) the employer would be required by this section to maintain those records if worker-received tips paid at, or otherwise attributable to, the place of business were qualifying tips, gratuities and service charges.

(6) In that case, the employer must, within the response period, notify the worker—

(a) that the employer is not required by this section to maintain the requested records, and

(b) of the reasons why the employer is not required by this section to maintain those records.

(7) A worker may request records under this section in respect of a period only if—

(a) the period is a period of one month or two or more consecutive months,

(b) the period begins no more than three years before the date of the request,

(d) the worker worked for the employer at any time during each month that forms part of the request.

(8) A worker may not make more than one request for records under this section in any three month period.

(9) Except as provided by subsection (10), a disclosure of information required by subsection (4) does not breach—

(a) any obligation of confidence owed by the person making the disclosure, or

(b) any other restriction on the disclosure of information (however imposed).

(10) Subsection (4) does not require a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, the duty imposed by that subsection is to be taken into account).

(11) In this section—

“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);

“date of the request” means the date that the request is received by the employer;

“response period” means the period of four weeks beginning with the date of the request.

Enforcement

Complaints to employment tribunal about tips etc

27K

(1) A worker may present a complaint to an employment tribunal that the worker’s employer has failed to comply with—

(a) section 27D (how tips etc must be dealt with), or

(b) section 27G (when tips etc must be dealt with),

in relation to the worker.

(2) An eligible agency worker may also present a complaint to an employment tribunal that an agent has failed to comply with the requirement to make a payment to the eligible agency worker that the agent was required to make under section 27H (4).

(3) An employment tribunal must not consider a complaint under this section unless it is presented before the end of the period of twelve months beginning with the date of the failure to comply.

(4) But, if the employment tribunal is satisfied that it was not reasonably practicable for a complaint to be presented before the end of the relevant period of twelve months, the tribunal may consider the complaint if it is presented within such further period as the tribunal considers reasonable.

(5) If a complaint is presented under this section in respect of a series of failures to comply, the reference in subsection (3) to the date of the failure to comply is to the date of the last failure in the series.

(6) An eligible agency worker may present a complaint under subsection (2) whether or not the eligible agency worker also presents a complaint under subsection (1).

(7) Section 207B (extension of time limits to facilitate conciliation before institution of proceedings) applies for the purposes of subsection (3).

Determination of complaints about tips etc

27L

(1) If an employment tribunal finds a complaint under section 27K well founded—

(a) it must make a declaration to that effect, and

(b) it may—

(i) in the case of a complaint under section 27K (1), make an order requiring the employer to deal with qualifying tips, gratuities and service charges that were paid at, or were otherwise attributable to, a place of business of the employer in accordance with this Part;

(ii) in the case of a complaint under section 27K (2), make an order requiring the agent to make a payment to the eligible agency worker of the amount that the agent was required under section 27H to pay to the eligible agency worker.

(2) An order made under subsection (1)(b)(i) may in particular—

(a) require the employer to revise an allocation made by the employer under section 27D;

(b) make a recommendation to the employer regarding that allocation;

(c) require the employer to make a payment to one or more workers of the employer in accordance with this Part (including a worker who is not the complainant).

(3) A recommendation made under subsection (2)(b) is not binding on an employer, but is to be admissible in evidence in proceedings before an employment tribunal; and any provision of the recommendation which appears to the tribunal to be relevant to any question arising in the proceedings is to be taken into account in determining that question.

(4) An order made under subsection (1)(b)(i) following a complaint presented by a worker does not prevent a different worker from presenting a complaint under this Part in relation to the same employer or the same qualifying tips, gratuities and service charges.

Compensation: dealing with tips etc

27M

(1) If an employment tribunal makes a declaration under section 27L(1)(a), it may order the employer or agent (as the case may be) to pay to the complainant such amount, not exceeding £5,366, as the tribunal considers appropriate in all the circumstances to compensate the complainant for any financial loss sustained by the complainant which is attributable to the matter complained of.

(2) The tribunal may make an order under this section whether or not an order under section 27L(1)(b) has been made.

Complaints to employment tribunal about information

27N

(1) A worker may present a complaint to an employment tribunal that the worker’s employer has failed to comply with a requirement in section 27I (written policy) or 27J (records).

(2) An employment tribunal must not consider a complaint under this section unless it is presented before the end of the period of three months beginning with the date of the failure to comply.

(3) But, if the employment tribunal is satisfied that it was not reasonably practicable for a complaint to be presented before the end of the relevant period of three months, the tribunal may consider the complaint if it is presented within such further period as the tribunal considers reasonable.

(4) Section 207B (extension of time limits to facilitate conciliation before institution of proceedings) applies for the purposes of subsection (2).

Determination of complaints about information

27O

(1) If an employment tribunal finds a complaint under section 27N well founded—

(a) it must make a declaration to that effect, and

(b) it may make an order requiring the employer to comply with the requirement in accordance with section 27I or 27J.

(2) If an employment tribunal makes a declaration under subsection (1)(a), it may order the employer to pay to the worker such amount, not exceeding £5,366, as the tribunal considers appropriate in all the circumstances to compensate the worker for any financial loss sustained by the worker which is attributable to the matter complained of.

(3) The tribunal may make an order under subsection (2) whether or not an order referred to in subsection (1)(b) has been made.

Code of practice about tips etc

Issue of code of practice

27P

(1) The Secretary of State may issue a code of practice under section 27Q for the purpose of promoting fairness and transparency in the distribution of qualifying tips, gratuities and service charges.

(2) The Secretary of State may from time to time revise the whole or any part of a code of practice and issue that revised code of practice under section 27Q.

Procedure for issue of code of practice

27Q

(1) If the Secretary of State proposes to issue a code of practice under this section the Secretary of State must—

(a) consult ACAS;

(b) publish a draft of the code of practice;

(c) consider any representations made about the draft code of practice and modify the draft code of practice accordingly.

(2) If the Secretary of State decides to proceed with the draft code of practice, the Secretary of State must—

(a) lay it before both Houses of Parliament, and

(b) if it is approved by resolution of each House, issue the code of practice in the form of the draft.

(3) A code of practice issued under this section comes into effect on such day as the Secretary of State may by regulations appoint.

Consequential revision of code of practice

27R

(1) A code of practice issued under section 27Q may be revised by the Secretary of State in accordance with this section for the purpose of bringing it into conformity with subsequent statutory provisions by the making of consequential amendments and the omission of obsolete passages.

(2) In this section “subsequent statutory provisions” means provisions made by or under an Act of Parliament and coming into force after the code of practice was issued.

(3) If the Secretary of State proposes to revise a code of practice under this section, the Secretary of State must lay a draft of the revised code of practice before each House of Parliament.

(4) If within the period of 40 days beginning with the day on which the draft is laid before Parliament, or, if copies are laid before the two Houses on different days, with the later of the two days, either House so resolves, no further proceedings are to be taken thereon, but without prejudice to the laying before Parliament of a new draft.

(5) In reckoning the period of 40 days no account is to be taken of any period during which Parliament is dissolved or prorogued or during which both Houses are adjourned for more than four days.

(6) If no such resolution is passed, the Secretary of State must issue the code of practice in the form of the draft and it comes into effect on such day as the Secretary of State may by regulations appoint.

Revocation of code of practice

27S

A code of practice issued under this Part may be revoked by the Secretary of State by regulations.

Failure to comply with code of practice

27T

(1) In proceedings before an employment tribunal, a code of practice issued under this Part is to be admissible in evidence, and any provision of the code of practice which appears to the tribunal to be relevant to any question arising in the proceedings is to be taken into account in determining that question.

(2) A failure on the part of an employer to observe any provision of a code of practice issued under this Part does not of itself render the employer liable to any proceedings.

General

27U

(1) This section applies where—

(a) a worker is allocated an amount of qualifying tips, gratuities and service charges in accordance with section 27D (1) (the “original allocation”),

(b) the employment tribunal makes an order under section 27L (1)(b)(i) that has the effect of requiring the employer to revise that allocation,

(c) the employer subsequently revises the amount of qualifying tips, gratuities and service charges allocated to the worker (the “revised allocation”), and

(d) the amount of the revised allocation is less than the amount of the original allocation.

(2) The difference between the amount of the revised allocation and the amount of the original allocation is not payable by the worker to the employer (and accordingly the employer may not bring proceedings in a court or tribunal to recover from the worker or an agent (as the case may be) the difference between such amounts based wholly or partly on the employment tribunal order).

(3) For the meaning of “agent”, see section 27H.

27V

(1) An entitlement of a worker to be allocated qualifying tips, gratuities and service charges under this Part does not affect any contractual right of the worker to receive an amount representing qualifying tips, gratuities and service charges under a contract of employment (“contractual tips”).

(2) But—

(a) any contractual tips paid to a worker by an employer of that worker in respect of any period are to go towards discharging any liability of that employer to allocate qualifying tips, gratuities and service charges to that worker in respect of that period under this Part, and

(b) any qualifying tips, gratuities and service charges allocated by an employer to a worker under this Part in respect of any period are to go towards discharging any liability of that employer to pay contractual tips to that worker in respect of that period.

27W

(1) A prohibited reimbursement provision in an agreement between an employer and a worker (whether in a contract of employment or not) is void.

(2) A provision in an agreement is a “reimbursement provision” if it purports—

(a) to require the worker to make a payment to the employer, or

(b) to reduce any part of the wages payable to the worker by the employer.

(3) A reimbursement provision is “prohibited” if there is a relationship between—

(a) the payment or reduction, or the amount of the payment or reduction, under the reimbursement provision, and

(b) either—

(i) the worker being allocated qualifying tips, gratuities and service charges, or

(ii) the worker receiving worker-received tips that are not qualifying tips, gratuities and service charges.

(4) The circumstances in which there is a relationship of the kind mentioned in subsection (3) include circumstances where—

(a) the possibility of the worker being allocated qualifying tips, gratuities and service charges,

(b) the amount of qualifying tips, gratuities and service charges to be allocated to the worker,

(c) the possibility of the worker receiving worker-received tips that are not qualifying tips, gratuities and service charges, or

(d) the amount of worker-received tips that are not qualifying tips, gratuities and service charges to be received by the worker,

is wholly or partly dependent on the reimbursement provision having been agreed.

(5) This section is without prejudice to section 203 (restrictions on contracting out).

27X

(1) In this Part—

“customer”, in relation to an employer, includes any person who is provided with services by the employer;

“place of business”, in relation to an employer, includes any location where the activities of the employer’s business are carried out (whether on a permanent or temporary basis).

(2) Where a qualifying tip, gratuity or service charge is—

(a) attributable to a place of business, but

(b) paid at a different place of business,

this Part applies to the qualifying tip, gratuity or service charge only in relation to the place of business to which it is attributable.

(3) Where an employer-received tip or a worker-received tip is neither paid at, nor otherwise attributable to, a place of business of the employer, this Part applies as if—

(a) the tip were attributable to a place of business of the employer, and

(b) all workers of the employer were at that place of business (whether or not those workers were also at any other place of business of the employer).

(4) Where subsection (3) applies in relation to two or more employer-received tips or worker-received tips, all such tips are attributable (in accordance with that subsection) to the same place of business of the employer.

(5) For the purposes of this Part an employer and a person are to be treated as associated if—

(a) one is a company of which the other (directly or indirectly) has control, or

(b) both are companies of which a third person (directly or indirectly) has control,

and “associated person” is to be construed accordingly.

27Y

This Part applies in respect of tips, gratuities and service charges paid by customers on or after the date on which section 27D comes into force.

PART 8B — Carer’s leave

Carer’s leave

80J

(1) The Secretary of State must make regulations entitling an employee to be absent from work on leave under this section in order to provide or arrange care for a dependant with a long-term care need.

(2) For the purposes of subsection (1)—

(a) a person is a dependant of an employee if they—

(i) are a spouse, civil partner, child or parent of the employee,

(ii) live in the same household as the employee, otherwise than by reason of being the employee’s boarder, employee, lodger or tenant, or

(iii) reasonably rely on the employee to provide or arrange care, and

(b) a dependant of an employee has a long-term care need if—

(i) they have an illness or injury (whether physical or mental) that requires, or is likely to require, care for more than three months,

(ii) they have a disability for the purposes of the Equality Act 2010, or

(iii) they require care for a reason connected with their old age.

(3) The regulations must include provision for determining—

(a) the extent of an employee’s entitlement to leave under this section;

(b) when leave under this section may be taken.

(4) Provision under subsection (3)(a) must secure that where an employee is entitled to leave under this section the employee is entitled to at least a week’s leave during any period of 12 months.

(5) The regulations may make provision about how leave under this section is to be taken (including by providing for it to be taken non-continuously).

(6) The regulations may provide that particular activities are, or are not, to be treated as providing or arranging care for the purposes of this Part.

80K

(1) Regulations under section 80J must provide—

(a) that an employee who is absent on leave under that section is entitled, for such purposes and to such extent as the regulations may prescribe, to the benefit of the terms and conditions of employment which would have applied but for the absence,

(b) that an employee who is absent on leave under that section is bound, for such purposes and to such extent as the regulations may prescribe, by obligations arising under those terms and conditions (except in so far as they are inconsistent with subsection (1) of that section), and

(c) that an employee who is absent on leave under that section is entitled to return from leave to a job of a kind prescribed by regulations, subject to section 80L.

(2) Regulations under section 80J may provide that where provision made by or under Part 8 provides for a reference to absence on leave under a section of that Part to include a reference to a continuous period of absence attributable—

(a) partly to leave under that section of Part 8, and

(b) partly to leave under another section of that Part,

absence attributable to leave under section 80J is to be ignored in any determination of the continuity or duration of such a period.

(3) In subsection (1)(a), “terms and conditions of employment”—

(a) includes matters connected with an employee’s employment whether or not they arise under the contract of employment, but

(b) does not include terms and conditions about remuneration.

(4) Regulations under section 80J may specify matters which are, or are not, to be treated as remuneration for the purposes of this section.

(5) Regulations under section 80J may make provision, in relation to the right to return mentioned in subsection (1)(c), about—

(a) seniority, pension rights and similar rights;

(b) terms and conditions of employment on return.

Special cases

80L

(1) Regulations under section 80J may make provision about—

(a) redundancy during or after a period of leave under that section;

(b) dismissal (other than by reason of redundancy) during a period of leave under that section.

(2) Provision by virtue of subsection (1) may include provision for the consequences of failure to comply with the regulations (which may include provision for a dismissal to be treated as unfair for the purposes of Part 10).

80M

(1) Regulations under section 80J may—

(a) make provision about notices to be given and other procedures to be followed by employees and employers;

(b) make provision requiring employers or employees to keep records;

(c) make provision for the consequences of failure to give notices, to keep records or to comply with other procedural requirements;

(d) make provision for the consequences of failure to act in accordance with a notice given by virtue of paragraph (a);

(e) make provision about the postponement by an employer of a period of leave under section 80J;

(f) make special provision for cases where an employee has a right which corresponds to a right under section 80J and which arises under the person’s contract of employment or otherwise;

(g) make provision modifying the effect of Chapter 2 of Part 14 (calculation of a week’s pay) in relation to an employee who is or has been absent from work on leave under section 80J;

(h) make provision applying, modifying or excluding an enactment, in such circumstances as may be specified and subject to any conditions which may be specified, in relation to a person entitled to take leave under section 80J;

(i) make different provision for different cases or circumstances;

(j) make consequential provision.

(2) Provision under subsection (1)(a) may, in particular, provide that an employer cannot require an employee to supply evidence in relation to a request for leave under section 80J before granting that leave.

(3) Provision under subsection (1)(i) may, in particular, provide for the meaning of “a week’s leave” in section 80J(4) to be determined by reference to the number of days normally worked, or required to be worked, by an employee in a particular period.

(4) The cases or circumstances mentioned in subsection (1)(i) include an employee providing or arranging care for more than one dependant during any period of 12 months; and regulations may, in particular, make special provision regarding the applicability and extent of the entitlement to leave in such circumstances.

80N

(1) An employee may complain to an employment tribunal that their employer—

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