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

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.

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—

(a) has unreasonably postponed a period of carer’s leave, or

(b) has prevented or attempted to prevent the employee from taking carer’s leave.

(2) The tribunal must not consider the complaint unless it is made—

(a) before the end of the period of three months beginning with the date (or last date) of the matter complained of, or

(b) within such further period as the tribunal considers reasonable in a case where it is satisfied that it was not reasonably practicable for the complaint to be made before the end of that period of three months.

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

(4) The tribunal, if satisfied that an employer has acted as described in subsection (1)(a) or (b)—

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

(b) may award compensation to be paid by the employer to the employee.

(5) The amount of any compensation must be the amount the tribunal considers just and equitable in all the circumstances, including—

(a) the employer’s behaviour, and

(b) any consequential loss sustained by the employee.

National security.

Reinstatement or re-engagement of dismissed employee.

Normal working hours.

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

Introductory.

Reinstatement or re-engagement of dismissed employee.

Introductory.

Associated employers.

Normal working hours.

Orders and regulations.

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

Notes:

Employer’s duties in relation to application under section 80F

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

No normal retirement age: dismissal at or after 65

Interpretation

Health and safety cases.

Trustees of occupational pension schemes.

Protected disclosure.

Pension enrolment

Employee shareholder status

Power to extend employment legislation to offshore employment.

Application to police.

Rights and liabilities accruing after death.

Law governing employment.

Institution or continuance of tribunal proceedings.

Introductory.

Associated employers.

Normal working hours.

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

Study and training

Agency workers: supplementary

Right to paid time off to attend adoption appointments

Right to remuneration for time off under section 57ZJ

Entitlement to shared parental leave: birth

Entitlement to leave under section 75G: further provision

Entitlement to parental leave.

Complaint to employment tribunal.

Entitlement to ... paternity leave: birth

Entitlement to additional paternity leave: birth

Entitlement to ... paternity leave: adoption

Special cases

Chapter 3: supplemental

Parental bereavement leave

CHAPTER 5 — Neonatal care leave

80EF

(1) The Secretary of State must make regulations entitling an employee to be absent from work on leave under this section if the employee satisfies conditions specified in the regulations as to a parental or other personal relationship with a child who is receiving, or has received, neonatal care.

(2) 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.

(3) Provision under subsection (2)(a) must secure that where an employee is entitled to leave under this section in respect of a child the employee is entitled to at least a week’s leave.

(4) Provision under subsection (2)(b) must secure that leave under this section must be taken before the end of a period of at least 68 weeks beginning with the date of the child’s birth.

(5) An employee is entitled to leave under this section only if the neonatal care continues without interruption for a period of at least seven days beginning with the day after the day on which the care starts.

(6) For the purposes of this Chapter, “neonatal care” means care—

(a) of a medical or palliative kind specified in the regulations, and

(b) that starts before the end of a period of 28 days beginning with the day after the date of the child’s birth.

(7) Regulations under subsection (6)(a) may specify a kind of care by reference to the kind of place at which care is provided.

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

(9) In this section “week” means any period of seven days.

80EG

(1) Regulations under section 80EF 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 80EH.

(2) The reference in subsection (1)(c) to absence on leave under section 80EF 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) parental bereavement 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 80EF may specify matters which are, or are not, to be treated as remuneration for the purposes of this section.

(5) Regulations under section 80EF 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.

80EH

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

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

(b) dismissal (other than by reason of redundancy) during or after 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).

80EI

(1) Regulations under section 80EF may—

(a) specify circumstances where neonatal care is to be regarded as continuous despite an interruption;

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

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

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

(f) make special provision for cases where an employee has a right which corresponds to a right under section 80EF 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 80EF;

(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 80EF;

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

(j) make consequential provision.

(2) The cases or circumstances mentioned in subsection (1)(i) include—

(a) more than one child (with whom an employee has a parental or other personal relationship) receiving neonatal care in specified circumstances;

(b) a child receiving neonatal care on two or more separate occasions;

and regulations may, in particular, make special provision regarding the applicability and extent of the entitlement to leave in such circumstances.

Complaints to employment tribunals

Remedies

Leave for family reasons.

Health and safety cases.

Leave for family reasons.

Health and safety cases.

Employee shareholder status

Protected disclosure.

The national minimum wage.

Tax credits

Replacements.

Upper age limit.

References to employment tribunals.

National security.

Application to police.

National security.

Institution or continuance of tribunal proceedings.

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

Introductory.

Reinstatement or re-engagement of dismissed employee.

Associated employers.

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

Notes:

Entitlement to ... paternity leave: adoption

Entitlement to additional paternity leave: adoption

Special cases

Parental bereavement Bereavement leave

Employer’s duties in relation to application under section 80F

Remedies

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

Reason for dismissal: particular matters

Retirement dismissals: fairness

Interpretation

Procedural fairness

Replacements.

Upper age limit.

The orders.

Application to police.

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

References to employment tribunals.

Police officers.

National security.

Police officers.

Institution or continuance of tribunal proceedings.

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

Associated employers.

Normal working hours.

Orders and regulations.

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

Notes:

Chapter 1 — Exclusivity terms and other restrictions

Chapter 2 — Right to guaranteed hours

Guaranteed hours offers

27BA

(1) An employer must make a guaranteed hours offer to a worker in accordance with section 27BB after the end of every period—

(a) that is a reference period in relation to that worker and that employer, and

(b) in relation to which the worker is a qualifying worker of the employer.

(2) Section 27BD makes provision for exceptions to this duty, including in certain cases where the worker ceases to be employed by the employer.

(3) A worker is a qualifying worker of an employer in relation to a reference period if—

(a) during the reference period the worker was employed by the employer under one or more worker’s contracts (whether or not continuously) and either—

(i) the worker’s contract was, or the worker’s contracts were, a zero hours contract or entered into in accordance with a zero hours arrangement, or

(ii) the worker’s contract, or the worker’s contracts (taken together), required the employer, or were entered into in accordance with an arrangement that required the employer, to make work available to the worker during the reference period for a number of hours (“the minimum number of hours”) not exceeding a specified number of hours,

(b) during the reference period the worker worked under the worker’s contract or the worker’s contracts (taken together) for a number of hours (the “reference period hours”),

(d) the reference period hours satisfy such conditions (or, where paragraph (a)(ii) applies, such further conditions) as to number, regularity or otherwise as are specified, and

(e) when the worker worked the reference period hours, it was not as an excluded worker or an agency worker (but see Part 1 of Schedule A1 for provision about guaranteed hours and agency workers).

(4) In relation to a worker and the worker’s employer, each of the following is a “reference period”—

(a) the initial reference period, and

(b) each subsequent reference period.

(5) “The initial reference period”, in relation to a worker and the worker’s employer, means the period—

(a) beginning with—

(i) where the worker is employed by the employer on the day on which subsection (1) comes into force (“the commencement day”), the commencement day, or

(ii) where the worker is not so employed, the first day after the commencement day on which the worker is employed by the employer, and

(b) ending with the specified day.

(6) A “subsequent reference period”, in relation to a worker and the worker’s employer, means a period beginning and ending with the specified days.

(7) See paragraph 6(4) of Schedule A1 for provision about when the initial reference period is not a reference period in relation to a worker who is a former agency worker and that worker’s employer.

(8) For the purposes of this Chapter—

(a) references to a “qualifying worker” are to a worker who is a qualifying worker of an employer in relation to a reference period by virtue of subsection (3), and

(b) the reference period in relation to which the worker is a qualifying worker of the employer is referred to as “the relevant reference period”.

(9) If, during a reference period—

(a) a worker was employed by an employer under one or more worker’s contracts of the type described in subsection (3)(a)(i) and one or more worker’s contracts of the type described in subsection (3)(a)(ii), and

(b) the hours that the worker worked under the worker’s contract, or the worker’s contracts, that are of the type described in subsection (3)(a)(ii) did not exceed the minimum number of hours,

the worker’s contract, or the worker’s contracts, that are of the type described in subsection (3)(a)(ii) are to be disregarded in the application of this Chapter (other than this subsection) in relation to the worker and the reference period (and accordingly that worker’s contract, or those worker’s contracts, are to be treated as not existing).

(10) Subsection (11) applies where—

(a) a worker’s contract or arrangement requires an employer to make work available to a worker for a number of hours, and

(b) some or all of those hours may be made available either on days falling within a reference period or on days falling within another period (all of the days on which the hours may be so made available together forming the “longer period”).

In subsection (11), “the unassigned hours” are the hours that may be made available at any time during the longer period as described in paragraph (b).

(11) Where this subsection applies—

(a) subsection (3)(a)(ii) is to apply as if the contract or arrangement required the employer to make work available to the worker during the reference period for the apportioned number of the unassigned hours (in addition to any other hours that the employer is required to make available to the worker during the reference period);

(b) “the apportioned number” of the unassigned hours is—

$$H×D1D2$where—H is the number of the unassigned hours,D1 is the number of days in the reference period that fall within the longer period, andD2 is the number of days in the longer period.$

(12) Where there is more than one longer period in relation to the same reference period, subsection (11) is to be applied separately in relation to each longer period.

(13) Nothing in this Chapter prevents an employer from making one or more other offers to a qualifying worker, to vary the worker’s terms and conditions of employment or enter into a new worker’s contract, at the same time as making a guaranteed hours offer.

(14) Regulations made under subsection (3)(d), (5) or (6) may, in particular, include provision to take account of time when a worker does not work for a specified reason.

(15) Before making—

(a) the first regulations to be made under subsection (5), the Secretary of State must consult such persons as the Secretary of State considers appropriate about when the initial reference period is to end;

(b) the first regulations to be made under subsection (6), the Secretary of State must consult such persons as the Secretary of State considers appropriate about when a subsequent reference period is to begin and end.

(16) In this section, “excluded worker” means a worker who is of a specified description.

27BB

(1) An offer by an employer to a qualifying worker is a guaranteed hours offer for the purposes of this Chapter if it is an offer—

(a) to vary the worker’s terms and conditions of employment (but see subsection (6)), or

(b) to enter into a new worker’s contract,

and the terms and conditions as varied or (as the case may be) the new worker’s contract will require the employer to provide the qualifying worker with work, and the qualifying worker to do work, for a number of hours that reflects the reference period hours in the relevant reference period.

(2) The Secretary of State may by regulations provide that an offer by an employer to a qualifying worker is a guaranteed hours offer for the purposes of this Chapter only if it also satisfies the condition in subsection (3).

(3) The condition referred to in subsection (2) is that—

(a) the offer sets out—

(i) the days of the week, and the times on those days, when the offered number of hours are to be provided and worked, or

(ii) a working pattern of days, and times of day, by reference to which the offered number of hours are to be provided and worked, and

(b) those days and times reflect, or that pattern reflects, when the qualifying worker worked the reference period hours in the relevant reference period.

(4) Where no regulations are in force under subsection (2) that apply in relation to an offer by an employer to a qualifying worker, the offer is a guaranteed hours offer for the purposes of this Chapter only if it also proposes terms and conditions relating to when the offered number of hours are to be provided and worked (which need not be on particular days of the week, or at particular times on those days, or by reference to a particular working pattern of days or times of day).

(5) The Secretary of State may by regulations make provision about how it is to be determined—

(a) whether an offer reflects the number of hours worked by a qualifying worker during a reference period;

(b) where regulations are in force under subsection (2) that apply in relation to an offer, whether the offer reflects when hours were worked by a qualifying worker during a reference period.

(6) A guaranteed hours offer may take the form of an offer to vary a qualifying worker’s terms and conditions of employment (as opposed to an offer to enter into a new worker’s contract) only if—

(a) the qualifying worker worked for the employer under a worker’s contract at the beginning of the relevant reference period,

(b) the qualifying worker is still working for the employer under that worker’s contract on the day the offer is made, and

(c) the qualifying worker did not work for the employer under any other worker’s contract during the period beginning with the first day of the relevant reference period and ending with the day the offer is made.

(7) A guaranteed hours offer that takes the form of an offer to vary a qualifying worker’s terms and conditions of employment—

(a) must propose the removal of any term that provides for the contract to terminate by virtue of a limiting event unless, if the contract were entered into on the day the offer is made, it would be reasonable for it to be entered into as a limited-term contract;

(b) may not propose any other variation of the worker’s terms and conditions of employment (other than what is required by or under subsections (1) and (2) or subsections (1) and (4)).

(8) A guaranteed hours offer that takes the form of an offer to enter into a new worker’s contract—

(a) must not propose a new worker’s contract that is a limited-term contract unless it is reasonable for it to be entered into as such a contract, and

(b) must (in addition to what is required by or under subsections (1) and (2) or subsections (1) and (4)) propose terms and conditions of employment—

(i) that, taken as a whole, are no less favourable than the terms and conditions of employment relating to matters other than working hours and length of employment that the qualifying worker had when working for the employer during the relevant reference period, or

(ii) where section 27BC applies, that comply with subsection (2) of that section.

(9) For the purposes of this section it is reasonable for a worker’s contract of a qualifying worker to be entered into as a limited-term contract only if—

(a) it is reasonable for the qualifying worker’s employer to consider that the worker is only needed to perform a specific task and the contract provides for termination when the task has been performed,

(b) it is reasonable for the qualifying worker’s employer to consider that the worker is only needed until the occurrence of an event (or the failure of an event to occur) and the contract provides for termination on the occurrence of the event (or the failure of the event to occur), or

(c) it is reasonable for the qualifying worker’s employer to consider that there is only a temporary need of a specified description (not falling within paragraph (a) or (b)) for the qualifying worker to do work under the contract and the contract is to expire at a time when it is reasonable for the employer to consider that the temporary need will come to an end.

(10) Before making the first regulations to be made under subsection (9)(c) the Secretary of State must consult—

(a) such persons representing the interests of seasonal workers as the Secretary of State considers appropriate,

(b) such persons representing the interests of employers of seasonal workers as the Secretary of State considers appropriate, and

(11) A guaranteed hours offer—

(a) must be made by no later than the specified day,

(b) must be made in the specified form and manner, and

(12) The Secretary of State may by regulations make provision about when a guaranteed hours offer is to be treated as having been made.

(13) In this section, “reference period hours”, in relation to a qualifying worker and a relevant reference period, has the same meaning as in section 27BA(3).

27BC

(1) This section applies where—

(a) a guaranteed hours offer made by an employer to a qualifying worker takes the form of an offer to enter into a new worker’s contract, and

(b) during the relevant reference period—

(i) the qualifying worker worked for the employer under more than one worker’s contract and did not have the same terms and conditions of employment relating to matters other than working hours and length of employment under those worker’s contracts, or

(ii) the qualifying worker worked for the employer under only one worker’s contract but there was a variation during the relevant reference period of the qualifying worker’s terms and conditions of employment relating to matters other than working hours and length of employment.

(2) Where this section applies, the guaranteed hours offer may propose terms and conditions of employment (in addition to what is required by or under section 27BB(1) and (2) or section 27BB(1) and (4)) that, taken as a whole, are less favourable than the most favourable terms and conditions of employment relating to matters other than working hours and length of employment that the qualifying worker had when working for the employer during the relevant reference period, but only if—

(a) those proposed terms and conditions, taken as a whole, are no less favourable than the least favourable terms and conditions relating to matters other than working hours and length of employment that the qualifying worker had when working for the employer during the relevant reference period, and

(b) the proposal of those terms by the employer constitutes a proportionate means of achieving a legitimate aim.

(3) If an employer relies on subsection (2) when making a guaranteed hours offer to a qualifying worker, the employer must give to the qualifying worker a notice that—

(a) states that the employer has done so, and

(b) explains how the proposed terms and conditions constitute a proportionate means of achieving a legitimate aim.

(4) A notice under subsection (3) must be given by no later than the same day, and in the same form and manner, as the guaranteed hours offer (see section 27BB(11)).

27BD

(1) The duty imposed by section 27BA(1) on an employer in relation to a qualifying worker does not apply if during the relevant reference period or the offer period there is a relevant termination of—

(a) the worker’s contract under which the qualifying worker has been working for the employer, or

(b) the arrangement in accordance with the terms of which the qualifying worker has been working for the employer.

(2) A guaranteed hours offer made by an employer to a qualifying worker is to be treated as having been withdrawn if during the response period there is a relevant termination of—

(a) the worker’s contract under which the qualifying worker has been working for the employer, or

(b) the arrangement in accordance with the terms of which the qualifying worker has been working for the employer.

(3) Where a qualifying worker works for an employer under more than one worker’s contract, or in accordance with the terms of more than one arrangement, during—

(a) the relevant reference period,

(b) the offer period, or

the references in subsections (1) and (2) to the worker’s contract or (as the case may be) the arrangement are to the worker’s contract under which, or (as the case may be) the arrangement in accordance with the terms of which, the qualifying worker last worked for the employer before the end of the period in question.

(4) There is a relevant termination of a worker’s contract entered into between a qualifying worker and an employer if—

(a) the qualifying worker terminates (with or without notice) the worker’s contract otherwise than in circumstances in which the worker is entitled to terminate it without notice by reason of the employer’s conduct,

(b) the employer terminates (with or without notice) the worker’s contract and—

(i) the employer’s reason for doing so (or, if more than one, the employer’s principal reason for doing so) is a qualifying reason, and

(ii) in the circumstances (including the size and administrative resources of the employer’s undertaking) the employer acts reasonably in treating the reason (or the principal reason) as a sufficient reason for terminating the contract, or

(c) the worker’s contract terminates by virtue of a limiting event and it was reasonable for the contract to have been entered into as a limited-term contract.

(5) There is a relevant termination of an arrangement entered into between a qualifying worker and an employer if—

(a) the qualifying worker or the employer terminates the arrangement and the termination is equivalent to a termination falling within subsection (4)(a) or (b), or

(b) the arrangement was not intended to be permanent and the termination of it is equivalent to a termination falling within subsection (4)(c).

(6) The Secretary of State may by regulations make provision for the duty imposed by section 27BA(1) not to apply in relation to a reference period, or for a guaranteed hours offer that has been made to be treated as having been withdrawn, in other specified circumstances.

(7) In exercising the power under subsection (6) the Secretary of State must, in particular, have regard to—

(a) the benefit to workers of receiving a guaranteed hours offer under this Chapter, and

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