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Employment Law

Employment Law

Providing you with advice on typical problem areas, and analysis on significant developments in employment law.

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Director, KPMG Law

KPMG in the UK


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Despite the government's best efforts (and the Red Tape Challenge) the raft of employment law for businesses to understand and put into practice continues to grow. The constant flurry of case law decisions and legislative changes pose real challenges for businesses in determining what they can and cannot do. In this section, we aim to provide you with advice on typical problem areas, and analysis on significant developments in employment law.

If you want to know more, or would like us to consider any particular topics, please get in touch. 


Equal pay: material factor defence upheld by Court of Appeal

Court of Appeal – an employer’s material factor defence to equal pay claim did not cease to operate.


HMRC publish additional guidance on the Job Retention Bonus

Further details on the JRB have been released – and employers who intend to claim should review payroll records and JRS claims.


COVID-19: What to consider when making a Job Retention Scheme claim

Caroline Laffey discusses the Job Retention Scheme (JRS) and the key areas to be aware of before submitting a claim.


Job Retention Scheme – what should employers do before submitting their first claims?

Employers must strike a difficult balance between ensuring their claims are complete and accessing JRS grants as quickly as possible.


COVID-19: annual leave carry over rules to be relaxed

The rules on carrying over annual leave are to be relaxed to support key industries during COVID-19.


COVID-19 - What do employers need to know?

In this article, we examine employers’ responsibilities and what steps they should take to address the coronavirus outbreak


Employers – Are you ready for the April 2020 employment law changes?

From 6 April 2020 a number of employment law changes will be introduced.


Changes to Section 1 Statements

From 6 April 2020, the requirement to issue and update contracts for workers will change.


Agencies – Have you prepared Key Information Documents ready for April 2020?

From 6 April 2020, the documents you issue to agency workers will change.


Employers – Are you relying on the Swedish Derogation?

We would advise that you start to bring these changes in for new staff gradually before April’s deadline as failure to do so after this date, could result in tribunal claims.


Are you ready for the changes to holiday pay due in April 2020?

From 6 April 2020, the way you calculate holiday pay may change.


Improving information and consultation – April 2020 changes

The government believes that high levels of employee engagement improve organisational performance and productivity, and lead to more fulfilling work.


Employment Law: What to expect in 2020

2020 is shaping up to be a year of change within employment law across England, Wales and Scotland. In this article we highlight the upcoming proposals.


Equal pay: material factor defence upheld

The Employment Appeal Tribunal (EAT) held that a tribunal was wrong to find that an employer’s material factor defence to equal pay claim ceased to operate.


Are your HR systems ready for Brexit?

No more Brexit delays. This is what you need to consider.


A new single enforcement agency for employment rights - KPMG’s consultation response

KPMG has responded to BEIS’s consultation on establishing a new single enforcement agency for enforcing employment rights.


New Good Work Plan (GWP) consultations published

The Department for Business, Energy & Industrial Strategy (BEIS) has published further consultations on the GWP.


1-0 to Middlesbrough FC as it wins NMW case

Deductions for season tickets did not reduce pay for the purposes of National Minimum Wage (NWM) since they amounted to a payment for goods.


Government publishes practical guides on Gender Pay Gap (GPG) reporting

Key takeaways from the guidance published by the Government.


Lessons learnt from GPG reporting: Government reacts to BEIS Committee report

The Government responds to the Business Energy and Industrial Strategy (BEIS) Committee’s Gender Pay Gap (GPG) reporting recommendations.


Ethnicity pay reporting – KPMG’s consultation response

KPMG publishes its response to the Government’s consultation on ethnicity pay reporting.


Are you ready for the new payslip requirements?

Employers must make two changes to payslip requirements from April 2019


Government publishes Good Work Plan: Top 10 things to note

The Government has published proposed changes to employment law.


Ethnicity pay gap: Government may require businesses to report figures

The Government has published a consultation paper on mandatory ethnicity pay gap reporting.  What might this mean for employers?


CEO/employee pay ratio reporting to be introduced

Listed companies with 250 or more employees will be required to publish and justify the difference between CEO and staff pay.


KPMG responds to the Government’s employment status consultation

KPMG has submitted its views on the Government consultation on employment status, which was launched in response to the Taylor Review.


Pimlico Plumbers: Supreme Court finds that plumber was a ‘worker’

The Court of Appeal’s finding that a plumber was a ‘worker’, despite his contract describing him as an ‘independent contractor’, was upheld.


Government response to the Taylor Review of modern working practices

In response to the Taylor Review’s recommendations, the Government has announced that it intends to introduce new measures to help enforce vulnerable workers’ rights, such as holiday and sick pay.


HMRC publish additional guidance on the Job Retention Bonus

Further details on the JRB have been released – and employers who intend to claim should review payroll records and JRS claims.


COVID-19: A perspective on the Job Retention Scheme (JRS) penalty and enforcement regime

Caroline Laffey discusses the new legislation and liabilities surrounding the JRS scheme.


Furloughed employees to get redundancy pay at their ‘normal rate’

Furloughed employees should not be ‘short-changed’ on statutory notice and redundancy pay, but the calculation is, once again, complex.


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