Pension Contributions: HR Legal Guide

Pension contributions are a core part of the employer’s statutory duties under UK employment law. For HR professionals and business owners, understanding the legal rules governing workplace pension contributions is critical to managing payroll, ensuring compliance with The Pensions Regulator (TPR), and protecting the organisation from enforcement action. Pension contributions sit at the intersection of […]
Workplace Pension Duties for Employers

Workplace pensions sit at the centre of the UK’s statutory framework for employee financial security. They are not discretionary benefits or optional reward tools. They are mandatory employer duties set out in legislation and enforced by The Pensions Regulator. As pension obligations interact with payroll, employment rights and compliance systems, HR professionals and business owners […]
Tips & Service Charges: UK Employer Duties

Employers in hospitality, leisure and wider customer-facing sectors face detailed statutory duties when handling tips and service charges. The Employment (Allocation of Tips) Act 2023, commonly known as the Tipping Act 2023, has introduced a regulated framework to ensure that workers receive the full benefit of customer tipping practices. The Act marks a shift from […]
Subsidence Expenses for Employers

Subsidence issues affecting an employee’s home can create significant disruption to their ability to work, especially where homeworking arrangements or hybrid working patterns are in place. Subsidence is a domestic property matter, but its impact can spill into the employment relationship, raising questions about expenses, working arrangements, health and safety responsibilities, tax treatment, and employer […]
Workplace Investigations: HR & Employers’ Guide

Section A: What are Workplace Investigations? When a potential misconduct issue arises in the workplace, the first step in managing the situation is to conduct an investigation to determine the facts of the case. This is essential for the employer to act fairly and reduce the risk of claims of unfair dismissal. A […]
Self-Employed Expenses UK Guide for Employers

Self-employed expenses affect how contractors price their work, structure their invoices and manage tax efficiency. For employers and HR professionals, understanding these rules is not about advising contractors on tax but about managing commercial risk, ensuring compliance with employment status tests and structuring relationships with self-employed individuals correctly. Employers who fail to recognise how expenses […]
Expenses: An Employer Guide!

Employee expenses are a core operational issue for UK employers. Reimbursements, tax treatment and decision-making around claim approvals all sit within an employer’s legal responsibilities. Poorly handled expenses expose businesses to HMRC penalties, payroll errors, minimum wage breaches and employee relations problems. HR teams and business owners therefore need a clear, consistent and defensible approach […]
Commission Pay Laws UK: Employer Guide

Commission pay is widely used across sales-led and performance-driven roles to motivate employees, drive revenue and align behaviour with commercial priorities. In many sectors, commission forms a substantial part of total earnings, which increases both its strategic value and the legal risks associated with unclear or inconsistently applied schemes. Although there is no standalone statute […]
Tax on Commission Pay: Employer Guide UK

Commission remains a central component of remuneration strategies for UK employers, particularly in sales-driven environments or roles where performance incentives determine productivity. Although widely used, commission arrangements create specific tax, payroll and compliance risks that are often underestimated. HMRC expects employers to operate PAYE and National Insurance correctly on all commission, including Class 1 NICs […]
Commission: Employer Legal Guide

Commission remains one of the most widely used incentive mechanisms in UK employment relationships, particularly for sales-driven, business development, financial services, recruitment, and commercial roles. For employers, a well-designed commission structure can increase productivity, align employee behaviour with business objectives, and provide a transparent link between performance and reward. For HR teams, however, commission schemes […]