Rules for Suspending an Employee (UK 2026)

suspending an employee

SECTION GUIDE

Suspension from work is one of the most sensitive decisions an employer can take. Used incorrectly, it can damage trust, trigger tribunal claims and undermine the fairness of a disciplinary process. Used correctly, it can protect employees, safeguard investigations and reduce legal exposure.

The rules for suspending an employee in the UK are not set out in a single statute. Instead, they arise from a combination of the Employment Rights Act 1996, contractual principles, the implied duty of mutual trust and confidence, discrimination law under the Equality Act 2010 and the ACAS Code of Practice on Disciplinary and Grievance Procedures. Employers must therefore approach suspension as a measured, proportionate and legally defensible step — not as an automatic reaction to allegations. For wider context, see our guidance on UK employment law.

What this article is about: This guide explains the rules for suspending an employee under UK employment law. It sets out when suspension is lawful, the process employers should follow, employee rights during suspension, how long a suspension can last and the legal risks of getting it wrong. The focus throughout is on compliance, risk management and practical employer decision-making.

 

Section A: What Are the Rules for Suspending an Employee?

Suspension is not a disciplinary sanction. It is a precautionary step taken while allegations are investigated or where risks need to be managed. However, even though suspension is often described as “neutral”, tribunals recognise that it can have serious reputational and psychological impact on an employee. For that reason, employers must satisfy legal and procedural safeguards before suspending someone.

A well-run suspension decision sits within a lawful disciplinary procedure and is typically used to protect the integrity of workplace investigations. Employers should also remember that suspension decisions can be scrutinised through the lens of overall procedural fairness, particularly if the matter later escalates into dismissal or an employment tribunal claim.

 

1. Is There a Legal Right to Suspend an Employee?

There is no automatic statutory right to suspend an employee in every situation. The right to suspend usually arises in one of two ways:

– An express contractual term allowing suspension.
– An implied right where suspension is necessary and reasonable in the circumstances.

Even where a contract contains a suspension clause, the employer must exercise that right reasonably. A contractual power does not give an employer freedom to suspend arbitrarily. An unreasonable suspension may breach the implied term of mutual trust and confidence, potentially entitling the employee to resign and claim constructive dismissal.

Where the contract is silent, suspension may still be lawful if there is “reasonable and proper cause”. The legal focus is not simply whether the employer had a clause, but whether the decision and the manner of suspension were reasonable in the circumstances. Courts have made clear that suspension can itself be capable of breaching trust and confidence if imposed without proper cause or handled in a heavy-handed way.

Employers must tread carefully, particularly where the employee’s role may give rise to a limited, fact-specific implied right to work — for example:

– Employees paid significant commission
– Employees whose professional reputation or public profile depends on active practice
– Employees in public-facing or regulated roles where skills and standing must be maintained

In such cases, suspension without proper justification may amount to breach of contract.

 

2. When Is Suspension Lawful?

Suspension is most likely to be lawful where there are serious allegations and a clear operational need to remove the employee temporarily from the workplace. Common lawful scenarios include:

– Allegations of gross misconduct
– Risk of interference with witnesses or evidence
– Risk to customers, clients or vulnerable individuals
– Risk to other employees
– Safeguarding concerns
– Serious breakdown in working relationships that could compromise an investigation

The key test is reasonableness and proportionality. Employers must be able to demonstrate that suspension was necessary to protect legitimate interests and that alternatives were properly considered. In practice, this means linking the decision to specific risks, such as evidence integrity, safety or safeguarding, rather than using suspension as an administrative default.

Where there is uncertainty about facts at the outset, suspension can still be lawful, particularly for serious allegations. The point is not that an employer must complete a full investigation before suspending, but that it should not be a knee-jerk reaction. There should be a sensible rationale based on the information available at the time.

 

3. When Is Suspension Unlawful or High Risk?

Suspension becomes legally risky where:

– It is imposed automatically without considering alternatives
– There is little or no reasonable factual basis for the decision at the point it is taken
– It appears punitive rather than precautionary
– It is discriminatory, for example applied inconsistently based on a protected characteristic under the Equality Act 2010
– It is linked to protected disclosures, creating exposure under whistleblowing detriment rules (see whistleblowing guidance)
– It is imposed without pay and without clear contractual authority, increasing the risk of unlawful deduction from wages claims

An unjustified suspension may contribute to, or form part of, claims including:

– Breach of contract
Constructive dismissal
– Discrimination, including direct discrimination, indirect discrimination, victimisation and pregnancy and maternity discrimination
– Whistleblowing detriment
Unlawful deduction from wages

Employers should therefore view suspension as a serious intervention requiring documented reasoning and legal awareness, rather than a routine step in every disciplinary investigation.

Section Summary

The core rules for suspending an employee are grounded in contract, reasonableness and proportionality. Employers must have a legitimate basis, consider alternatives and ensure suspension is not used as a default or punitive measure. Even where a contractual right exists, it must be exercised carefully to avoid breaching trust and confidence and creating wider exposure in an unfair dismissal scenario.
 

Section B: Process Rules for Suspending an Employee

Once an employer has identified a potential need to suspend, the focus shifts to process. A suspension decision is rarely judged solely on its outcome. Tribunals examine how and why the decision was taken, whether alternatives were explored and whether the employer acted reasonably in the circumstances.

A defensible suspension is one that is informed, documented and proportionate, and sits within a fair disciplinary procedure and robust workplace investigations practice.

 

1. Carrying Out Preliminary Fact-Finding

Employers should avoid suspending an employee automatically at the point an allegation is raised. While it is not necessary to complete a full investigation before suspension, there should be a reasonable factual basis for the decision and a clear understanding of the risk being managed.

This usually involves:

  • Clarifying the nature of the allegation
  • Identifying the potential risks if the employee remains at work
  • Assessing the seriousness of the matter
  • Considering whether there is any immediate safeguarding or safety concern

Suspending without any preliminary assessment may be viewed as unreasonable, particularly where allegations later prove unfounded. The employer should be able to demonstrate that suspension was considered and justified, not reactive.

In urgent situations, for example where there is an immediate risk to safety, safeguarding, evidence integrity or serious business harm, suspension may need to be imposed quickly. Even then, employers should record the reasons and review the decision promptly.

 

2. Considering Alternatives to Suspension

One of the central rules for suspending an employee is that it should not be the default response. Employers should be able to show that temporary alternatives were considered and, where rejected, why they were not suitable in the circumstances.

Alternatives may include:

  • Temporary redeployment to another department or function
  • Changing reporting lines or supervisory arrangements
  • Adjusting duties, responsibilities or client contact
  • Restricting access to systems, data or sensitive premises
  • Working from home or another location
  • Adjusting working hours, shifts or working patterns
  • Increased supervision or additional sign-off controls

The appropriateness of alternatives depends on the employee’s role, the nature of the allegation and operational constraints. In some cases, particularly where there is a credible risk of interference with evidence or witnesses, or where allegations involve potential gross misconduct, suspension may still be the most appropriate course of action. The key compliance point is that the employer can evidence why suspension was necessary and proportionate.

 

3. Communicating the Suspension

How suspension is communicated is legally significant. Poor communication can increase the risk of allegations that the employer has pre-judged the outcome or breached the implied term of trust and confidence.

The employee should be told, clearly and calmly:

  • That they are being suspended and the suspension is a precautionary measure
  • That suspension is not a disciplinary sanction and does not imply guilt
  • The reason for suspension in sufficient detail for them to understand the nature of the concerns
  • The practical terms of suspension, including pay and benefits arrangements
  • The expected duration, if known, and when suspension will be reviewed
  • Who their point of contact will be during suspension
  • Any restrictions, for example confidentiality or limited contact with colleagues or clients

It is best practice to inform the employee in person where possible, or by video or telephone if not. It is also best practice to confirm suspension in writing, setting out the terms and the review approach. Employers should also manage internal communications carefully and keep disclosures to a need-to-know basis, to protect confidentiality and minimise reputational harm.

 

4. Documentation and Record-Keeping

Accurate records are critical to defending later complaints and tribunal claims. Employers should document:

  • The allegation or issue under investigation
  • The information available at the time the decision was taken
  • The specific risks identified and why suspension was considered necessary
  • Alternatives considered and reasons for rejecting them
  • The suspension terms communicated to the employee
  • Dates of suspension reviews and any changes to the approach

Employers should also ensure their approach aligns with relevant policies, including disciplinary and suspension provisions. The ACAS Code of Practice on Disciplinary and Grievance Procedures applies to disciplinary and grievance processes, and while it does not prescribe detailed suspension rules, it can influence overall tribunal views on procedural fairness. Where an unfair dismissal claim succeeds, a failure to follow the ACAS Code may lead to an uplift in compensation of up to 25%.

Section Summary

A lawful suspension decision is rarely about speed. It is about defensibility. Employers should make a reasoned decision based on a sensible factual basis, consider alternatives, communicate clearly and document every step. These safeguards significantly reduce the risk of later challenge, whether through a grievance, an employment tribunal claim or related disputes such as unfair dismissal.

Section C: Employee Rights During Suspension

Suspension does not pause the employment relationship. The employee remains employed under their contract, and most contractual and statutory rights continue to apply. Employers who overlook this often create avoidable legal exposure, particularly in relation to pay, benefits and procedural fairness.

Understanding employee rights during suspension is central to complying with the rules for suspending an employee and reducing the risk of later claims.

 

1. Pay During Suspension

As a general rule, precautionary suspension pending investigation should be on full pay.

Unless there is a clear and lawful contractual provision permitting suspension without pay, withholding pay is likely to amount to:

Even where a contract contains a clause permitting unpaid suspension, tribunals will scrutinise whether the clause was exercised reasonably and proportionately. In practice, suspension without pay in a disciplinary context is rare and legally high risk.

Full pay during suspension normally includes basic salary and contractual benefits. Where pay includes variable elements, such as commission, bonuses or shift premiums, additional care is required. In some roles, suspension may materially affect earnings and raise arguments about breach of an implied right to work. Employers should review contractual wording carefully and take advice where necessary.

 

2. Bonuses, Commission and Benefits

Suspended employees generally remain entitled to contractual benefits, including:

  • Pension contributions
  • Private medical insurance
  • Company car entitlement, unless removal is objectively justified for business protection reasons
  • Other contractual allowances

Commission and bonus arrangements require careful analysis. Where entitlement depends on active performance or meeting targets, suspension may affect accrual. However, employers must ensure that decisions are consistent with contractual terms and do not amount to an unlawful deduction or breach of contract.

Clear written confirmation of how pay and benefits will operate during suspension reduces the risk of dispute and potential escalation to an employment tribunal.

 

3. Annual Leave and Sick Leave During Suspension

Employees continue to accrue statutory annual leave during suspension.

They may request annual leave in the usual way, and the employer retains discretion to approve or refuse it, provided statutory notice rules are observed. Employers should consider the impact of refusing pre-booked leave on employee relations and the wider employment relationship.

If an employee becomes sick while suspended, entitlement to sick pay will depend on the contract. Where the contract guarantees full pay during suspension, that may continue to apply even if the employee is unwell. Paying only statutory sick pay in those circumstances could give rise to a claim for unlawful deduction from wages.

The interaction between sickness absence and suspension should ideally be addressed clearly in contractual documents or policy guidance.

 

4. Right to Challenge or Appeal a Suspension

There is no automatic statutory right to appeal a suspension decision.

However, an employee may:

  • Raise concerns informally with management or HR
  • Submit a complaint under the employer’s grievance procedure
  • Challenge the reasonableness of the suspension as part of a wider claim, for example unfair dismissal or constructive dismissal

Many employers choose to provide a review mechanism for suspension decisions as good practice. Allowing review by someone not involved in the original decision can reduce allegations that the decision was arbitrary, biased or pre-determined.

If the suspension ultimately leads to disciplinary action, the employee’s right of appeal arises at the disciplinary outcome stage, in accordance with the ACAS Code and the employer’s disciplinary policy.

 

5. Confidentiality and Contact Restrictions

Employers frequently impose conditions during suspension, such as:

  • Not attending the workplace
  • Not contacting certain colleagues or clients
  • Maintaining confidentiality about the investigation

Such restrictions must be reasonable and proportionate to the risks identified. A blanket prohibition on all contact may be excessive unless clearly justified by safeguarding, evidence or business protection concerns.

Employees retain the right to seek legal advice, consult a trade union representative and raise concerns under internal procedures. Employers should ensure that suspension conditions do not unlawfully restrict those rights.

Section Summary

Suspension does not remove an employee’s contractual and statutory protections. Pay, benefits and procedural safeguards largely continue. Employers must ensure that suspension is implemented in a way that respects employee rights and avoids exposure to claims such as unlawful deduction from wages, discrimination or constructive dismissal.

Section D: How Long Can You Suspend an Employee?

One of the most common questions employers ask is how long a suspension can lawfully last. There is no statutory maximum time limit. However, duration is governed by the overarching principle of reasonableness. A suspension that is lawful at the outset can become unlawful if it continues for longer than necessary or is not kept under proper review.

Managing the length of suspension carefully is therefore central to complying with the rules for suspending an employee and minimising exposure to claims such as constructive dismissal or unfair dismissal.

 

1. No Fixed Legal Time Limit — But Reasonableness Applies

UK employment law does not prescribe a maximum suspension period. Instead, tribunals assess whether the employer acted reasonably in the circumstances.

Factors that may justify a longer suspension include:

  • The seriousness and complexity of the allegations
  • The number of witnesses to be interviewed
  • The volume of documentary or digital evidence to review
  • Involvement of external regulators
  • Parallel criminal investigations
  • Safeguarding considerations

However, suspension must not drift. A prolonged suspension caused by employer inaction, delay or poor case management may itself amount to a breach of the implied term of mutual trust and confidence.

The existence of a police or regulatory investigation does not automatically justify indefinite suspension. Employers remain responsible for reviewing whether continued suspension is necessary and proportionate in light of evolving circumstances.

 

2. Keeping Suspension Under Regular Review

A suspension decision should not be treated as static. It should be reviewed at appropriate intervals to determine whether the original justification remains valid.

Review points may include:

  • Completion of key witness interviews
  • Securing and preserving relevant evidence
  • Changes in operational or safeguarding risk
  • Progress or developments in any external proceedings

Each review should be documented, including the reasons for maintaining, modifying or ending the suspension.

Failure to review suspension can be criticised in tribunal proceedings, particularly where the employee can demonstrate that the employer simply allowed the suspension to continue without reassessment. This may contribute to claims brought before an employment tribunal.

 

3. Ending the Suspension

Suspension should end as soon as it is no longer required.

There are typically three possible outcomes:

  • No case to answer — the employee returns to work without disciplinary action
  • Progression to formal disciplinary hearing — suspension may continue if justified
  • Alternative resolution — for example mediation, management guidance or agreed adjustments

Where no misconduct is established, employers should ensure records accurately reflect that outcome. Records should not be deleted, but they should clearly show that allegations were not upheld. Employers should also comply with UK GDPR principles regarding accuracy and appropriate data retention.

Sensitive handling of the employee’s return is essential. Employers should consider:

  • What will be communicated to colleagues
  • Whether mediation is required to repair working relationships
  • Whether any wellbeing support is appropriate
  • Whether temporary measures should remain in place

Poor reintegration can increase the risk of future grievances or claims, including those brought under a grievance procedure or as part of wider dismissal litigation.

Section Summary

There is no fixed legal limit on suspension length, but it must be as short as reasonably possible and kept under active review. Employers who allow suspension to continue without justification increase their exposure to claims for breach of contract, constructive dismissal and unfair dismissal. Active management and documented review are essential to compliance.

Section E: Special Types of Suspension

Not all suspensions arise from disciplinary allegations. In certain situations, suspension is governed by specific statutory duties or regulatory frameworks. Employers must recognise when a different legal regime applies, as the risks and obligations may extend beyond ordinary procedural fairness.

Failing to apply the correct framework can expose the organisation to claims for discrimination, unlawful deduction from wages or breach of statutory duty.

 

1. Medical Suspension Under the Employment Rights Act 1996

Where an employee cannot safely perform their role due to a workplace health and safety risk, the employer may be required to suspend them on medical grounds.

Under sections 64–68 of the Employment Rights Act 1996, an eligible employee who is suspended on health and safety grounds may be entitled to statutory guarantee pay for up to 26 weeks. This applies where:

  • The employee has at least one month’s continuous service
  • The suspension is necessary to comply with health and safety obligations
  • No suitable alternative work is available

Statutory guarantee pay is subject to daily statutory limits and eligibility conditions. It is not automatically equivalent to full salary unless contractual provisions provide otherwise.

Medical suspension is distinct from sickness absence. It arises where the work itself presents a risk, not simply because the employee is unfit for work. Before suspending on medical grounds, employers should:

  • Undertake an appropriate risk assessment
  • Obtain relevant medical evidence where necessary
  • Consider suitable alternative work

Failure to comply with this statutory framework may result in claims for unpaid wages or breach of health and safety duties.

 

2. Suspension During Pregnancy

Employers have enhanced obligations where an employee is pregnant.

Once notified in writing of pregnancy, the employer must carry out a risk assessment under Regulation 16 of the Management of Health and Safety at Work Regulations 1999. If a risk is identified and cannot be removed or controlled, the employer must:

  • Alter working conditions or hours
  • Offer suitable alternative work
  • If neither is possible, suspend the employee on full pay

Pregnancy-related suspension must be on full pay for as long as necessary to protect the employee and her unborn child.

Failure to comply may give rise to:

  • Automatic unfair dismissal claims
  • Pregnancy and maternity discrimination under the Equality Act 2010
  • Unlawful deduction from wages

Employers should treat pregnancy-related suspension with particular care given the enhanced statutory protections.

 

3. Suspension in Regulated or Criminal Contexts

In certain sectors, suspension may arise due to external regulatory or criminal investigations.

Examples include:

  • Safeguarding allegations in education or care settings
  • Professional regulatory investigations
  • Police involvement in alleged criminal conduct
  • Financial services regulatory scrutiny

External involvement does not automatically justify suspension. Employers must still assess whether suspension is necessary and proportionate in the specific circumstances.

In regulated sectors, employers may need to consider:

  • Reporting obligations to regulators
  • Safeguarding duties
  • Licensing or compliance requirements
  • Reputational and operational risk

Where criminal proceedings are ongoing, employers should not simply defer indefinitely to external timelines. They must keep suspension under review and consider whether internal processes can proceed fairly in parallel.

Section Summary

Medical, pregnancy and regulatory suspensions are governed by distinct statutory or compliance frameworks. Employers must apply the correct legal regime and ensure pay, risk assessment and equality obligations are handled properly. Failure to do so can result in significant legal exposure beyond ordinary disciplinary risk.

Section F: Legal Risks of Getting Suspension Wrong

Suspension is often intended to protect the organisation. However, where handled incorrectly, it can create greater legal exposure than the original allegation. Employers should understand the range of claims that may arise from an unreasonable or poorly managed suspension decision.

 

1. Constructive Dismissal

If an employer suspends an employee without reasonable and proper cause, or conducts the suspension in a way that breaches the implied term of mutual trust and confidence, the employee may resign and claim constructive dismissal.

Risk increases where:

  • Suspension is imposed without proper consideration
  • It is communicated in a humiliating or accusatory manner
  • It continues for an excessive period without review
  • The employee’s reputation is unnecessarily damaged

Even where a contractual right exists, misuse of that right may amount to a repudiatory breach of contract.

 

2. Unfair Dismissal

Suspension itself is not automatically unfair. However, it may form part of the factual matrix in a later unfair dismissal claim.

Tribunals will consider:

  • Whether suspension influenced the fairness of the investigation
  • Whether it suggested pre-judgment
  • Whether the employer followed the ACAS Code
  • Whether the overall disciplinary process was reasonable

Where unfair dismissal is established, failure to follow the ACAS Code may result in a compensation uplift of up to 25%.

 

3. Discrimination and Victimisation

Suspension decisions must comply with the Equality Act 2010. Claims may arise where:

  • Suspension amounts to direct discrimination
  • It has a disproportionate impact giving rise to indirect discrimination
  • It constitutes victimisation following protected acts
  • It relates to pregnancy or maternity

Discrimination claims can carry uncapped compensation, making consistency and objective justification essential.

 

4. Whistleblowing Detriment

Under section 47B of the Employment Rights Act 1996, employees are protected from being subjected to detriment for making a protected disclosure.

If an employee who has raised concerns is suspended, they may argue that the suspension constitutes a detriment linked to whistleblowing. Employers must be able to demonstrate that the decision was based on legitimate, documented grounds unrelated to the disclosure.

Compensation for whistleblowing detriment is uncapped.

 

5. Unlawful Deduction from Wages and Breach of Contract

Suspending without pay, or reducing pay during suspension without lawful authority, may lead to claims for unlawful deduction from wages under Part II of the Employment Rights Act 1996.

Where suspension amounts to a repudiatory breach, the employer may also lose the ability to enforce post-termination restrictions, such as non-compete clauses, with significant commercial consequences.

Section Summary

The legal risks of mishandling suspension include constructive dismissal, unfair dismissal, discrimination, whistleblowing detriment and wage claims. Employers who treat suspension as routine rather than as a legally sensitive intervention materially increase their exposure.

FAQs: Rules for Suspending an Employee

 

What are the rules for suspending an employee?

Suspension must be reasonable, proportionate and supported by a legitimate business reason. Employers should consider alternatives, document their reasoning and normally suspend on full pay.

 

Can you suspend an employee without pay?

In most disciplinary investigations, suspension should be on full pay. Suspending without pay is legally high risk unless clearly permitted by contract and exercised reasonably.

 

Do you need a contractual clause to suspend?

An express clause strengthens the employer’s position, but suspension may still be lawful where there is reasonable and proper cause. Even with a clause, the decision must be reasonable.

 

How long can an employee be suspended?

There is no statutory maximum period. Suspension must be as short as reasonably possible and kept under regular review.

 

Is suspension a disciplinary sanction?

No. Suspension is a precautionary measure and should not imply guilt or be presented as punishment.

 

Can an employee challenge a suspension?

There is no automatic statutory right of appeal, but employees may raise concerns through internal procedures such as a grievance procedure or challenge the decision as part of wider tribunal proceedings.

 

Conclusion

The rules for suspending an employee are grounded in reasonableness, proportionality and contractual compliance. Suspension is not a routine administrative step. It is a serious intervention that carries legal and reputational consequences.

Employers should ensure that:

  • There is a legitimate and documented reason for suspension
  • Alternatives have been considered
  • Suspension is communicated clearly and sensitively
  • Pay and benefits are handled lawfully
  • The decision is reviewed regularly
  • The wider disciplinary process complies with the ACAS Code

Handled properly, suspension can protect the integrity of an investigation and reduce organisational risk. Handled poorly, it can create substantial liability and lead to proceedings before an employment tribunal.

 

Glossary

 

TermDefinition
SuspensionTemporary removal from work while employment continues.
Precautionary SuspensionSuspension pending investigation, not a disciplinary sanction.
Mutual Trust and ConfidenceImplied contractual duty not to act in a way likely to destroy or seriously damage the employment relationship.
Constructive DismissalResignation by an employee in response to a serious breach of contract by the employer.
Unlawful Deduction from WagesFailure to pay wages in breach of statutory or contractual entitlement.
ACAS Code of PracticeStatutory guidance on handling disciplinary and grievance procedures fairly.
Medical SuspensionSuspension on health and safety grounds under the Employment Rights Act 1996.

 

Useful Links

 

ResourceLink
ACAS Code of PracticeACAS Code of Practice on Disciplinary and Grievance Procedures
ACAS Suspension GuidanceACAS Guidance on Suspension
Employment Rights Act 1996Employment Rights Act 1996
Equality Act 2010Equality Act 2010

 

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About our Expert

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Anne Morris

Founder and Managing Director Anne Morris is a fully qualified solicitor and trusted adviser to large corporates through to SMEs, providing strategic immigration and global mobility advice to support employers with UK operations to meet their workforce needs through corporate immigration.She is recognised by Legal 500 and Chambers as a legal expert and delivers Board-level advice on business migration and compliance risk management as well as overseeing the firm’s development of new client propositions and delivery of cost and time efficient processing of applications.Anne is an active public speaker, immigration commentator, and immigration policy contributor and regularly hosts training sessions for employers and HR professionals.
Picture of Anne Morris

Anne Morris

Founder and Managing Director Anne Morris is a fully qualified solicitor and trusted adviser to large corporates through to SMEs, providing strategic immigration and global mobility advice to support employers with UK operations to meet their workforce needs through corporate immigration.She is recognised by Legal 500 and Chambers as a legal expert and delivers Board-level advice on business migration and compliance risk management as well as overseeing the firm’s development of new client propositions and delivery of cost and time efficient processing of applications.Anne is an active public speaker, immigration commentator, and immigration policy contributor and regularly hosts training sessions for employers and HR professionals.

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The matters contained in this article are intended to be for general information purposes only. This article does not constitute legal advice, nor is it a complete or authoritative statement of the law, and should not be treated as such. Whilst every effort is made to ensure that the information is correct at the time of writing, no warranty, express or implied, is given as to its accuracy and no liability is accepted for any error or omission. Before acting on any of the information contained herein, expert legal advice should be sought.