Browse frequently asked questions and answers on key HR issues. Navigate by topic or key word search. View latest additions or suggest a question to the XpertHR editorial team.


What payment details should be included in a contract of employment?

Should any benefits available to an employee be listed in the contract of employment?


Is it ever permissible for an employer to withhold bonus payments?

There are two types of bonus scheme, discretionary and contractual. Provided that the terms of a discretionary scheme are clearly set out, an employer will be entitled to exercise discretion to withhold payment of a bonus as long as it is not acting irrationally or perversely in so doing. By contrast, if a bonus agreed under a contractual basis is not paid, despite the criteria for payment being met, an employee can apply to an employment tribunal for unlawful deductions of wages. The criteria applied to either sort of bonus scheme should not be discriminatory, and it is particularly important to avoid criteria that might discriminate against women who have been absent on maternity leave.

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How should an employer go about setting up an employee share scheme?

When may an employer withdraw the use of a company car?

Are employee benefits taxable or non-taxable?

Is the company Christmas party a taxable benefit?

If an employer provides an employee's accommodation is it permissible to require the employee to leave the accommodation at the termination of employment?

What are an employer's duties regarding employee expenses?

Can an employer require employees to pay for their uniforms?

If an employee abroad on a work-related trip is unable to return to the UK due to travel disruption, is the employer responsible for paying for his or her accommodation and food?

If an employee abroad on a work-related trip is affected by travel disruption, is the employer responsible for the cost of alternative travel arrangements for the employee to return home?

Are long-service awards incompatible with the Equality Act 2010?

Is it still permissible to award greater holiday entitlement to employees who have, for example, 10 years' service?

Where it is a company's policy to give a small gift to employees who have completed periods of service of multiples of 10 years could this be discriminatory under the Equality Act 2010?

Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?

When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?

Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?

How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?

Is it permissible for a salary sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?

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