Editor's message: When an employee leaves, the employer will need to work out what payments are due to the employee in respect of his or her employment up to the termination date.
In addition to salary, the employee may also be entitled to accrued but untaken annual leave, owed a bonus, commission, overtime or work-related expenses.
If an employee has taken more holiday entitlement than he or she has accrued, the employer has the right to deduct the appropriate amount from his or her final pay, provided that this has been agreed by the employee in writing in advance.
Madeleine Graham, managing editor, employment law
We discuss the key legislative developments affecting employers in 2017, including: gender pay gap reporting; the apprenticeship levy; public-sector exit payments and changes to statutory rates.
Significant employment law changes are anticipated for 2017, amid the ongoing uncertainty resulting from the Brexit referendum.
We discuss the key legal developments affecting employers from October 2016 and beyond, including: changes to the national minimum wage rates; reforms to employment tribunals; public-sector exit payments and important case decisions to look out for.
The Government has confirmed it will proceed with additional limits to exit payments across the public sector, following on from plans to cap exit pay and to require repayment if exiting workers rejoin.
Updated to include information on the Government's response to its consultation on reforms to public-sector exit payments.
The Government has cut back proposed changes to taxing termination payments, issuing new draft legislation that is expected to come into force in April 2018.
The Government consults on draft legislation to simplify the tax and national insurance treatment of termination payments.
We provide a mid-year round-up of the key legal developments for employers, including the Trade Union Act, gender pay gap reporting, public-sector exit payments, the apprenticeship levy and the latest position on holiday pay cases.
HR and legal information and guidance relating to payments on termination.