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Pay and benefits: key differences in Scotland and Northern Ireland

Updating authors: Ian Holloway and Nicky Stibbs, consultant editor (Scotland): Gillian MacLellan, consultant editor (Northern Ireland): Gareth Walls

Future developments

Scotland: There are no future developments specific to Scotland.

Northern Ireland: The modifications to the rules on statutory sick pay where the absence is related to coronavirus, which still apply in Northern Ireland, are expected to end on 24 September 2022.

In the rest of the UK, the Employment (Allocation of Tips) Bill will, if and when enacted, provide for how employers must deal with tips, gratuities and service charges. No corresponding legislation has been introduced in Northern Ireland.