The law on final payments, including accrued salary and holiday pay, P45 obligations, and dealing with the return of property.
Amanda Steadman is a professional support lawyer, Iain Naylor, Lucy Sorell and Rachael Wake are associates, and Jessica-Alice Curtis is a trainee solicitor at Addleshaw Goddard LLP. They round up the latest rulings.
A worked example setting how to calculate pay in lieu of holiday where an employee, in their first year of employment with the employer, terminates employment.
Two worked examples setting out how to calculate pay in lieu of holiday where an employee terminates their employment.
In The Sash Window Workshop Ltd and another v King  IRLR 348 EAT, the EAT allowed an appeal against a tribunal's ruling that a worker was entitled to pay in respect of untaken holiday that had accrued over more than 10 years up to termination.
In Bollacke v K+K Klaas & Kock BV & Co KG  IRLR 732 ECJ, the ECJ held that the Working Time Directive prevents the entitlement to pay for accrued but untaken leave being lost on the death of the relevant worker. In addition, the right to claim payment in respect of such accrued but untaken leave does not attach to the person of the worker who has died, but can be claimed by the worker's estate.
The European Court of Justice has held that a payment must be made for accrued but untaken annual leave on the death of a worker.
This employer's laissez-faire approach to the carry-over of holiday into subsequent annual leave years resulted in an employment tribunal ordering it to pay an employee £4,272 in holiday pay when she was made redundant.
This employment tribunal held that employers should not circumvent the requirement to pay a departing worker for holiday that he or she has accrued but not taken by providing in the contract of employment that the worker will be entitled only to a nominal sum.
The Employment Appeal Tribunal has held that, in the absence of an agreement to the contrary, the extra 1.6 weeks' annual leave to which UK workers are entitled under the Working Time Regulations 1998 does not carry over to the following leave year when a worker is on long-term sick leave.
HR and legal information and guidance relating to accrued salary and holiday pay on termination.