Using contractors and subcontractors: insurance and contracts
In this guide:
- Using contractors and subcontractors
- The difference between contractors and subcontractors
- Advantages and disadvantages of using a contractor or subcontractor
- Employment status of contractors and subcontractors: Tax and workplace rights
- Health and safety requirements when using contractors and subcontractors
- Using contractors and subcontractors: insurance and contracts
- Get the most from contractors and subcontractors
- Protect your business from rogue contractors
The difference between contractors and subcontractors
Understand the differences between contractors, and subcontractors and what this means for your business.
There is an important distinction between using contractors and subcontractors.
What are contractors?
Contractors provide agreed services to a client for a set fee and usually for a set duration under a contract for services. This is in contrast to a contract of service, eg the employment contract, which is between an employee and employer.
Examples of using contractors
Many businesses typically use contractors for:
- building work
- catering
- cleaning
- gardening
- marketing services
- IT maintenance and support
- security services
- recruitment
Contractors can charge the client fees by the hour, day, or on a lump-sum basis. Their contracts often specify milestones for part payment, eg on completion of specific goals.
See contractors and the Construction Industry Scheme.
What are subcontractors?
Subcontractors undertake a contract from the contractor. Subcontractors undertake work that a contractor cannot do but for which the contractor is responsible.
Subcontractors can be anything from an individual self-employed person - eg a plumber carrying out work for a building contractor - to a large national organisation. A subcontractor has a contract with the contractor for the services provided - an employee of the contractor cannot also be a subcontractor.
Subcontractor example
For example, a building contractor may hire a subcontractor to complete the electrical wiring part of the contractor's building job. The contractor is responsible to the client for the building job including the part performed by the subcontractor.
Subcontractors might work on task-based contracts with no fixed date, long-term arrangements which can be discontinued at any time, or fixed-term contracts.
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Advantages and disadvantages of using a contractor or subcontractor
Some of the advantages and disadvantages of using contractors and subcontractors.
Your business may need additional resources to carry out specific or specialist tasks. You may want to use the services of a contractor or subcontractor for this, although it is important to weigh up the advantages against the disadvantages of contracting and subcontracting.
Advantages of contracting and subcontracting
Flexibility
You can hire a contractor and/or subcontractor when you need more flexibility with a specific job or task.
Short-term specialist expertise
You can use a contractor/ subcontractor for one-off jobs and jobs requiring specialist expertise or fast turnaround.
Focus on core business
Using contractors and/or subcontractors enables your own staff to concentrate on the core business.
Short notice to start a project
Some contractors and/or subcontractors can start the work or project at short notice, even when large numbers of workers are required.
Set out the contract type and duration
You can often specify the type and duration of the contract you need for the contracted job.
Temporary cover
Contracting and subcontracting allow you to obtain temporary cover for a permanent post or a work project.
Get the most from contractors and subcontractors.
Disadvantages of contracting and subcontracting
Higher costs
Contractors/subcontractors may cost your business more than the equivalent daily rate for employing someone.
Loss of skills
By relying on contractors and/or subcontractors, your business does not acquire or develop skills in-house.
Staff resentment
Your own staff may resent contractors being paid more money for doing similar work to them.
Poor quality work
If you use a contractor that then uses a subcontractor, you have no direct control over the quality of subcontractors' work.
No regard for business culture
Contractors and/or subcontractors may not appreciate your business culture and may lack the motivation and commitment of your own staff.
Tax implications
Workers can be employees or subcontractors of the contractor - you need to understand relevant tax implications and other rights. See employment status of contractors and subcontractors: Tax and workplace rights.
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Employment status of contractors and subcontractors: Tax and workplace rights
Why determining the employment status of contractors and subcontractors matters.
The employment status of those who do work for you has implications for tax and workplace rights:
- an employee has a contract of service, eg a contract of employment, with you as an employer
- a contractor has a contract for services with your business, while a subcontractor has a contract for services with your business if you are the main contractor
As such, neither contractors nor subcontractors will normally be considered as your employees. Instead, they might be self-employed, agency workers, or employees of another business.
Establishing employment status for contractors and subcontractors
However, even though a worker may be described as a contractor or subcontractor, it is still possible that - under the law - they may actually be considered your employee.
If so, they would therefore have the full range of employment rights, eg the right to claim unfair dismissal and the right to maternity, paternity, and adoption leave and pay.
If you are unsure, you must take steps to clarify their employment status.
You can also contact the Labour Relations Agency (LRA) for further advice on Tel 03300 555 300 or the Equality Commission for Northern Ireland on Tel 028 90 500 600.
Tax for contractors and subcontractors
If you use contractors and/or subcontractors, you will not generally make tax and National Insurance (NI) deductions or employer NI contributions. However, some exceptions may apply. See off-payroll working (IR35).
Special rules apply if you are a contractor using subcontractors in the construction industry - see Construction Industry Scheme.
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Health and safety requirements when using contractors and subcontractors
Your responsibility for the health and safety of any contractors or subcontractors on your business premises.
In any relationship between a business - known as the client - and a contractor, both parties will have duties under health and safety law. Similarly, if the contractor uses subcontractors to carry out some or all of the work, all parties will have some health and safety responsibilities.
Health and safety responsibilities
To ensure contractors' or subcontractors' health and safety you must:
- identify the requirements of the job and assess the risks involved - see health and safety risk assessment
- decide what information and training is required
- as the client, select an appropriate contractor and ascertain their health and safety policies and procedures
- as the contractor, find out about subcontractors' competence
- review the way work is carried out and the risk assessment
Health & Safety Executive guidance on working with contractors.
Ensure that there is cooperation and coordination at all times between you/your staff and the contractors/subcontractors. In particular, you should:
- provide all parties with information, instruction, and training on anything that may affect health and safety
- make the contractors/subcontractors aware of your health and safety procedures and policies
- provide management and supervision to ensure the safety of contractors/subcontractors
Penalties for health and safety failures
There are actual cases where clients, contractors, and subcontractors have all been fined for failing in their health and safety duties, eg failure to:
- ensure a contractor's/subcontractor's competence
- supervise a contractor/subcontractor
- take steps to prevent contact with live equipment
- provide information about the existence of asbestos
- ensure safe operation of vehicles
- ensure safe loading to or unloading from delivery vehicles
- assess risks to health from regular exposure to high vibration levels
- exercise a duty of care towards a contractor/subcontractor
- provide a formal site induction, risk assessment or method statement
Download Health & Safety Executive (HSE) advice on contractors' health and safety (PDF, 282K).
Also see what you need to do about health and safety and how to provide health and safety training.
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Using contractors and subcontractors: insurance and contracts
When engaging contractors and subcontractors, you may well need public liability insurance.
There are some insurance and contractual issues that you should think about if you're considering using contractors or subcontractors for your business.
Insurance issues when using contractors or subcontractors
As well as employment rights, tax, and health and safety, you should consider liability insurance for your business when you engage contractors or subcontractors:
- If you have employees, you need employer's liability insurance. However, non-employees - such as contractors - aren't covered. Therefore, you will also need to have public liability insurance (PLI).
- Your PLI policy should cover contractors/subcontractors working for you away from your premises unless the contractors/subcontractors have their own PLI with the same level of cover.
- If contractors/subcontractors are working on your behalf, check they have appropriate insurance.
- If a contractor works at your business premises, eg a builder, they should have their own insurance to protect you and your property, while your PLI covers them.
To be certain, consult an insurance adviser and notify your insurer that you are using contractors/subcontractors.
Contractual issues when using contractors or subcontractors
Many businesses aim to incorporate certain clauses into their contract with the contractor and/or subcontractor.
Examples include:
- protection of your intellectual property rights - eg material and equipment designs - if these will be accessed or used by contractors/subcontractors
- non-disclosure agreements - these might be needed if you have to tell contractors/subcontractors about - or they help you develop - confidential aspects of your business
- a project schedule - including performance targets and deadlines
- a payment schedule - this might include payments on account and the criteria to trigger such payments, eg completion of a piece/stage of work
- penalties for poor workmanship or late delivery
- minimum quality standards
- minimum health and safety standards - see health and safety requirements when using contractors and subcontractors
If in doubt, consult a legal adviser before you agree a contract for services with a contractor/subcontractor. Choose a solicitor for your business.
If you aren't involved in choosing a subcontractor, tell the contractor you expect them to address these matters in contracts with their subcontracted workers.
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Get the most from contractors and subcontractors
From engagement to completion of the contract, maximise the potential of your contractors and subcontractors.
Consider how to achieve maximum benefits when using contractors and subcontractors from the point of engagement through to the completion of the contracted work.
Consult your staff
Using a contractor/subcontractor can be successful where there is cooperation and coordination between your own staff and the contractor/subcontractor.
Ensure your staff understands the advantages of using a contractor/subcontractor by setting out any benefits for them, eg they can get on with the core business. Inform and consult your employees.
Exercise care when hiring contractors
Seek references and talk to other businesses that have used contractors to determine a contractor's/subcontractor's competence.
Check qualifications, skills, membership of relevant trade or professional bodies, quality standards, and accreditations of potential contractors.
Find out the contractor's/subcontractor's policies for health and safety, selecting subcontractors, and employee consultation.
If you use contractors/subcontractors on a regular basis, think about setting up a database of contacts who you know and trust.
Have a written agreement for contractors
Agree in writing:
- the contractor's/subcontractor's responsibilities
- the objectives, the scope of the work, and key deliverables (goals), eg in a project schedule with milestones
- resources you must provide if the contractor/subcontractor needs access to your equipment and/or staff
- fees and a payment schedule - you may wish to consider penalty or incentive schemes for under-performance or over-performance
- a procedure for resolving disputes, eg review or termination
- confidentiality agreements
You have certain legal responsibilities when you engage contractors/subcontractors and you should agree on a contract for services that will help you to discharge those duties. You should seek legal advice on this.
See health and safety requirements when using contractors and subcontractors and using contractors and subcontractors: insurance and contracts.
Manage the work of contractors
You should manage and supervise the contractor's/subcontractor's work, seek evidence of work done, and check that contractual obligations are met. Raise any issues at the earliest opportunity so that they can be addressed and resolved from the outset.
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Protect your business from rogue contractors
Tips on how to spot and avoid unscrupulous contractors.
There are plenty of ways to get assurance about the competence and integrity of contractors.
Determine the competence of contractors
Factors that will help give you the confidence to deal with a contractor include:
Membership of trade or professional body
Current membership of a trade or professional association or other recognised body, including approved scheme operators under the TrustMark initiative for the domestic repair, maintenance, and improvement sector.
Licensed labour provider
Status as a licensed labour provider with the Gangmasters & Labour Abuse Authority, if they supply workers to sectors within the fresh produce supply chain, ie agriculture, horticulture, shellfish gathering, or the processing and packaging of all fresh food, drinks, and other produce. It is an offence for someone without a licence to provide labour in these sectors, and it is illegal to enter into an arrangement with an unlicensed gangmaster.
Quality management standards
Ensure the contractor applies quality standards, such as British Standards and ISO standards for management systems. See quality management standards.
Recommendations
Recommendations from business or personal associates are often good indicators. Try to see for yourself examples of the contractor's previous work
Trade or professional associations
Many associations and bodies set membership criteria and minimum standards in areas such as:
- quality systems and training
- health and safety
- environmental management
- deliverables and technical capabilities
- financial stability
Search for a trade association.
Quotes and following up on references
It is good practice to obtain at least three quotes or estimates. Make sure you understand the terms, any technical details, and any aspects that could change such as:
- material prices that vary
- overtime
- night rates
References
Even if you get personal recommendations, follow up on all references provided. Tips when taking up a reference include:
- letting the contractor know you are following up on a reference
- contacting referees in good time so as not to delay your project start
- asking specific questions about information the contractor has provided
- asking about personal qualities, safety records, work standards, any legal case the contractor is or has been involved in
- checking the authenticity of telephone references, and taking notes during the call
The Centre for the Protection of National Infrastructure
The Centre for the Protection of National Infrastructure (CPNI) provides protective security advice when using contract staff. CPNI has also produced a good practice guide for employers on personnel security and contractors (PDF, 489K).
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Time off for public and judicial service and duties
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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Time off work for personal commitments and emergencies
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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Health and safety requirements when using contractors and subcontractors
In this guide:
- Using contractors and subcontractors
- The difference between contractors and subcontractors
- Advantages and disadvantages of using a contractor or subcontractor
- Employment status of contractors and subcontractors: Tax and workplace rights
- Health and safety requirements when using contractors and subcontractors
- Using contractors and subcontractors: insurance and contracts
- Get the most from contractors and subcontractors
- Protect your business from rogue contractors
The difference between contractors and subcontractors
Understand the differences between contractors, and subcontractors and what this means for your business.
There is an important distinction between using contractors and subcontractors.
What are contractors?
Contractors provide agreed services to a client for a set fee and usually for a set duration under a contract for services. This is in contrast to a contract of service, eg the employment contract, which is between an employee and employer.
Examples of using contractors
Many businesses typically use contractors for:
- building work
- catering
- cleaning
- gardening
- marketing services
- IT maintenance and support
- security services
- recruitment
Contractors can charge the client fees by the hour, day, or on a lump-sum basis. Their contracts often specify milestones for part payment, eg on completion of specific goals.
See contractors and the Construction Industry Scheme.
What are subcontractors?
Subcontractors undertake a contract from the contractor. Subcontractors undertake work that a contractor cannot do but for which the contractor is responsible.
Subcontractors can be anything from an individual self-employed person - eg a plumber carrying out work for a building contractor - to a large national organisation. A subcontractor has a contract with the contractor for the services provided - an employee of the contractor cannot also be a subcontractor.
Subcontractor example
For example, a building contractor may hire a subcontractor to complete the electrical wiring part of the contractor's building job. The contractor is responsible to the client for the building job including the part performed by the subcontractor.
Subcontractors might work on task-based contracts with no fixed date, long-term arrangements which can be discontinued at any time, or fixed-term contracts.
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Advantages and disadvantages of using a contractor or subcontractor
Some of the advantages and disadvantages of using contractors and subcontractors.
Your business may need additional resources to carry out specific or specialist tasks. You may want to use the services of a contractor or subcontractor for this, although it is important to weigh up the advantages against the disadvantages of contracting and subcontracting.
Advantages of contracting and subcontracting
Flexibility
You can hire a contractor and/or subcontractor when you need more flexibility with a specific job or task.
Short-term specialist expertise
You can use a contractor/ subcontractor for one-off jobs and jobs requiring specialist expertise or fast turnaround.
Focus on core business
Using contractors and/or subcontractors enables your own staff to concentrate on the core business.
Short notice to start a project
Some contractors and/or subcontractors can start the work or project at short notice, even when large numbers of workers are required.
Set out the contract type and duration
You can often specify the type and duration of the contract you need for the contracted job.
Temporary cover
Contracting and subcontracting allow you to obtain temporary cover for a permanent post or a work project.
Get the most from contractors and subcontractors.
Disadvantages of contracting and subcontracting
Higher costs
Contractors/subcontractors may cost your business more than the equivalent daily rate for employing someone.
Loss of skills
By relying on contractors and/or subcontractors, your business does not acquire or develop skills in-house.
Staff resentment
Your own staff may resent contractors being paid more money for doing similar work to them.
Poor quality work
If you use a contractor that then uses a subcontractor, you have no direct control over the quality of subcontractors' work.
No regard for business culture
Contractors and/or subcontractors may not appreciate your business culture and may lack the motivation and commitment of your own staff.
Tax implications
Workers can be employees or subcontractors of the contractor - you need to understand relevant tax implications and other rights. See employment status of contractors and subcontractors: Tax and workplace rights.
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Employment status of contractors and subcontractors: Tax and workplace rights
Why determining the employment status of contractors and subcontractors matters.
The employment status of those who do work for you has implications for tax and workplace rights:
- an employee has a contract of service, eg a contract of employment, with you as an employer
- a contractor has a contract for services with your business, while a subcontractor has a contract for services with your business if you are the main contractor
As such, neither contractors nor subcontractors will normally be considered as your employees. Instead, they might be self-employed, agency workers, or employees of another business.
Establishing employment status for contractors and subcontractors
However, even though a worker may be described as a contractor or subcontractor, it is still possible that - under the law - they may actually be considered your employee.
If so, they would therefore have the full range of employment rights, eg the right to claim unfair dismissal and the right to maternity, paternity, and adoption leave and pay.
If you are unsure, you must take steps to clarify their employment status.
You can also contact the Labour Relations Agency (LRA) for further advice on Tel 03300 555 300 or the Equality Commission for Northern Ireland on Tel 028 90 500 600.
Tax for contractors and subcontractors
If you use contractors and/or subcontractors, you will not generally make tax and National Insurance (NI) deductions or employer NI contributions. However, some exceptions may apply. See off-payroll working (IR35).
Special rules apply if you are a contractor using subcontractors in the construction industry - see Construction Industry Scheme.
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Health and safety requirements when using contractors and subcontractors
Your responsibility for the health and safety of any contractors or subcontractors on your business premises.
In any relationship between a business - known as the client - and a contractor, both parties will have duties under health and safety law. Similarly, if the contractor uses subcontractors to carry out some or all of the work, all parties will have some health and safety responsibilities.
Health and safety responsibilities
To ensure contractors' or subcontractors' health and safety you must:
- identify the requirements of the job and assess the risks involved - see health and safety risk assessment
- decide what information and training is required
- as the client, select an appropriate contractor and ascertain their health and safety policies and procedures
- as the contractor, find out about subcontractors' competence
- review the way work is carried out and the risk assessment
Health & Safety Executive guidance on working with contractors.
Ensure that there is cooperation and coordination at all times between you/your staff and the contractors/subcontractors. In particular, you should:
- provide all parties with information, instruction, and training on anything that may affect health and safety
- make the contractors/subcontractors aware of your health and safety procedures and policies
- provide management and supervision to ensure the safety of contractors/subcontractors
Penalties for health and safety failures
There are actual cases where clients, contractors, and subcontractors have all been fined for failing in their health and safety duties, eg failure to:
- ensure a contractor's/subcontractor's competence
- supervise a contractor/subcontractor
- take steps to prevent contact with live equipment
- provide information about the existence of asbestos
- ensure safe operation of vehicles
- ensure safe loading to or unloading from delivery vehicles
- assess risks to health from regular exposure to high vibration levels
- exercise a duty of care towards a contractor/subcontractor
- provide a formal site induction, risk assessment or method statement
Download Health & Safety Executive (HSE) advice on contractors' health and safety (PDF, 282K).
Also see what you need to do about health and safety and how to provide health and safety training.
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Using contractors and subcontractors: insurance and contracts
When engaging contractors and subcontractors, you may well need public liability insurance.
There are some insurance and contractual issues that you should think about if you're considering using contractors or subcontractors for your business.
Insurance issues when using contractors or subcontractors
As well as employment rights, tax, and health and safety, you should consider liability insurance for your business when you engage contractors or subcontractors:
- If you have employees, you need employer's liability insurance. However, non-employees - such as contractors - aren't covered. Therefore, you will also need to have public liability insurance (PLI).
- Your PLI policy should cover contractors/subcontractors working for you away from your premises unless the contractors/subcontractors have their own PLI with the same level of cover.
- If contractors/subcontractors are working on your behalf, check they have appropriate insurance.
- If a contractor works at your business premises, eg a builder, they should have their own insurance to protect you and your property, while your PLI covers them.
To be certain, consult an insurance adviser and notify your insurer that you are using contractors/subcontractors.
Contractual issues when using contractors or subcontractors
Many businesses aim to incorporate certain clauses into their contract with the contractor and/or subcontractor.
Examples include:
- protection of your intellectual property rights - eg material and equipment designs - if these will be accessed or used by contractors/subcontractors
- non-disclosure agreements - these might be needed if you have to tell contractors/subcontractors about - or they help you develop - confidential aspects of your business
- a project schedule - including performance targets and deadlines
- a payment schedule - this might include payments on account and the criteria to trigger such payments, eg completion of a piece/stage of work
- penalties for poor workmanship or late delivery
- minimum quality standards
- minimum health and safety standards - see health and safety requirements when using contractors and subcontractors
If in doubt, consult a legal adviser before you agree a contract for services with a contractor/subcontractor. Choose a solicitor for your business.
If you aren't involved in choosing a subcontractor, tell the contractor you expect them to address these matters in contracts with their subcontracted workers.
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Get the most from contractors and subcontractors
From engagement to completion of the contract, maximise the potential of your contractors and subcontractors.
Consider how to achieve maximum benefits when using contractors and subcontractors from the point of engagement through to the completion of the contracted work.
Consult your staff
Using a contractor/subcontractor can be successful where there is cooperation and coordination between your own staff and the contractor/subcontractor.
Ensure your staff understands the advantages of using a contractor/subcontractor by setting out any benefits for them, eg they can get on with the core business. Inform and consult your employees.
Exercise care when hiring contractors
Seek references and talk to other businesses that have used contractors to determine a contractor's/subcontractor's competence.
Check qualifications, skills, membership of relevant trade or professional bodies, quality standards, and accreditations of potential contractors.
Find out the contractor's/subcontractor's policies for health and safety, selecting subcontractors, and employee consultation.
If you use contractors/subcontractors on a regular basis, think about setting up a database of contacts who you know and trust.
Have a written agreement for contractors
Agree in writing:
- the contractor's/subcontractor's responsibilities
- the objectives, the scope of the work, and key deliverables (goals), eg in a project schedule with milestones
- resources you must provide if the contractor/subcontractor needs access to your equipment and/or staff
- fees and a payment schedule - you may wish to consider penalty or incentive schemes for under-performance or over-performance
- a procedure for resolving disputes, eg review or termination
- confidentiality agreements
You have certain legal responsibilities when you engage contractors/subcontractors and you should agree on a contract for services that will help you to discharge those duties. You should seek legal advice on this.
See health and safety requirements when using contractors and subcontractors and using contractors and subcontractors: insurance and contracts.
Manage the work of contractors
You should manage and supervise the contractor's/subcontractor's work, seek evidence of work done, and check that contractual obligations are met. Raise any issues at the earliest opportunity so that they can be addressed and resolved from the outset.
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Protect your business from rogue contractors
Tips on how to spot and avoid unscrupulous contractors.
There are plenty of ways to get assurance about the competence and integrity of contractors.
Determine the competence of contractors
Factors that will help give you the confidence to deal with a contractor include:
Membership of trade or professional body
Current membership of a trade or professional association or other recognised body, including approved scheme operators under the TrustMark initiative for the domestic repair, maintenance, and improvement sector.
Licensed labour provider
Status as a licensed labour provider with the Gangmasters & Labour Abuse Authority, if they supply workers to sectors within the fresh produce supply chain, ie agriculture, horticulture, shellfish gathering, or the processing and packaging of all fresh food, drinks, and other produce. It is an offence for someone without a licence to provide labour in these sectors, and it is illegal to enter into an arrangement with an unlicensed gangmaster.
Quality management standards
Ensure the contractor applies quality standards, such as British Standards and ISO standards for management systems. See quality management standards.
Recommendations
Recommendations from business or personal associates are often good indicators. Try to see for yourself examples of the contractor's previous work
Trade or professional associations
Many associations and bodies set membership criteria and minimum standards in areas such as:
- quality systems and training
- health and safety
- environmental management
- deliverables and technical capabilities
- financial stability
Search for a trade association.
Quotes and following up on references
It is good practice to obtain at least three quotes or estimates. Make sure you understand the terms, any technical details, and any aspects that could change such as:
- material prices that vary
- overtime
- night rates
References
Even if you get personal recommendations, follow up on all references provided. Tips when taking up a reference include:
- letting the contractor know you are following up on a reference
- contacting referees in good time so as not to delay your project start
- asking specific questions about information the contractor has provided
- asking about personal qualities, safety records, work standards, any legal case the contractor is or has been involved in
- checking the authenticity of telephone references, and taking notes during the call
The Centre for the Protection of National Infrastructure
The Centre for the Protection of National Infrastructure (CPNI) provides protective security advice when using contract staff. CPNI has also produced a good practice guide for employers on personnel security and contractors (PDF, 489K).
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Statutory time off work for parental reasons
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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Time off work for training and certain job-related duties and activities
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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Employment status of contractors and subcontractors: Tax and workplace rights
In this guide:
- Using contractors and subcontractors
- The difference between contractors and subcontractors
- Advantages and disadvantages of using a contractor or subcontractor
- Employment status of contractors and subcontractors: Tax and workplace rights
- Health and safety requirements when using contractors and subcontractors
- Using contractors and subcontractors: insurance and contracts
- Get the most from contractors and subcontractors
- Protect your business from rogue contractors
The difference between contractors and subcontractors
Understand the differences between contractors, and subcontractors and what this means for your business.
There is an important distinction between using contractors and subcontractors.
What are contractors?
Contractors provide agreed services to a client for a set fee and usually for a set duration under a contract for services. This is in contrast to a contract of service, eg the employment contract, which is between an employee and employer.
Examples of using contractors
Many businesses typically use contractors for:
- building work
- catering
- cleaning
- gardening
- marketing services
- IT maintenance and support
- security services
- recruitment
Contractors can charge the client fees by the hour, day, or on a lump-sum basis. Their contracts often specify milestones for part payment, eg on completion of specific goals.
See contractors and the Construction Industry Scheme.
What are subcontractors?
Subcontractors undertake a contract from the contractor. Subcontractors undertake work that a contractor cannot do but for which the contractor is responsible.
Subcontractors can be anything from an individual self-employed person - eg a plumber carrying out work for a building contractor - to a large national organisation. A subcontractor has a contract with the contractor for the services provided - an employee of the contractor cannot also be a subcontractor.
Subcontractor example
For example, a building contractor may hire a subcontractor to complete the electrical wiring part of the contractor's building job. The contractor is responsible to the client for the building job including the part performed by the subcontractor.
Subcontractors might work on task-based contracts with no fixed date, long-term arrangements which can be discontinued at any time, or fixed-term contracts.
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Advantages and disadvantages of using a contractor or subcontractor
Some of the advantages and disadvantages of using contractors and subcontractors.
Your business may need additional resources to carry out specific or specialist tasks. You may want to use the services of a contractor or subcontractor for this, although it is important to weigh up the advantages against the disadvantages of contracting and subcontracting.
Advantages of contracting and subcontracting
Flexibility
You can hire a contractor and/or subcontractor when you need more flexibility with a specific job or task.
Short-term specialist expertise
You can use a contractor/ subcontractor for one-off jobs and jobs requiring specialist expertise or fast turnaround.
Focus on core business
Using contractors and/or subcontractors enables your own staff to concentrate on the core business.
Short notice to start a project
Some contractors and/or subcontractors can start the work or project at short notice, even when large numbers of workers are required.
Set out the contract type and duration
You can often specify the type and duration of the contract you need for the contracted job.
Temporary cover
Contracting and subcontracting allow you to obtain temporary cover for a permanent post or a work project.
Get the most from contractors and subcontractors.
Disadvantages of contracting and subcontracting
Higher costs
Contractors/subcontractors may cost your business more than the equivalent daily rate for employing someone.
Loss of skills
By relying on contractors and/or subcontractors, your business does not acquire or develop skills in-house.
Staff resentment
Your own staff may resent contractors being paid more money for doing similar work to them.
Poor quality work
If you use a contractor that then uses a subcontractor, you have no direct control over the quality of subcontractors' work.
No regard for business culture
Contractors and/or subcontractors may not appreciate your business culture and may lack the motivation and commitment of your own staff.
Tax implications
Workers can be employees or subcontractors of the contractor - you need to understand relevant tax implications and other rights. See employment status of contractors and subcontractors: Tax and workplace rights.
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Employment status of contractors and subcontractors: Tax and workplace rights
Why determining the employment status of contractors and subcontractors matters.
The employment status of those who do work for you has implications for tax and workplace rights:
- an employee has a contract of service, eg a contract of employment, with you as an employer
- a contractor has a contract for services with your business, while a subcontractor has a contract for services with your business if you are the main contractor
As such, neither contractors nor subcontractors will normally be considered as your employees. Instead, they might be self-employed, agency workers, or employees of another business.
Establishing employment status for contractors and subcontractors
However, even though a worker may be described as a contractor or subcontractor, it is still possible that - under the law - they may actually be considered your employee.
If so, they would therefore have the full range of employment rights, eg the right to claim unfair dismissal and the right to maternity, paternity, and adoption leave and pay.
If you are unsure, you must take steps to clarify their employment status.
You can also contact the Labour Relations Agency (LRA) for further advice on Tel 03300 555 300 or the Equality Commission for Northern Ireland on Tel 028 90 500 600.
Tax for contractors and subcontractors
If you use contractors and/or subcontractors, you will not generally make tax and National Insurance (NI) deductions or employer NI contributions. However, some exceptions may apply. See off-payroll working (IR35).
Special rules apply if you are a contractor using subcontractors in the construction industry - see Construction Industry Scheme.
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Health and safety requirements when using contractors and subcontractors
Your responsibility for the health and safety of any contractors or subcontractors on your business premises.
In any relationship between a business - known as the client - and a contractor, both parties will have duties under health and safety law. Similarly, if the contractor uses subcontractors to carry out some or all of the work, all parties will have some health and safety responsibilities.
Health and safety responsibilities
To ensure contractors' or subcontractors' health and safety you must:
- identify the requirements of the job and assess the risks involved - see health and safety risk assessment
- decide what information and training is required
- as the client, select an appropriate contractor and ascertain their health and safety policies and procedures
- as the contractor, find out about subcontractors' competence
- review the way work is carried out and the risk assessment
Health & Safety Executive guidance on working with contractors.
Ensure that there is cooperation and coordination at all times between you/your staff and the contractors/subcontractors. In particular, you should:
- provide all parties with information, instruction, and training on anything that may affect health and safety
- make the contractors/subcontractors aware of your health and safety procedures and policies
- provide management and supervision to ensure the safety of contractors/subcontractors
Penalties for health and safety failures
There are actual cases where clients, contractors, and subcontractors have all been fined for failing in their health and safety duties, eg failure to:
- ensure a contractor's/subcontractor's competence
- supervise a contractor/subcontractor
- take steps to prevent contact with live equipment
- provide information about the existence of asbestos
- ensure safe operation of vehicles
- ensure safe loading to or unloading from delivery vehicles
- assess risks to health from regular exposure to high vibration levels
- exercise a duty of care towards a contractor/subcontractor
- provide a formal site induction, risk assessment or method statement
Download Health & Safety Executive (HSE) advice on contractors' health and safety (PDF, 282K).
Also see what you need to do about health and safety and how to provide health and safety training.
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Using contractors and subcontractors: insurance and contracts
When engaging contractors and subcontractors, you may well need public liability insurance.
There are some insurance and contractual issues that you should think about if you're considering using contractors or subcontractors for your business.
Insurance issues when using contractors or subcontractors
As well as employment rights, tax, and health and safety, you should consider liability insurance for your business when you engage contractors or subcontractors:
- If you have employees, you need employer's liability insurance. However, non-employees - such as contractors - aren't covered. Therefore, you will also need to have public liability insurance (PLI).
- Your PLI policy should cover contractors/subcontractors working for you away from your premises unless the contractors/subcontractors have their own PLI with the same level of cover.
- If contractors/subcontractors are working on your behalf, check they have appropriate insurance.
- If a contractor works at your business premises, eg a builder, they should have their own insurance to protect you and your property, while your PLI covers them.
To be certain, consult an insurance adviser and notify your insurer that you are using contractors/subcontractors.
Contractual issues when using contractors or subcontractors
Many businesses aim to incorporate certain clauses into their contract with the contractor and/or subcontractor.
Examples include:
- protection of your intellectual property rights - eg material and equipment designs - if these will be accessed or used by contractors/subcontractors
- non-disclosure agreements - these might be needed if you have to tell contractors/subcontractors about - or they help you develop - confidential aspects of your business
- a project schedule - including performance targets and deadlines
- a payment schedule - this might include payments on account and the criteria to trigger such payments, eg completion of a piece/stage of work
- penalties for poor workmanship or late delivery
- minimum quality standards
- minimum health and safety standards - see health and safety requirements when using contractors and subcontractors
If in doubt, consult a legal adviser before you agree a contract for services with a contractor/subcontractor. Choose a solicitor for your business.
If you aren't involved in choosing a subcontractor, tell the contractor you expect them to address these matters in contracts with their subcontracted workers.
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Get the most from contractors and subcontractors
From engagement to completion of the contract, maximise the potential of your contractors and subcontractors.
Consider how to achieve maximum benefits when using contractors and subcontractors from the point of engagement through to the completion of the contracted work.
Consult your staff
Using a contractor/subcontractor can be successful where there is cooperation and coordination between your own staff and the contractor/subcontractor.
Ensure your staff understands the advantages of using a contractor/subcontractor by setting out any benefits for them, eg they can get on with the core business. Inform and consult your employees.
Exercise care when hiring contractors
Seek references and talk to other businesses that have used contractors to determine a contractor's/subcontractor's competence.
Check qualifications, skills, membership of relevant trade or professional bodies, quality standards, and accreditations of potential contractors.
Find out the contractor's/subcontractor's policies for health and safety, selecting subcontractors, and employee consultation.
If you use contractors/subcontractors on a regular basis, think about setting up a database of contacts who you know and trust.
Have a written agreement for contractors
Agree in writing:
- the contractor's/subcontractor's responsibilities
- the objectives, the scope of the work, and key deliverables (goals), eg in a project schedule with milestones
- resources you must provide if the contractor/subcontractor needs access to your equipment and/or staff
- fees and a payment schedule - you may wish to consider penalty or incentive schemes for under-performance or over-performance
- a procedure for resolving disputes, eg review or termination
- confidentiality agreements
You have certain legal responsibilities when you engage contractors/subcontractors and you should agree on a contract for services that will help you to discharge those duties. You should seek legal advice on this.
See health and safety requirements when using contractors and subcontractors and using contractors and subcontractors: insurance and contracts.
Manage the work of contractors
You should manage and supervise the contractor's/subcontractor's work, seek evidence of work done, and check that contractual obligations are met. Raise any issues at the earliest opportunity so that they can be addressed and resolved from the outset.
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Protect your business from rogue contractors
Tips on how to spot and avoid unscrupulous contractors.
There are plenty of ways to get assurance about the competence and integrity of contractors.
Determine the competence of contractors
Factors that will help give you the confidence to deal with a contractor include:
Membership of trade or professional body
Current membership of a trade or professional association or other recognised body, including approved scheme operators under the TrustMark initiative for the domestic repair, maintenance, and improvement sector.
Licensed labour provider
Status as a licensed labour provider with the Gangmasters & Labour Abuse Authority, if they supply workers to sectors within the fresh produce supply chain, ie agriculture, horticulture, shellfish gathering, or the processing and packaging of all fresh food, drinks, and other produce. It is an offence for someone without a licence to provide labour in these sectors, and it is illegal to enter into an arrangement with an unlicensed gangmaster.
Quality management standards
Ensure the contractor applies quality standards, such as British Standards and ISO standards for management systems. See quality management standards.
Recommendations
Recommendations from business or personal associates are often good indicators. Try to see for yourself examples of the contractor's previous work
Trade or professional associations
Many associations and bodies set membership criteria and minimum standards in areas such as:
- quality systems and training
- health and safety
- environmental management
- deliverables and technical capabilities
- financial stability
Search for a trade association.
Quotes and following up on references
It is good practice to obtain at least three quotes or estimates. Make sure you understand the terms, any technical details, and any aspects that could change such as:
- material prices that vary
- overtime
- night rates
References
Even if you get personal recommendations, follow up on all references provided. Tips when taking up a reference include:
- letting the contractor know you are following up on a reference
- contacting referees in good time so as not to delay your project start
- asking specific questions about information the contractor has provided
- asking about personal qualities, safety records, work standards, any legal case the contractor is or has been involved in
- checking the authenticity of telephone references, and taking notes during the call
The Centre for the Protection of National Infrastructure
The Centre for the Protection of National Infrastructure (CPNI) provides protective security advice when using contract staff. CPNI has also produced a good practice guide for employers on personnel security and contractors (PDF, 489K).
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Time off work for information and consultation purposes
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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Advantages and disadvantages of using a contractor or subcontractor
In this guide:
- Using contractors and subcontractors
- The difference between contractors and subcontractors
- Advantages and disadvantages of using a contractor or subcontractor
- Employment status of contractors and subcontractors: Tax and workplace rights
- Health and safety requirements when using contractors and subcontractors
- Using contractors and subcontractors: insurance and contracts
- Get the most from contractors and subcontractors
- Protect your business from rogue contractors
The difference between contractors and subcontractors
Understand the differences between contractors, and subcontractors and what this means for your business.
There is an important distinction between using contractors and subcontractors.
What are contractors?
Contractors provide agreed services to a client for a set fee and usually for a set duration under a contract for services. This is in contrast to a contract of service, eg the employment contract, which is between an employee and employer.
Examples of using contractors
Many businesses typically use contractors for:
- building work
- catering
- cleaning
- gardening
- marketing services
- IT maintenance and support
- security services
- recruitment
Contractors can charge the client fees by the hour, day, or on a lump-sum basis. Their contracts often specify milestones for part payment, eg on completion of specific goals.
See contractors and the Construction Industry Scheme.
What are subcontractors?
Subcontractors undertake a contract from the contractor. Subcontractors undertake work that a contractor cannot do but for which the contractor is responsible.
Subcontractors can be anything from an individual self-employed person - eg a plumber carrying out work for a building contractor - to a large national organisation. A subcontractor has a contract with the contractor for the services provided - an employee of the contractor cannot also be a subcontractor.
Subcontractor example
For example, a building contractor may hire a subcontractor to complete the electrical wiring part of the contractor's building job. The contractor is responsible to the client for the building job including the part performed by the subcontractor.
Subcontractors might work on task-based contracts with no fixed date, long-term arrangements which can be discontinued at any time, or fixed-term contracts.
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Advantages and disadvantages of using a contractor or subcontractor
Some of the advantages and disadvantages of using contractors and subcontractors.
Your business may need additional resources to carry out specific or specialist tasks. You may want to use the services of a contractor or subcontractor for this, although it is important to weigh up the advantages against the disadvantages of contracting and subcontracting.
Advantages of contracting and subcontracting
Flexibility
You can hire a contractor and/or subcontractor when you need more flexibility with a specific job or task.
Short-term specialist expertise
You can use a contractor/ subcontractor for one-off jobs and jobs requiring specialist expertise or fast turnaround.
Focus on core business
Using contractors and/or subcontractors enables your own staff to concentrate on the core business.
Short notice to start a project
Some contractors and/or subcontractors can start the work or project at short notice, even when large numbers of workers are required.
Set out the contract type and duration
You can often specify the type and duration of the contract you need for the contracted job.
Temporary cover
Contracting and subcontracting allow you to obtain temporary cover for a permanent post or a work project.
Get the most from contractors and subcontractors.
Disadvantages of contracting and subcontracting
Higher costs
Contractors/subcontractors may cost your business more than the equivalent daily rate for employing someone.
Loss of skills
By relying on contractors and/or subcontractors, your business does not acquire or develop skills in-house.
Staff resentment
Your own staff may resent contractors being paid more money for doing similar work to them.
Poor quality work
If you use a contractor that then uses a subcontractor, you have no direct control over the quality of subcontractors' work.
No regard for business culture
Contractors and/or subcontractors may not appreciate your business culture and may lack the motivation and commitment of your own staff.
Tax implications
Workers can be employees or subcontractors of the contractor - you need to understand relevant tax implications and other rights. See employment status of contractors and subcontractors: Tax and workplace rights.
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Employment status of contractors and subcontractors: Tax and workplace rights
Why determining the employment status of contractors and subcontractors matters.
The employment status of those who do work for you has implications for tax and workplace rights:
- an employee has a contract of service, eg a contract of employment, with you as an employer
- a contractor has a contract for services with your business, while a subcontractor has a contract for services with your business if you are the main contractor
As such, neither contractors nor subcontractors will normally be considered as your employees. Instead, they might be self-employed, agency workers, or employees of another business.
Establishing employment status for contractors and subcontractors
However, even though a worker may be described as a contractor or subcontractor, it is still possible that - under the law - they may actually be considered your employee.
If so, they would therefore have the full range of employment rights, eg the right to claim unfair dismissal and the right to maternity, paternity, and adoption leave and pay.
If you are unsure, you must take steps to clarify their employment status.
You can also contact the Labour Relations Agency (LRA) for further advice on Tel 03300 555 300 or the Equality Commission for Northern Ireland on Tel 028 90 500 600.
Tax for contractors and subcontractors
If you use contractors and/or subcontractors, you will not generally make tax and National Insurance (NI) deductions or employer NI contributions. However, some exceptions may apply. See off-payroll working (IR35).
Special rules apply if you are a contractor using subcontractors in the construction industry - see Construction Industry Scheme.
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Health and safety requirements when using contractors and subcontractors
Your responsibility for the health and safety of any contractors or subcontractors on your business premises.
In any relationship between a business - known as the client - and a contractor, both parties will have duties under health and safety law. Similarly, if the contractor uses subcontractors to carry out some or all of the work, all parties will have some health and safety responsibilities.
Health and safety responsibilities
To ensure contractors' or subcontractors' health and safety you must:
- identify the requirements of the job and assess the risks involved - see health and safety risk assessment
- decide what information and training is required
- as the client, select an appropriate contractor and ascertain their health and safety policies and procedures
- as the contractor, find out about subcontractors' competence
- review the way work is carried out and the risk assessment
Health & Safety Executive guidance on working with contractors.
Ensure that there is cooperation and coordination at all times between you/your staff and the contractors/subcontractors. In particular, you should:
- provide all parties with information, instruction, and training on anything that may affect health and safety
- make the contractors/subcontractors aware of your health and safety procedures and policies
- provide management and supervision to ensure the safety of contractors/subcontractors
Penalties for health and safety failures
There are actual cases where clients, contractors, and subcontractors have all been fined for failing in their health and safety duties, eg failure to:
- ensure a contractor's/subcontractor's competence
- supervise a contractor/subcontractor
- take steps to prevent contact with live equipment
- provide information about the existence of asbestos
- ensure safe operation of vehicles
- ensure safe loading to or unloading from delivery vehicles
- assess risks to health from regular exposure to high vibration levels
- exercise a duty of care towards a contractor/subcontractor
- provide a formal site induction, risk assessment or method statement
Download Health & Safety Executive (HSE) advice on contractors' health and safety (PDF, 282K).
Also see what you need to do about health and safety and how to provide health and safety training.
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Using contractors and subcontractors: insurance and contracts
When engaging contractors and subcontractors, you may well need public liability insurance.
There are some insurance and contractual issues that you should think about if you're considering using contractors or subcontractors for your business.
Insurance issues when using contractors or subcontractors
As well as employment rights, tax, and health and safety, you should consider liability insurance for your business when you engage contractors or subcontractors:
- If you have employees, you need employer's liability insurance. However, non-employees - such as contractors - aren't covered. Therefore, you will also need to have public liability insurance (PLI).
- Your PLI policy should cover contractors/subcontractors working for you away from your premises unless the contractors/subcontractors have their own PLI with the same level of cover.
- If contractors/subcontractors are working on your behalf, check they have appropriate insurance.
- If a contractor works at your business premises, eg a builder, they should have their own insurance to protect you and your property, while your PLI covers them.
To be certain, consult an insurance adviser and notify your insurer that you are using contractors/subcontractors.
Contractual issues when using contractors or subcontractors
Many businesses aim to incorporate certain clauses into their contract with the contractor and/or subcontractor.
Examples include:
- protection of your intellectual property rights - eg material and equipment designs - if these will be accessed or used by contractors/subcontractors
- non-disclosure agreements - these might be needed if you have to tell contractors/subcontractors about - or they help you develop - confidential aspects of your business
- a project schedule - including performance targets and deadlines
- a payment schedule - this might include payments on account and the criteria to trigger such payments, eg completion of a piece/stage of work
- penalties for poor workmanship or late delivery
- minimum quality standards
- minimum health and safety standards - see health and safety requirements when using contractors and subcontractors
If in doubt, consult a legal adviser before you agree a contract for services with a contractor/subcontractor. Choose a solicitor for your business.
If you aren't involved in choosing a subcontractor, tell the contractor you expect them to address these matters in contracts with their subcontracted workers.
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Get the most from contractors and subcontractors
From engagement to completion of the contract, maximise the potential of your contractors and subcontractors.
Consider how to achieve maximum benefits when using contractors and subcontractors from the point of engagement through to the completion of the contracted work.
Consult your staff
Using a contractor/subcontractor can be successful where there is cooperation and coordination between your own staff and the contractor/subcontractor.
Ensure your staff understands the advantages of using a contractor/subcontractor by setting out any benefits for them, eg they can get on with the core business. Inform and consult your employees.
Exercise care when hiring contractors
Seek references and talk to other businesses that have used contractors to determine a contractor's/subcontractor's competence.
Check qualifications, skills, membership of relevant trade or professional bodies, quality standards, and accreditations of potential contractors.
Find out the contractor's/subcontractor's policies for health and safety, selecting subcontractors, and employee consultation.
If you use contractors/subcontractors on a regular basis, think about setting up a database of contacts who you know and trust.
Have a written agreement for contractors
Agree in writing:
- the contractor's/subcontractor's responsibilities
- the objectives, the scope of the work, and key deliverables (goals), eg in a project schedule with milestones
- resources you must provide if the contractor/subcontractor needs access to your equipment and/or staff
- fees and a payment schedule - you may wish to consider penalty or incentive schemes for under-performance or over-performance
- a procedure for resolving disputes, eg review or termination
- confidentiality agreements
You have certain legal responsibilities when you engage contractors/subcontractors and you should agree on a contract for services that will help you to discharge those duties. You should seek legal advice on this.
See health and safety requirements when using contractors and subcontractors and using contractors and subcontractors: insurance and contracts.
Manage the work of contractors
You should manage and supervise the contractor's/subcontractor's work, seek evidence of work done, and check that contractual obligations are met. Raise any issues at the earliest opportunity so that they can be addressed and resolved from the outset.
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Protect your business from rogue contractors
Tips on how to spot and avoid unscrupulous contractors.
There are plenty of ways to get assurance about the competence and integrity of contractors.
Determine the competence of contractors
Factors that will help give you the confidence to deal with a contractor include:
Membership of trade or professional body
Current membership of a trade or professional association or other recognised body, including approved scheme operators under the TrustMark initiative for the domestic repair, maintenance, and improvement sector.
Licensed labour provider
Status as a licensed labour provider with the Gangmasters & Labour Abuse Authority, if they supply workers to sectors within the fresh produce supply chain, ie agriculture, horticulture, shellfish gathering, or the processing and packaging of all fresh food, drinks, and other produce. It is an offence for someone without a licence to provide labour in these sectors, and it is illegal to enter into an arrangement with an unlicensed gangmaster.
Quality management standards
Ensure the contractor applies quality standards, such as British Standards and ISO standards for management systems. See quality management standards.
Recommendations
Recommendations from business or personal associates are often good indicators. Try to see for yourself examples of the contractor's previous work
Trade or professional associations
Many associations and bodies set membership criteria and minimum standards in areas such as:
- quality systems and training
- health and safety
- environmental management
- deliverables and technical capabilities
- financial stability
Search for a trade association.
Quotes and following up on references
It is good practice to obtain at least three quotes or estimates. Make sure you understand the terms, any technical details, and any aspects that could change such as:
- material prices that vary
- overtime
- night rates
References
Even if you get personal recommendations, follow up on all references provided. Tips when taking up a reference include:
- letting the contractor know you are following up on a reference
- contacting referees in good time so as not to delay your project start
- asking specific questions about information the contractor has provided
- asking about personal qualities, safety records, work standards, any legal case the contractor is or has been involved in
- checking the authenticity of telephone references, and taking notes during the call
The Centre for the Protection of National Infrastructure
The Centre for the Protection of National Infrastructure (CPNI) provides protective security advice when using contract staff. CPNI has also produced a good practice guide for employers on personnel security and contractors (PDF, 489K).
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Who has the right to time off work and when is it paid?
In this guide:
- Allowing time off work
- Who has the right to time off work and when is it paid?
- Time off work for information and consultation purposes
- Time off work for training and certain job-related duties and activities
- Statutory time off work for parental reasons
- Time off work for personal commitments and emergencies
- Time off for public and judicial service and duties
- Information for employers of jurors
- Time off work for employees in the armed forces
- Advantages of managing your staff's time off work
- Paid and unpaid statutory time-off rights for workers
Who has the right to time off work and when is it paid?
Time off for trade union work, TUPE consultation, pension scheme, and public duties is a paid, statutory requirement.
Employees, and other types of workers, have a range of rights to time off work. While most of these rights are only available to employees, some are available to all workers. Note that some of this time off must be paid.
Annual leave and other time off
For example, you must give every worker paid annual leave of at least 5.6 weeks - 28 working days for those working a five or six-day week. This can include bank holidays and public holidays.
However, you must not dismiss or subject a worker to any detriment if:
- they try to use their statutory rights to time off
- you think they are planning to use one of these rights
Where a worker does not have the statutory right to time off, or has the right but the time off is unpaid, you can choose to:
- allow that time off
- pay them for the time off
For more information, see our table on paid and unpaid statutory time-off rights for employees and other workers.
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Time off work for information and consultation purposes
Time off to be a representative in redundancy and transfer situations, and to attend information and consultation meetings.
In certain situations, employees have the right to paid time off to act as a trade union or employee representative for the purposes of information and consultation between staff and the employer.
Collective redundancy situations - time off for consultation
Trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings during a collective redundancy situation.
For more information, see redundancy: the options.
Business transfer situations - time off for consultation
If you are selling your business (or part of your business), trade union or elected employee representatives have the right to reasonable paid time off to attend information and consultation meetings.
For information on business transfer situations and employees, see responsibilities to employees if you buy or sell a business.
In both collective redundancy and business transfer situations, you must allow employees paid time off where they are:
- standing in an election to become an employee representative
- undertaking training as such a representative
Read more on working with non-union representatives.
Information and consultation agreements
Negotiating representatives have the right to reasonable paid time off for meetings to set up an information and consultation (I&C) arrangement.
I&C representatives have the right to reasonable paid time off to exercise their duties.
The same right applies to members of a special negotiating body or European Works Council.
For more information, see inform and consult your employees.
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Time off work for training and certain job-related duties and activities
Time off for training for those to be made redundant, union and safety representatives, and pension scheme trustees.
Employees can have paid time off to:
- receive training and/or look for a new job if being made redundant
- receive training for certain job-related roles
- carry out certain job-related duties
Young employees are entitled to paid time off for training if they meet specific criteria.
Basic training/continuing training for young workers
Employees aged 16 and 17 years old who did not reach a certain standard of education at school have the right to reasonable time off with pay while studying for a qualification that will help them reach that standard.
If they turn 18 years old while studying, they have the right to complete the course.
Time off for job-seeking/retraining in a redundancy situation
An employee with at least two years of continuous service who is being made redundant can take reasonable time off with pay to look for another job, or to arrange training. The employer does not have to pay more than two-fifths of a week's pay no matter how much time off they give the employee. For more information, see redundancy: the options.
Time off for carrying out duties for certain job-related roles
Employees have the right to paid time off to carry out:
- duties as a representative of employees' safety - see appoint a competent person for health and safety
- pension scheme trustee training and duties
- trade union training and duties, including as a union learning representative and a union safety representative - read more on trade union membership rights
Time off for trade union activities
You must give employees who are union representatives of an independent trade union recognised by the employer reasonable paid time off for carrying out union duties and for any training relating to their trade union duties.
Union duties are those matters covered by collective bargaining agreements between the employer and the trade union eg duties concerned with functions related to, or connected with, terms and conditions of employment, etc.
There is no statutory requirement to pay for time off where the duty is carried out at a time when the union representative would not otherwise have been at work, unless the union representative works flexible hours, such as night shift, but is required to perform representative duties during normal hours.
Union representatives and employees who are trade union members of an independent trade union recognised by the employer are entitled to reasonable unpaid time off for carrying out union activities. However, employers may consider payment in certain circumstances, for example, to ensure that workplace meetings are fully represented.
Union activities include:
- voting in union elections
- meeting full-time officials to discuss issues relevant to the workplace
- attending workplace meetings to discuss and vote on the outcome of negotiations
Time off to accompany a colleague at a disciplinary, grievance, flexible working hearing
Workers - not just employees - have the right to paid time off to accompany a colleague who is:
- the subject of a disciplinary hearing
- attending a hearing relating to a grievance they have raised
- attending a hearing relating to a flexible working request they have made
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Statutory time off work for parental reasons
Time off for maternity, paternity, adoption, shared parental leave or parental leave, and time off for pregnant employees.
Employees, or agency workers who have worked for 12 continuous weeks in the same job with the same hirer, who are pregnant, new mothers, and adoptive parents - and the partners of such employees - may be entitled to statutory time off around the birth or adoption of their child. Some of this time off is paid if the employee qualifies.
Time off for antenatal care and maternity leave
An employee who becomes pregnant is entitled to:
- paid time off during working hours for antenatal care before maternity leave begins
- be suspended on full pay before maternity leave begins if her job poses a risk to her and/or her unborn baby and there is no suitable alternative work for her
- 52 weeks statutory maternity leave (SML)
She is entitled to statutory maternity pay for the first 39 weeks of SML - but only if she meets certain qualifying criteria.
For more information, see pregnancy at work and maternity leave and pay.
Time off for antenatal care - partner
Since 5 April 2015, employees who are the husband or partner (including same-sex partner) of a pregnant woman, or are the father of the expected child, or either of the intended parents who are expecting a child from a surrogate mother and who are eligible for and intend to apply for a Parental Order (or have obtained such an Order), are entitled to take unpaid time off work to accompany the pregnant woman to up to two of her antenatal appointments.
The time off is capped at 6.5 hours for each appointment. No qualifying service is required.
Adoption leave
If they meet certain qualifying criteria, an employee when adopting a child is entitled to:
- 52 weeks' statutory adoption leave
- 39 weeks' statutory adoption pay
For more information, see adoption leave and pay.
See also employers' maternity, paternity and adoption calculator.
Time off - pre-adoption appointments
From 5 April 2015, employees who are the primary adopters of a child are entitled to paid time off to attend five appointments after being notified of a match for adoption.
Also from this date, employees who are secondary adopters are entitled to unpaid time off to attend two appointments after being notified of a match for adoption. This is capped at 6.5 hours for each appointment. No qualifying service applies.
Note that in Northern Ireland, in exceptional cases, time off for pre-adoption appointments may also be granted where an adoption agency intends to place a child with approved foster parents who are also approved prospective adopters.
The agency will supply the foster parents with correspondence which can be shown to the employer explaining that they have met the relevant criteria for being matched with the child for the purposes of taking time off, as well as, other entitlements open to adopters.
Paternity leave
If they meet certain qualifying criteria, an employee who is the partner of either a new mother or a main adoptive parent is entitled to:
- take a single block of either one week or two consecutive weeks' paternity leave on the birth or adoption of the child
- one or two weeks' statutory paternity pay
Read more on paternity leave and pay.
Shared parental leave
Eligible employees can take shared parental leave.
Read more on shared parental leave and pay.
Parental leave
An employee who is a parent is entitled to take 18 weeks of unpaid parental leave. The leave must be taken before the child's 18th birthday and employees can take a maximum of four weeks' leave in any year in respect of any individual child.
To qualify for parental leave, the employee must have at least one year's continuous service with you at the time they wish to take the leave.
For more information, see parental leave and time off for dependants.
Parental bereavement leave
An employee may be eligible for Statutory Parental Bereavement Leave if they or their partner either:
- has a child who has died under 18 years old
- had a stillbirth after 24 weeks of pregnancy
The death or stillbirth must have happened on or after 6 April 2022.
An employee can take 2 weeks leave from the first day of their employment for each child who has died or was stillborn.
They can choose to take:
- 2 weeks together
- 2 seperate weeks of leave
- only one week of leave
The leave:
- can start on or after the date of the death or stillbirth
- must finish within 56 weeks of the date of the death or stillbirth
For more information, see parental bereavement leave and pay.
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Time off work for personal commitments and emergencies
An employee's right to unpaid time off to look after dependants in an emergency, discretionary and extended leave.
All employees are entitled to reasonable unpaid time off to deal with an emergency involving a dependant. It can be paid if their employment contract says so, and they will not have to make the time up later on, typically in these arrangements.
A dependant normally means a partner, children, or close family members, but could also mean someone else, such as a frail neighbour who is looked after by an employee.
For more information, see parental leave and time off for dependants.
Leave for other reasons
Workers may want time off for personal reasons, eg to:
- move house
- attend a wedding
- when someone gets ill or injured
- carry out house renovations
- attend a religious ceremony/event
- deal with a family problem, eg a divorce
- attend a doctor's or dentist's appointment
- attend the funeral of a friend or non-dependant relative
There is no statutory right to this time off. You should have a written policy to cover these situations or you could agree to a period of unpaid leave. Alternatively, you could suggest that the employee use any holiday entitlement they may have.
Read more on the advantages of managing your staff's time off work.
Extended leave/career breaks
If you wish to allow employees to take extended leave or career breaks you should have a policy in place for extended leave/career breaks, eg where an employee wants a year away from work to get a qualification or spend time with their family.
The policy should cover:
- how long the leave can last
- how the leave can be used
- how you will continue to communicate with the employee
- whether you can guarantee they will return to the same job
- what happens if a redundancy situation arises while they are away
- whether or not the time away will count towards their continuous employment or break the continuity of employment
- the application procedure, including the amount of notice the employee must give and how to appeal if you reject the request
- notice that is required advising of a return to work
You should also be aware that an employee may make a request for a career break as part of a statutory request for flexible working. See flexible working: the law and best practice.
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Time off for public and judicial service and duties
Time off rights for employees taking part in activities relating to public bodies and the legal system.
Employees holding certain public positions are entitled to reasonable unpaid time off to perform their duties. These roles include:
- Lay Magistrate, sometimes known as a justice of the peace
- a member of a district council, the Northern Ireland Library Authority (Libraries NI), relevant health or education bodies, a policing and community safety partnership, or a district policing and community partnership
- member of any statutory tribunal, an environmental agency, or of the boards of prison visitors
Time off for public duties - nidirect guidance.
Employees can refer their complaint for determination by an industrial tribunal or statutory arbitration if they are unreasonably refused time off for public duties or dismissed for asserting the right to time off for public duties.
Jury service
You must not dismiss an employee or subject them to a detriment for having been summoned to participate in jury service.
The employee would not need a year's continuous employment to lodge an unfair dismissal claim - and any such dismissal would be seen to be automatically unfair by an industrial tribunal.
Employees are not protected against unfair dismissal if after you have told them you believe your business will be seriously harmed by their absence, they unreasonably refuse or fail to apply to have their jury service deferred or to be excused from it. Not all applications are granted, this is subject to a judicial decision.
You do not have to pay staff while they are doing jury service, unless the employee's contract permits this. An employee who is not paid during absence from work on jury service may however claim compensation for loss of earnings from the court. This will require the employer to complete a certificate showing the employee's loss of earnings. An allowance sheet outlining the maximum amounts allowable for loss of earnings is handed out to the members of the jury pool on the first day of service. See jury service - nidirect guidance.
To learn more about your responsibilities as an employer of a juror, see information for employers of jurors.
Lay Magistrate duty
You must allow employees who are lay magistrates time off to perform their duties.
While you are not legally required to pay employees on lay magistrate service, many employers choose to do so.
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Information for employers of jurors
If you have an employee who has been selected to serve as a juror, it will have a significant effect on their ability to attend their place of work.
There is a statutory obligation for employers to allow jurors to attend court. If you have an employee who has been selected to serve as a juror, it may have a significant effect on their ability to attend their place of work.
Length of jury service
Jurors usually try the more serious criminal cases that are heard at the Crown Court, such as assault, burglary, fraud, or murder. Juries are also sometimes required at Coroner's Inquests. The majority of individual trials last only a few days, however, a typical jury can remain in place for up to four weeks (during this time, the same juror can be selected to sit on more than one trial).
Some trials, however, can take weeks, or even months, to complete. It is difficult to estimate at the outset exactly how long each witness' evidence will last or what factors may delay or reduce the length of the trial and the estimated length can change at any stage. You should bear this in mind when making plans for staff cover during periods of absence because of jury service.
The court will keep the jurors informed of the estimated length of the trial as it progresses. If at any time you have any queries you can contact the relevant court office - see jury panel information from the Department of Justice.
Jury selection
All jurors are selected entirely at random, from the initial selection of people from the electoral register through to the selection of the 12 jurors who form the jury. Usually, a panel of 15 to 18 potential jurors is taken to the court at the start of a trial from which the 12 jurors are selected.
For a long trial, however, the trial judge may request a larger panel. Jurors will not be excused from jury service unless they have a valid reason. It is for the judge to decide whether there is a valid reason for excusal from jury service.
Contact with your employee during their jury service
There may be occasions during the course of the trial when the court is not sitting and the jurors are not required. Jurors are encouraged to keep in contact with their employers during such breaks, either by temporarily returning to work (if they are allowed to by their employer), or discussing with a colleague or manager anything work-related which has occurred in their absence. They are not allowed to discuss the details of the case with anyone.
Allowances
Jurors' allowances are set by law and the court has no discretion to exceed them. Allowances cannot be paid to anyone other than the juror. A claim form entitled 'Claim for Payment' is included with the summons for jury service. An information leaflet entitled 'Allowances for Jury Service' is handed out on the first day of service. You may also request a hard copy by contacting the Customer Service Centre on Tel 0300 200 7812 or you can read further details about claiming juror allowances. Jurors can claim three types of allowance: travel; subsistence allowance; and financial loss.
Travel
Reimbursement of standard rate public transport fares, or a set mileage rate if the juror has to drive.
Subsistence allowance
An allowance of up to £5.71 if they are away from home / work over five hours but less than ten hours, or up to £12.17 if they are away from home for longer than ten hours. This meal allowance is only payable if a meal is not provided at public expense. Receipts for any meals bought in these circumstances must be provided and the juror can only claim for the amount spent up to the maximum of the appropriate allowance. Most courthouses provide jury lunches when required.
Financial loss (Including loss of earnings)
Financial loss, which incorporates any loss of earnings, reimburses any loss as a direct result of jury service up to daily maximum limits. The maximum payable doubles from the 11th day of jury service onwards. The maximum limits are for total financial loss so if, for example, a juror is claiming for loss of earnings and childcare on the same day then the maximum relates to the combined loss.
The maximum rates are:
For the first ten days
- For a period not exceeding four hours: £32.47
- For a period of more than four hours: £64.95
From the 11th day onwards
The maximum limit increases to £129.91 per day.
The maximum limits are for combined/total financial loss to include:
- loss of earnings
- childcare
- National Insurance contributions
- pension contributions
If a juror is not being fully paid whilst on jury service they can claim back any shortfall up to the daily maximum. If they are losing more than the maximum, the balance cannot be paid by the court.
If a juror losing earnings wishes to claim financial loss, you as their employer must complete the 'Employer's Certificate' at the back of the claim form on the jury summons, certifying their net daily loss. If they do not earn the same rate each day then an average figure should be used.
The court cannot reimburse loss of earnings without a valid 'Employer's Certificate'. Payment by the Courts and Tribunals Service is made to the juror and any arrangement for employers to recoup wages is a matter between the juror and their employer.
Employers topping up loss of earnings
Many employers with an employee on jury service will continue to pay them whilst on jury service. Other employers will not pay those employees entitled to full reimbursement by the court but will top up the loss for those losing more than the maximum.
For example, if a juror earns £80.00 per day net, but can only claim £64.95 per day in the first ten days, the employer may pay the juror £15.05 net so they do not lose out.
National Insurance contributions whilst on jury service
Your employee may wish to make a National Insurance contribution for the weeks when they were not able to work because they were on jury service and claim it back under the financial loss allowance. This will apply if you do not pay them whilst they are on jury service or if any earnings they receive are less than the Lower Earnings Limit for National Insurance contributions. This is £123 per week for the 2023-24 tax year.
Even if they had lower earnings during the period of jury service, they may not need to be credited with contributions. Because employees' National Insurance contributions are earnings-related, it is possible to pay sufficient for the tax year to count towards future state pension entitlement in a much shorter period. They need only apply for contributions to be credited for periods of jury service to make up their record if they are told that they have a deficient record for the tax year in question, either when they make a claim for benefit in the future or they get a deficiency notice.
Pension contributions
If you are paying a contribution towards your employee's pension that ceases because they will not be working for you for a significant period of time due to their jury service, the loss of pension contributions can be covered by the financial loss allowance. Jurors will be required to provide proof of the contributions, and also proof that their employer is ceasing to pay these contributions during the period that the employee is on jury service. This is also subject to the maximum daily allowance threshold.
It would be useful for you to talk to your employee about their pension scheme so that they understand whether and how payments will be made whilst they are on jury service and whether they need to account to you from the sums paid by the court as allowances (if any).
The court can only pay allowances to the juror and not to any third party such as you as their employer. Therefore, if they are claiming their pension contributions under the financial loss allowance, they should remember that the allowance will be paid to them and it is their responsibility to pay the amount of contributions lost back to you. You and your employee should agree on the procedure for this.
Jurors employed by a recruitment agency
If you are a recruitment agency and one of your employees is called for jury service during a contract to work for an employer, you should fill out the 'Employer's Certificate', reflecting what they would have earned during their period of jury service. It will be necessary for you to state either in a separate letter or on the certificate when the contract is due to expire.
If they are called for jury service just before they start a contract for work, they will have to provide evidence of that contract along with their daily net pay and the duration of the contract.
If they are not working through your agency or they do not have a forthcoming contract, the court cannot pay any loss of earnings allowance.
Insurance
Some business insurance policies have provisions for losses incurred as a result of jury service. They can cover losses due to employees being called for jury service or may also cover any losses incurred as a result of rearranging a business trip. You should carefully read through your policy (if you have one) to check its terms.
The Employment Relations (Northern Ireland) Order 2004
The Employment Relations (Northern Ireland) Order 2004 (Article 20) outlines employers' responsibilities when their employees are summonsed for jury service.
The Order protects employees from any detriment that they might suffer as a result of jury service. This might occur if, for example, a juror was prevented from going back to the same job or was being excluded from pay awards or promotion opportunities as a result of their jury service. Some jobs require skills which need to be current, so an employer who insists on retraining after a long absence eg for safety reasons, may not necessarily be imposing a detriment.
Protection is also given to employees against employers who unfairly dismiss them for performing jury service.
Further jury service
When a jury sits on a trial that the judge deems to have been particularly difficult or demanding for the jury, he has the discretion to give the jurors the right to be excused for as long a period as he thinks fit (this could even be for life), depending upon the circumstances. If they are excused at the end of a trial and are called again they should contact the court office.
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Time off work for employees in the armed forces
Supporting employees linked to the armed forces can benefit your business by promoting leadership skills.
Employees who are in the Reserve Forces or Territorial Army may need time off for training. Reservists may even need time off if they are called up for military service.
For more information, see employing a member of the Reserve Forces and what to expect if a Reservist employee is called up for service.
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Advantages of managing your staff's time off work
The benefits of allowing discretionary time off work, having a time-off policy and considering flexible working.
Allowing staff time off work has a number of benefits.
However, you should ensure that you have a policy in place so you know how to deal with time-off requests.
You might also want to consider allowing flexible working to further improve work-life balance, and you must consider requests from certain qualifying employees.
Advantages of allowing time off work
Agreeing to requests for time off for personal and family reasons - and paying them for this time off - can:
- improve staff retention/loyalty
- maintain or improve staff morale
- reduce the stress caused by a conflict between work and personal commitments
- help your staff see you as a fair employer
Allowing staff to take time off for public duties and service can help them gain new skills and provide them with an opportunity for personal development.
Time-off work policies
It is good practice to have a policy on time off. This can help you deal with time-off requests fairly and consistently.
The policy should cover the statutory time-off rights as well as situations where you may need to grant discretionary time off. Read more on time off work for personal commitments and emergencies.
Any policy should make it clear:
- whether or not discretionary leave will be paid
- how much notice the employee must give in order to qualify for the time off
- what you will do if you suspect an employee is taking the time off not for the reason they claimed
You should ensure that staff are aware of the policy and notify them if it changes in any way.
Make sure your policy is non-discriminatory, including the way you apply it.
You should keep records of requests for time off and how much is taken, especially if it becomes unreasonable. Read more on staff records.
Flexible working
You can give employees more time away from work by allowing them to work flexibly.
Certain employees have the right to request flexible working.
In addition, you should consider allowing those who don't have the right to request flexible working to make such requests.
See flexible working: the law and best practice and how to promote healthy work-life balance in your business.
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Paid and unpaid statutory time-off rights for workers
Information detailing whether you are legally obliged to pay an employee for time off.
The table below shows whether you are legally obliged to pay an employee or worker for time off due to a particular reason.
Reason for the time off All workers or employees only? Statutory or discretionary? Must the time off be paid? Annual leave - 5.6 weeks
All workers
Statutory
Yes
Bank and public holidays *
All workers
Discretionary
No, unless it is part of the minimum statutory annual leave entitlement
Training/continuing education for 16-18 year olds
Employees only
Statutory
Yes
Training to be, and working as, a representative of employee safety
Employees only
Statutory
Yes
Training to be, and carrying out duties as, a pension scheme trustee
Employees only
Statutory
Yes
Training for, and carrying out, trade union duties, including as a union learning and union safety representative
Employees only
Statutory
Yes
Carrying out trade union activities
Employees only
Statutory
No
Training for, and carrying out duties as, a union representative
Employees only
Statutory
Yes
Accompanying a colleague at a disciplinary/grievance/
flexible working requestAll workers
Statutory
Yes
Carrying out duties as an employee representative in a collective redundancy situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as an employee representative in a Transfer of Undertakings (Protection of Employment) (TUPE) transfer situation - including making arrangements to be elected and training as such a representative
Employees only
Statutory
Yes
Carrying out duties as a negotiating representative or information and consultation representative
Employees only
Statutory
Yes
Jobhunting/training when being made redundant
Employees only
Statutory
Yes
Carrying out duties as a member of a special negotiating body or European works council, or an information and consultation representative - including making arrangements to be elected as such a member or representative
Employees only
Statutory
No
Suspension from work on medical grounds
Employees only
Statutory
Yes, for employees with at least one month's service, and for a maximum of six months
Suspension from work on maternity grounds
Employees only
Statutory
Yes
Emergencies involving a dependant
Employees only
Statutory
No
Maternity leave (52 weeks)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Paternity leave (single block of one or two consecutive weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes - subject to certain qualification criteria **
Adoption leave (52 weeks - subject to certain qualification criteria)
Employees only
Statutory
Yes (39 of the 52 weeks - subject to certain qualification criteria) **
Parental leave (subject to certain qualification criteria)
Employees only
Statutory
No
Parental bereavement leave Employees only Statutory Yes, subject to certain qualification criteria Antenatal care
Employees only
Statutory
Yes
Compassionate leave, eg to attend the funeral of a non-dependant
All workers
Discretionary
No
Visiting a sick relative
All workers
Discretionary
No
Moving house
All workers
Discretionary
No
Religious observance
All workers
Discretionary
No - but avoid discrimination on the grounds of religion/belief
Carrying out public duties, eg as a magistrate, school governor, or member of a local authority
Employees only
Statutory
No
Jury service
All workers
Statutory
No
Territorial Army and reservist training
All workers
Discretionary
No
Active duty as a reservist
All workers
Discretionary
No
Extended leave/sabbatical
All workers
Discretionary
No
* You must set out arrangements for working on public and bank holidays in each worker's written statement of employment particulars, including whether or not time off on such days will be paid or unpaid. See the employment contract.** You can claim most or all of this statutory payment back from HM Revenue and Customs - see statutory leave and pay entitlements.
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