Employment Notes

UK: April 2024 HR checklist

UK: Gender pay gap reporting - revised final Acas/GEO Guidance published

A revised, final version of the non-statutory guidance by Acas and the Government Equalities Office was published on 3 April 2017, available here.  …

UK: Discretionary benefits - how absolute is an employer’s discretion?

It is tempting, when seeing the words ‘any bonus payment shall be at the company's absolute discretion’ in an employment contract to think that the …

UK: Final form regulations on gender pay gap reporting

The Government has published its long-awaited final form draft regulations on gender pay gap reporting. Subject to Parliamentary approval, the new …

UK: New publications - data transfer, discriminatory adverts, autism, bonus tax avoidance schemes

The Information Commissioner's Office has issued interim guidance following the publication of the proposed EU-US Privacy Shield framework to …

Australia: Courts continue to fetter the employer's discretion when awarding bonuses

Recent decisions of the Australian Courts have highlighted the limits, in the form of an implied term, on an employer’s contractual discretion to award …

UK: Bonus decisions - Wednesbury unreasonableness test is relevant

Last year's Supreme Court ruling (see here) that employers may be required to consider all relevant factors and discount irrelevant ones (the public …

Singapore: Recent case on discretionary bonuses

The High Court of Singapore has confirmed the proposition that discretionary bonuses are exactly that: discretionary. Employees do not have a contractual …

UK: Problem, process and prognosis - the UK legal challenge to the bonus cap

Yesterday afternoon it was announced that the UK Government has launched a legal challenge in the Court of Justice of the European Union against the cap …

UK: Court of Appeal upholds bonus ruling in Dresdner Kleinwort v Attrill

The Court of Appeal has dismissed an appeal from the High Court's ruling that Dresdner Kleinwort had contractually committed to a minimum bonus pool from …

CRD IV - EU Bankers' Bonus Cap

The European Commission intends to replace the existing Capital Requirements Directive (2006/48/EC and 2006/49/EC) (CRD) with a regulation and a …

UK: Taxation of claw-backs - Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis

Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate …