˾ҹ

Collective agreements

Produced by Tolley in association with
Employment Tax
Guidance

Collective agreements

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Collective agreements are agreements negotiated between one or more trade union and one or more employer or employers' association. Collective agreements can affect almost all aspects of the employment relationship and the terms and conditions of an individual employment contract, including:

  1. remuneration

  2. working hours

  3. working conditions

  4. overtime

  5. disciplinary procedures

  6. grievance procedures

  7. training

  8. health and safety

TULR(C)A 1992, s 178(1)

Collective agreements can cover all employees, they are not limited to the union members.

Enforceability between union and employer

The provisions of TULR(C)A 1992 as well as the common law both hold that the existence of a collective agreement does not equate to an intention to create legal relations between the parties. In order for a collective agreement to be enforceable between the union and the employer it must:

  1. be in writing, and

  2. contain a provision clearly indicating that the parties intend it to be legally enforceable

This rule applies to collective agreements only where they relate to:

  1. terms and conditions of employment, or the physical conditions of work

  2. engagement

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™
Powered by
  • 14 Sep 2022 10:09

Popular Articles

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more