ÀÏ˾»úÎçÒ¹¸£Àû

Hours ― the Working Time Regulations

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Hours ― the Working Time Regulations

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Introduction

Workers and employers are free to agree any hours of work they choose up to the maximum working hours set out in SI 1998/1833 (WTR 1988). Those regulations implement the European Working Time Directive (2003/88/EC) and are sometimes known by that label. In addition to regulating the hours that most workers work, those regulations place limits on the average working week, provide for statutory leave entitlement, place limits on night-time working hours and limit the hours that can be worked by young workers.

There are various exclusions from and exception to the various provisions in the WTR 1988. These are detailed at the end of this guidance note (see ‘Exclusions from the Working Time Regulations’ below).

Where there is any chance that a worker who is within the scope of the regulations may have to work hours or shift patterns that are close to the Working Time Regulations (WTR) maximums, contractual terms relating to hours should be drafted with the main provisions of the WTR in mind. See the Written statement of particulars or

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+â„¢
Powered by
  • 15 Oct 2024 12:20

Popular Articles

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more