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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by
  • 15 Oct 2024 12:20

Popular Articles

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more Read more