ÀÏ˾»úÎçÒ¹¸£Àû

Guarantee payments and suspension on medical grounds

Produced by Tolley in association with
Employment Tax
Guidance

Guarantee payments and suspension on medical grounds

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Guarantee payments

An employee is entitled to a guarantee payment for any workless day. This is a day throughout which he would normally be required to work but his employer does not provide him with work because:

  1. •

    it does not need as much work done of the kind the employee is employed to do (eg due to a lack of orders)

  2. •

    something happens which affects the work he is required to do (eg a threatened power cut)

ERA 1996, s 28

A ‘day’ is the period from midnight to midnight except where a period of work extends over midnight into the next day, in which case the work is treated as falling wholly within the day (from midnight to midnight) in which the majority of work was done.

In general, the right to a guarantee payment only arises after an employee has been continuously employed for one-month ending with the day before the workless day. An employee is not entitled to a guarantee payment where:

  1. •

    the failure to provide

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

Sarah Bradford
Sarah Bradford

Director at Writetax Ltd


Sarah Bradford BA(Hons), ACA, CTA (Fellow) is the director of Writetax Ltd, a company providing tax technical writing services on tax and National Insurance, and also of its sister company, Writetax Consultancy Services Ltd. Sarah writes widely on tax and National Insurance and is the author of several books.

Powered by
  • 16 Aug 2023 11:30

Popular Articles

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more