Before making a complaint to an Industrial Tribunal, an employee should seek to resolve the dispute by agreement. This should be done through the business’s own grievance procedure, where it exists. Employers and employees may seek assistance from the reconciliation officer of the Labour Relations Agency. The time limit for an application to the Industrial […]
General As in Ireland, there is no legal requirement for an employer to operate a pension scheme in England and Wales If there is no employer-sponsored pension scheme, there are obligations to make a stakeholder pension arrangement available for contributions by the employee, in much the same way as a PRSA must be made available […]
General Pension contribution rules are broadly similar in Ireland and the United Kingdom. The principal types of pension schemes are Occupational Schemes and Personal Pension schemes. An occupational scheme is one provided by an employer. An individual may join an employer’s scheme or opt to set up a personal pension scheme. He/she may also contribute […]
General As in Ireland, there are a number of share option and share purchase schemes, which receive favourable tax treatment. They represent a means of rewarding and incentivising employees on a tax efficient basis. A share option is an offer to an employee of a right to purchase shares at a future date at an […]
Deductions The conditions under which deductions may be made from salary and wages are prescribed by the Employment Rights Act. A claim for breach of the legislation may be brought to an Employment Tribunal or the civil courts. The civil court claim is for breach of contract. Ordinary contract law principles apply to non-payment for […]