United Kingdom: Employee Benefits & Compensation

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Government Seeks Views On Its Draft Revised Code Of Practice On Distribution Of Tips
The UK Government proposes significant updates to the Code of Practice on fair and transparent distribution of tips, introducing new requirements for written tipping policies and mandatory worker consultation. These changes, expected to take effect in late 2026, will strengthen employer obligations beyond the current framework established in October 2024, affecting all businesses whose workers receive tips, service charges, or gratuities.
United Kingdom Employment
FL
Freeths LLP
Article
Employment Bulletin - September 2026
The UK Government is consulting on sweeping reforms to equal pay law that would introduce mandatory pay transparency in job adverts, reinstate statutory questionnaires for discrimination disputes, and create a new enforcement unit with investigative powers. These proposals, alongside recent tribunal decisions on union inducements, restrictive covenants, and discrimination protections, signal a fundamental shift in how employers must approach pay equity and workforce management.
United Kingdom Employment
SM
Slaughter & May
Article
DC Trustee Agenda Update: Current Legal Issues—September 2026
The UK Pension Schemes Act 2026 introduces significant changes to DC pension scheme governance, with new frameworks for Value for Money assessments, scale requirements, and guided retirement principles. Trustees must navigate evolving regulatory requirements as The Pensions Regulator publishes implementation timelines and consultation documents. Understanding these developments is crucial for maintaining compliance and preparing for the upcoming regulatory landscape.
United Kingdom Employment
AO
A&O Shearman
Article
UK Financial Services Remuneration Reform: What Solo-regulated Firms Need To Know
The FCA is proposing to replace three separate remuneration codes with a single, more flexible framework for UK solo-regulated firms. While the new regime would reduce prescriptive requirements around deferral, malus and clawback, it maintains a strong emphasis on governance and evidence-based decision-making. Firms can begin preparing now by reviewing their scope, pay structures and documentation practices ahead of the September consultation deadline.
United Kingdom Finance
AO
A&O Shearman
Article
Section 431 Elections – What Are They And What Are The Tax Benefits?
When employers grant restricted securities to employees, understanding section 431 elections can significantly impact tax liabilities for both parties. This article examines how these elections work, the strict 14-day filing deadline, and demonstrates through detailed calculations why choosing to make this election could save substantial amounts in income tax and national insurance contributions.
United Kingdom Tax
Sa
Shepherd and Wedderburn LLP
Article
EU Social Security Shake-up: What Changes For Employers?
The European Parliament has approved sweeping changes to EU social security coordination rules that will require A1 certificates for nearly all cross-border working arrangements lasting more than three consecutive days within a 30-day period. This fundamental shift eliminates the practical interpretations many employers currently rely on, creating new compliance challenges for organizations with employees working across EU borders.
United Kingdom Employment
LS
Lewis Silkin
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