Contractual terms

Produced by Tolley in association with

Employment Tax

Guidance

The basic relationship between an employer and an employee is governed by the contents of the contract of employment. The parties also have rights and obligations under statute and common law.

The terms of the contract are important in determining the status of the individual for employment law and tax purposes (although a court will also look beyond the written contractual terms to the reality of the relationship between the parties). Different employment law rights apply to employees, workers and self-employed individuals.

A contract of employment can be made up of the following types of terms:

•
express
•
implied
•
imposed / statutory
•
incorporated

Express terms

Terms expressly agreed between the parties will generally take precedence in governing the relationship between an employer and an employee. However, express terms could be deemed to be

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Josie Macleod

Associate at Charles Russell Speechlys , Employment Tax

Josie advises on all aspects of UK employment law, acting for individuals, charities and businesses and advising on both contentious and non-contentious matters. Josie has experience in litigation involving equal pay, disability discrimination and sex discrimination. Josie also has experience in Data Subject Access Requests, preparing policies and staff handbooks, drafting contracts of employment and advising in relation to settlement agreements.

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