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Written statement of particulars (terms and conditions)

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Written statement of particulars (terms and conditions)

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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Who should receive a written statement and when?

When starting employment, an employee or worker must be provided with a written document that outlines the most important terms and conditions of their contract. The document is known as a 'written statement of particulars'. For the sake of simplicity it will be referred to as 'written statement' throughout this guidance note.

The written statement must be provided no later than the worker or employee’s start date. Prior to 6 April 2020, the requirement did not apply to workers, and the employer was permitted to issue the written statement to employees within two months of the start date.

The only notable exceptions to the right to a written statement are certain people who are employed as seamen.

What must the written statement cover?

A number of separate documents can form a written statement. Between them these documents must cover all of the information listed in the three tables below.

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  • 12 Apr 2023 13:41

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