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England Hiring

20.10. 英國僱傭合約Employment Contracts —

在工作的第一天，書面聲明必須發給將為雇主工作超過一個月的任何僱員。該聲明還需要包括以下附加信息：

• • 一份工作預計持續多久；
  • 雇主和員工為終止協議而需要發出的通知數量；
  • 病假和工資資格的詳細信息；
  • 其他類型的帶薪休假詳情，例如產假和陪產假；
  • 任何試用期的期限和條件；
  • 總報酬，包括代金券、午餐和健康保險；
  • 正常工作時間以及這些時間是否可變；和
  • 雇主提供的任何培訓權利。

儘管雇主和僱員通常可自由同意提供就業的條款，但英國法律強加了許多可能凌駕於合同條款之上的義務、權利和保護。
即使雙方同意替代國家/地區的法律管轄僱傭合同，這些也可能適用。
未經僱員同意，不得更改其合同隱含條款。
根據英國法律，某些條款隱含在僱傭合同中。僱員的隱含職責包括：

• 忠誠（忠實地為雇主服務，不違背其利益），
• 服從，
• 盡職調查和關注以及
• 保護商業秘密和機密信息。

通常與雇主有關的隱含的術語，包括與僱員保持信任和信心關係的義務。
雇主有義務公平對待其僱員，對他們負責任並真誠地對待他們，並關心他們的健康和安全。

試用期。試用期的目的是允許雇主和僱員，在初始階段相互評估和評估僱傭角色。
試用期通常為 1 到 6 個月，通常可以在縮短的合同通知期後終止。
雇主必須在僱員成功完成試用期後通知僱員。

如果試用期僱員的表現不令人滿意，雇主應就如何達到表現和行為標準提供指導。
如有必要並在勞動合同中有規定，試用期可以延長。
如果員工在試用期內缺勤很長時間——例如，由於病假、殘疾或產假——試用期可能需要延長，以使員工有公平的機會證明其適合該工作。
書面條款。
根據 1996 年就業權利法，雇主必須在僱員開始工作後的兩個月內，向僱員提供一份關於僱傭條款和條件的書面聲明，包括：

• 雇主和僱員的姓名；
• 就業開始日期；
• 報酬，包括支付率和支付時間；
• 幾小時的工作;
• 假期權利，包括公共假期和假期工資；
• 有關疾病和傷害的政策，包括病假工資的規定；
• 養老金計劃的細節；
• 僱員或雇主必須給予終止僱傭的通知期限；
• 職位名稱或工作簡要說明；
• 工作的地方;
• 如果合同是固定期限的，何時終止；
• 直接影響僱傭條款和條件的任何集體協議的細節；
• 當員工需要在英國境外工作超過一個月時，有關在此期間適用的條款的某些進一步詳情；
• 是否有有效的外包證明——如果存在滿足特定條件的職業養老金計劃，通常會產生這樣的證明，即雇主將退出參與額外的國家養老金計劃並因此將降低國民保險繳款；
• 說明適用於員工的任何紀律處分規則，或提及員工可以合理訪問的規定規則的文件；
• 如果員工不滿意任何紀律處分決定，可以向其提出申請，並且
• 說明員工如何提出申訴的說明。

The written statement must be issued on the first day of work to any employees who will be working for the employer for more than one month.
The statement will also need to include the following additional information:

• how long a job is expected to last;
• the amount of notice the employer and worker are required to give to terminate the agreement;
• details of eligibility for sick leave and pay;
• details of other types of paid leave, such as maternity leave and paternity leave;
• the duration and conditions of any probationary period;
• total remuneration, including vouchers, lunch, and health insurance;
• the normal working hours and whether such hours may be variable; and
• any training entitlement provided by the employer.

Although employers and employees are generally free to agree to the terms on which employment is offered, British law imposes a number of obligations, rights, and protections that may override the terms of the contract.
These may apply even if the parties have agreed that the laws of an alternative country should govern the contract of employment.
No change to an employee’s contract may be made without his or her consent. Implied terms.
Certain terms are implied in contracts of employment under British law. Implied duties of an employee include:

• fidelity (serving the employer faithfully and not acting against its interests),
• obedience,
• due diligence and care and
• preserving trade secrets and confidential information.

Terms commonly implied with regard to the employer include the duty to maintain a relationship of trust and confidence with the employee.
The employer is obliged to treat its employees fairly, to act responsibly and in good faith towards them, and to care for their health and safety.

Probation.
The purpose of probation is to allow for an initial period during which the employer and the employee can assess each other and the employment role.
A probationary period, which generally runs between one and six months, can usually be terminated on a reduced contractual notice period. The employer must notify employees when they have successfully completed the probationary period.
If a probationary employee’s performance is not satisfactory, the employer should provide guidance as to how standards of performance and behavior can be met.
If necessary and provided for in the employment contract, the probationary period can be extended.
If an employee is absent for a significant period during the probationary period—due, for example, to sickness, disability or maternity leave—the probationary period may need to be extended to allow the employee a fair chance to prove suitability for the job. Terms in writing.
Under the Employment Rights Act 1996, an employer must give an employee within two months of the start of work a written statement of the terms and conditions governing employment, including:

• names of employer and employee;
• date when employment began;
• remuneration, including rate and time of payment;
• hours of work;
• holiday entitlement, including public holidays and holiday pay;
• policy regarding sickness and injury, including provision for sick pay;
• details of pension plan;
• length of notice employee or employer must give to terminate employment;
• job title or brief description of work;
• place of work;
• if the contract is for a fixed term, when it will terminate;
• details of any collective agreements that directly affect the terms and conditions of employment;
• when the employee is required to work outside the U.K. for more than a month, certain further particulars regarding the terms applying during such period;
• whether there is a contracting-out certificate in force—such a certificate will be issued where there is an occupational pension scheme in place that satisfies certain conditions and will usually have the effect that the employer will contract out of participation in the additional state pension and will therefore make lower national insurance contributions;
• a note specifying any disciplinary rules applicable to the employee or referring to a document setting out the rules which can be reasonably accessed by the employee;
• a person to whom the employee can apply if dissatisfied with any disciplinary decision and
• a note setting out how the employee may raise a grievance.

20.90. Reference Citations —
Employment Contracts: Employment Rights Act 1996, §§1, 138
Restrictions on Hiring: Children and Young Persons Act 1933, §§ 23, 24
Recordkeeping: National Minimum Wage Regulations 2015, § 59;
Working Time Regulations 1998, No. 1833, § 9
Background Checks: The Police Act 1964, ch. 48;
Asylum and Immigration Act 1996, ch. 49;
Immigration, Asylum and Nationality Act 2006, ch. 13
Noncompetition Agreements: The Trade Secrets Regulations, 2018

英國福利Benefits

70.10. 英國休假Vacation —

根據《工作時間條例》，全職僱員每年有權享有至少 28 天的帶薪年假。
除非僱傭合同另有規定，年假權利包括銀行假期。
假期工資通常基於假期前 52 週的平均工資，或者如果員工為雇主工作少於 52 週，則基於工作週數。
除非員工的僱傭終止，否則工資不能代替休假。員工從受僱開始就開始累積年假。

在就業的第一年，年假在每個月初按全年應享權利的十二分之一計算。
每年享有 28 天假期的員工，最多可將未使用的 8 天年假結轉到下一年。
休假的一般通知期至少是員工想要休假的時間的兩倍（例如 1 天休假提前 2 天通知）。
雇主可以拒絕休假申請，但他們必須發出與申請休假時間一樣多的通知（例如，申請的休假為 2 週，則提前 2 週通知）。
Covid-19 更新（2020 年 3 月 27 日生效）：由於健康危機而沒有用完所有年假的員工，在接下來的兩年中最多可以結轉四個星期的未用年假。
Covid-19 更新（2020 年 4 月生效）：員工有權享受一種稱為“緊急志願服務假 (EVL)”的新形式的無薪假。
符合條件的員工在任何 16 週期間最多可參加 4 週的 EVL。
保證員工有權以相同的身份返回工作崗位，並受到保護不被解僱。

Under the Working Time Regulations, full-time employees are entitled to a minimum of 28 days of paid annual leave each year.
Unless the employment contract states otherwise, the annual leave entitlement includes bank holidays.
Vacation pay is usually based on the average pay over the 52 weeks prior to the vacation, or the number of weeks of employment if the worker has been with the employer for less than 52 weeks.
Payment cannot be substituted for days off except where the worker’s employment is terminated.
Employees start to accrue annual leave from the start of their employment.
During the first year of employment, annual leave accrues at the rate of one-twelfth of a full year’s entitlement at the beginning of each month.
Employees entitled to 28 days’ leave per year can carry over up to eight unused days of annual leave into the next year.
The general notice period for taking leave is at least twice as long as the amount of leave a worker wants to take (e.g. 2 days’ notice for 1 day’s leave).
An employer can refuse a leave request but they must give as much notice as the amount of leave requested (e.g. 2 weeks’ notice if the leave requested was 2 weeks).

Covid-19 update (effective March 27, 2020): Employees who have not used all of their annual leave due to the health crisis may carry over up to four weeks of unused annual leave for the next two years.
Covid-19 update (effective April 2020): Employees are entitled to a new form of unpaid leave called ‘Emergency Volunteering Leave (EVL)’.

Eligible employees may take a maximum of four weeks’ EVL in any 16-week period.
Employees are guaranteed a right to a return to work on the same status and are protected from dismissal.

70.20. 英國假期Holidays —

以下是英格蘭和威爾士的國定假日，但在法律上雇主沒有義務放假： • 元旦 • 耶穌受難日 • 復活節星期一 • 五月初銀行假期（五月初，具體日期每年不同） • 春季 銀行假期（5 月下旬，確切日期每年不同） • 夏季銀行假期（8 月下旬，確切日期每年不同） • 聖誕節 • 節禮日

在英格蘭和威爾士屬於公共假期的某些日子，在蘇格蘭不是公共假期，反之亦然。
在英國，銀行假期不一定是帶薪假期。
雇主可以選擇將銀行假期，作為員工法定年假的一部分。
當員工在國定假日工作時，他們沒有獲得額外工資的法定權利。

The following are national holidays in England and Wales, but employers are not legally bound to give these days off: • New Year’s Day • Good Friday • Easter Monday • Early May bank holiday (early May, precise date varies year to year) • Spring bank holiday (late May, precise date varies year to year) • Summer bank holiday (late August, precise date varies year to year) • Christmas Day and • Boxing Day

Certain days that are public holidays in England and Wales are not public holidays in Scotland and vice-versa.
In the UK, bank holidays do not have to be given as paid leave.
Employers can choose to include bank holidays as part of a worker’s statutory annual leave.
When employees work on a national holiday, they have no statutory right to extra pay.

70.30. 英國產假Maternity Leave —

懷孕僱員有權享受 52 週的產假。
前 26 周稱為“普通產假”（OML），最後 26 周稱為“額外產假”（AML）。
儘管員工不必休完所有 52 週的產假，但他們必須在嬰兒出生後休兩週假。
若雇主允許僱員在分娩後兩週內，重返工作崗位是一種刑事犯罪。
最早可以休假的時間是預產期前 11 週。
如果懷孕僱員為雇主工作了至少 26 週，並滿足最低收入要求，他們也有權獲得最多 39 週的法定產假工資 (SMP)。
在前六週，法定產假工資按僱員每周平均工資總額的 90% 支付。
在剩餘的 33 週內，法定產假工資按每週基本金額，或僱員平均每週總工資的 90% 支付，以較低者為準。

從 2020 年 4 月 6 日到 2021 年 4 月 5 日，每週基本金額為 151.20 磅。
失去孩子或死產的員工有權休兩週的帶薪喪假。
假期適用於所有失去 18 歲以下孩子，或孩子在懷孕 24 週後死產的員工。
員工在損失後的 12 個月內可以以兩週的時間，或以兩週為單位的增量休假。
要獲得法定喪親津貼，僱員必須為雇主連續服務 26 週，並且每周平均收入超過收入下限。
雇主可以從國家收回大部分法定產假工資。
除了法定最低限額之外，許多雇主還支付款項。在產假期間，僱傭合同繼續有效，僱員有權獲得除佣金、合同獎金、工資和薪金以外的所有合同福利。
休完產假重返工作崗位的婦女必須恢復原職務，或者如果休產假超過 26 週，則必須獲得同等工作，除非雇主有資格獲得某些法定例外情況。
以懷孕為由解僱則是無效的，屬於性別歧視。

從 2020 年 4 月 6 日到 2021 年 4 月 5 日，要獲得產假工資的資格，員工還必須至少獲得 120 英鎊，每週工資總額的下限（平均超過八週）。
共享育兒假。如果符合某些資格標準，父母可以共享最多 50 週的假期。
母親仍必須在出生後的最初兩週內休完產假，但隨後可以縮短產假並換取共享育兒假。
然後，父母可以選擇如何分配剩餘的休假權利。
法律允許父母在孩子的第一年，最多休三個時間段的共享育兒假。
他們必須在休假前至少提前八週通知雇主。育兒假工資目前是員工平均收入的 90%，即每週 148.68 英鎊。

Pregnant employees are entitled to 52 weeks’ maternity leave.
The first 26 weeks is known as ‘Ordinary Maternity Leave’ (OML), the last 26 weeks as ‘Additional Maternity Leave’ (AML).
Although employees do not have to take all 52 weeks of their maternity entitlement, they must take two weeks’ leave once the baby is born.
It is a criminal offense for an employer to allow an employee to return to work within two weeks of giving birth.
The earliest that leave can be taken is 11 weeks before the expected week of childbirth.

Pregnant employees also are entitled to receive up to 39 weeks of statutory maternity pay (SMP) if they have worked for the employer for at least 26 weeks and meet minimum earnings requirements.
For the first six weeks, statutory maternity pay is payable at 90 percent of the employee’s average weekly gross pay.
For the remaining 33 weeks, statutory maternity pay is payable at a basic weekly amount or 90 percent of the employee’s average weekly gross pay, whichever is lower.

Effective from April 6, 2020, to April 5, 2021, the basic weekly amount is 151.20 pounds.
Employees who suffer the loss of a child or a stillbirth are entitled to two weeks’ paid bereavement leave.
The leave applies to all employees who suffer the loss of a child under the age of 18 or whose child is stillborn after 24 weeks of pregnancy.
Employees may either take the leave as a two-week period or in two one-week increments in the 12 months following the loss.
To be eligible for statutory bereavement pay, employees must have accrued 26 weeks’ continuous service with their employers, and have weekly average earnings over the lower earnings limit.
Employers can recover most of the cost of statutory maternity pay from the state.
Many employers make payments in addition to this statutory minimum.
During the maternity leave, the contract of employment continues and the employee is entitled to receive all her contractual benefits except commission, contractual bonus, wages and salary.
A woman returning to work from pregnancy leave must be reinstated to her former position or, if she takes more than 26 weeks of maternity leave, must be given an equivalent job, unless the employer qualifies for certain statutory exceptions.
Dismissal on grounds of pregnancy is invalid and qualifies as sex discrimination.

Effective from April 6, 2020, to April 5, 2021, to qualify for maternity leave pay, the employee also must have earned at least the lower earnings limit of 120 pounds of gross pay per week as averaged over eight weeks. Shared parental leave.
Up to 50 weeks of leave can be shared by parents if they meet certain eligibility criteria.
Mothers must still take the initial two weeks after birth, but they can then shorten their maternity leave and exchange it for shared parental leave.
The parents will then have the choice of how to split up the remainder of the leave entitlement.
The law allows parents to take up to three blocks of shared parental leave in the course of the child’s first year.
They must give their employer at least eight weeks notice before taking the leave.
Parental leave pay is currently 90 percent of the employee’s average earnings or 148.68 pounds per week.

70.40. 英國陪產假Paternity Leave —

符合條件的員工目前可以在孩子出生，或領養後的八週內，連續休兩週的帶薪陪產假，每次以一周為單位。
要符合資格，僱員必須連續工作 26 週，有或預期有撫養孩子的責任，並且是孩子的親生父親，或已婚或孩子母親的民事伴侶。
法定陪產假工資 (SPP) 可按每週基本金額，或員工平均每週總工資的 90% 支付，以較低者為準。
從 2020 年 4 月 6 日到 2021 年 4 月 5 日，每週基本量為 151.20 磅。
休完陪產假的員工必須回到原來的崗位。

Eligible employees can currently take two consecutive weeks’ paid paternity leave within eight weeks of a child’s birth or adoption in blocks of a week at a time.
To be eligible, an employee must have 26 weeks of continuous service, have or expect to have responsibility for the upbringing of the child, and be the biological father of the child or married to or the civil partner of the child’s mother.
Statutory Paternity Pay (SPP) is payable at a basic weekly amount or 90 percent of the employee’s average weekly gross pay, whichever is lower.
Effective from April 6, 2020, to April 5, 2021, the basic weekly amount is 151.20 pounds.
An employee returning from paternity leave must be returned to his former position.

70.50. 英國病假Sick Leave —

每週收入超過 116 英鎊，且無法連續工作超過四天的員工，有權從雇主支付的缺勤第四天起，獲得每週 94.25 英鎊的法定病假工資，最長可達 28 週。
要符合資格，僱員必須通知雇主缺勤並提供疾病證據。
標準病假工資 (SSP) 的金額由法規規定並定期修訂。
員工因病缺勤的前三天不會收到 SSP。 SSP 由雇主支付，不能從政府那裡收回。
雇主不能要求僱員為病假付款做出貢獻。雇主必須保留病假付款的記錄。
雇主不遵守 SSP 義務可能構成刑事犯罪。
提供健康和工作評估和諮詢服務，為僱員和雇主提供免費的職業健康。
該服務包括因病缺席 4 週後的職業健康評估。
從 2020 年 4 月 6 日到 2021 年 4 月 5 日，要獲得法定病假工資，員工需要至少賺取每週 120 英鎊的總收入下限，並給予適當通知。

Covid-19 更新（2020 年 3 月 13 日生效）：如果員工需要自我隔離，他們必須接受 SSP，因為： • 他們有 Covid-19， • 他們有 Covid-19 症狀， • 他們與有 Covid-19 症狀的“關聯家庭”或“大家庭”中的某個人處於“泡泡”中，或者 • 他們被醫生告知要自我隔離。
這些員工將從第一天，而不是第四天開始領取 SSP 工資。
僱員少於 250 人的雇主能夠為這些僱員收回，每名僱員最多兩週的 SSP。

An employee who earns over 116 pounds a week and is incapable of working for more than four consecutive days is entitled to statutory sick pay of 94.25 pounds per week from the fourth day of absence from work paid by the employer for up to 28 weeks.
To be eligible, an employee must notify the employer of the absence and supply evidence of illness.
The amount of standard sick pay (SSP) is set by statute and regularly revised.
Employees do not receive SSP for the first three days of any sickness absence.
SSP is paid by the employer and is not recoverable from the government.
Employers cannot require employees to contribute towards sick leave payments.
Employers are required to keep records of sick payments.
Employer noncompliance with SSP obligations can be a criminal offense.
A health and work assessment and advisory service is available to offer free occupational health for employees and employers.
The service includes an occupational health assessment after four weeks of absence due to an illness.

Effective from April 6, 2020, to April 5, 2021, to qualify for statutory sick pay, an employee needs to earn at least the lower earnings limit of 120 pounds per week in gross pay and give proper notice.
Covid-19 update (effective March 13, 2020): Employees must receive SSP if they need to self-isolate because: • they have Covid-19, • they have Covid-19 symptoms, • they are in a “bubble” with someone in a “linked household” or “extended household” that has Covid-19 symptoms, or • they have been told to self-isolate by a doctor.
These employees will receive SSP pay from day one instead of day four.
Employers with fewer than 250 employees will be able to reclaim SSP for these employees for up to two weeks per employee.

其他休假Other Leave —

領養假。
符合條件的員工有權休 52 週的普通收養假。
前 26 周稱為普通收養假，後 26 周稱為額外收養假。
最多可在孩子開始與僱員同住以在英國境內收養前 14 天開始休假。
對於海外收養，休假可以在孩子抵達英國時，或在該日期後的 28 天內開始。
法定收養費 (SAP) 最多可支付 39 週。
在前六週，法定領養工資，按員工每周平均總工資的 90% 支付。
在剩餘的 33 週內，法定產假工資，按每週基本金額或僱員平均每週總工資的 90% 支付，以較低者為準。
從 2020 年 4 月 6 日到 2021 年 4 月 5 日，每週基本金額為 151.20 磅。

父母喪假。
在失去 18 歲以下的孩子或懷孕 24 週後流產後，員工有資格獲得最多兩週的假期。
連續服務 26 週的員工有權按法定標準享受帶薪休假，其他員工則有權享受無薪休假。
從孩子死亡之日起最多可休假 56 週。
休假可以作為一個為期兩週的單獨休假，也可以作為兩個單獨的一周休假。

Adoption leave. Eligible employees are entitled to 52 weeks of ordinary adoption leave.
The first 26 weeks is known as ordinary adoption leave, and the last 26 weeks as additional adoption leave.
Leave can start up to 14 days before the child starts living with the employee for an adoption within the United Kingdom.
For an overseas adoption, the leave may begin when the child arrives in the United Kingdom or within 28 days of that date.
Statutory Adoption Pay (SAP) can be paid for up to 39 weeks.
For the first six weeks, statutory adoption pay is payable at 90 percent of the employee’s average weekly gross pay.
For the remaining 33 weeks, statutory maternity pay is payable at a basic weekly amount or 90 percent of the employee’s average weekly gross pay, whichever is lower.
Effective from April 6, 2020, to April 5, 2021, the basic weekly amount is 151.20 pounds.

Parental Bereavement Leave. Employees are eligible for up to two weeks of leave following the loss of a child under the age of 18 or a stillbirth after 24 weeks of pregnancy.
Employees with 26 weeks’ continuous service are entitled to paid leave at the statutory rate and other employees are entitled to unpaid leave.
The leave can be taken up to 56 weeks from the date of the death of the child.
The leave can be taken as either a single block of two weeks or as two separate blocks of one week.

70.60. 英國養老金和社會保障Pensions and Social Security —

所有雇主都必須自動將員工納入養老金計劃。
雇主可以使用獨立運行、政府支持的固定繳款計劃、國家就業儲蓄信託基金 (NEST)，或他們自己的計劃，可以固定繳款計劃或固定收益計劃。
自動加入的員工可以在加入後的一個月內選擇退出，或者可以在一個月的期限屆滿後停止所有繳款。
僱員可以從 55 歲到 75 歲之前提取 NEST 基金。
養老金監管機構是一個非部門公共機構，由國務卿支持，負責監管基於工作的養老金計劃（通常稱為“計劃”）英國）雇主向僱員提供的。

自動註冊/NEST 是現有國家養老金的補充：

• 基本國家養老金，由國民保險繳款 (NIC) 提供資金；
• 國家二級養老金，對同樣由 NIC 資助的基本國家養老金的補充。

僱員可以從男性 65 歲和女性 65 歲開始領取國家養老金。
覆蓋範圍：自動註冊/NEST：年收入超過 10,000 英鎊的 22 歲至其國家養老金年齡之間的員工，需要自動註冊和最低供款。
基本國家養老金和國家第二養老金：從 2020 年 4 月 6 日到 2021 年 4 月 5 日，所有低於國家養老金年齡，但 16 歲以上且每週收入至少達到 183 英鎊主要門檻的員工，通常都受要求扣除他們的工資以資助基本國家養老金。
員工也可以自願捐款以填補他們記錄中的空白。
在某些情況下，例如花時間照顧殘疾親屬，或使用配偶或民事伴侶的供款記錄，供款可以記入員工的記錄，而不是實際支付。
國家二級養老金，有時也稱為 S2P，是對基本國家養老金的補充。

從 2020 年 4 月 6 日到 2021 年 4 月 5 日，在一個納稅年度內從一個雇主處，獲得至少每週 120 英鎊收入下限的僱員可享受 State Second Pension 的福利，但只有那些每周至少支付 166 英鎊的主要門檻，並且要求扣除他們的工資以資助州第二退休金。
員工可以選擇退出或退出國家第二養老金，並因此支付較低的國家保險費。
選擇退出的員工通常已加入固定福利退休計劃。

但是，目前包括 NEST 在內的固定繳款計劃成員的外包已被取消。（更早的類似計劃，國家收入相關養老金計劃 (SERPS)，從 1978 年 4 月 6 日到 2002 年 4 月 5 日。）為 SERPS 和 S2P 做出貢獻的員工可能能夠從兩者中獲得收益。
比率和閾值：自動註冊/NEST：僱員和雇主對僱員退休金計劃的繳費率對僱員的合格收入有效。
雇主選擇是否將每位員工的合格收入定義為：

• 支付給僱員的工資高於國家收入下限至國家收入上限或
• 僱員的全部稅前工資或工資。

從 2020 年 4 月 6 日到 2021 年 4 月 5 日，就每周金額而言，收入下限為 120 英鎊，收入上限為 962 英鎊，就年度金額而言，收入下限為 6,136 英鎊和收入上限為 50,000 英鎊。
僱員為雇主服務三個月後，退休金計劃開始供款。
僱員退休金計劃所需的繳費率為雇主 3% 和僱員 5%，總繳費率為 8%。
員工有資格就其對員工退休金計劃的部分所需供款獲得稅收減免。
政府提供僱員繳費率 5% 的 1 個百分點的稅收減免，有效僱員繳費率為 4%。

基本國家養老金和國家二級養老金：國家養老金主要通過 1 類 NIC 提供資金。有兩種類型的 1 類 NIC：主要供款，雇主從僱員的工資中扣除，以及次要供款，由雇主支付。
兩種繳費的費率取決於僱員的國民保險類別（由字母指定）和收入。
A 類是最常見的國民保險類別，涵蓋 16 歲以上但未達到國家養老金年齡但未選擇退出國家第二養老金的男性和女性。
選擇退出（或“合同退出”）第二期國家養老金的員工通常繳納較低的第 1 類供款，並有權獲得已支付的供款回扣。
在某些情況下，例如花時間照顧殘疾親屬或使用配偶或民事伴侶的供款記錄，供款可以記入員工的記錄，而不是實際支付。

All employers are required to automatically enroll their employees into a pension plan.
Employers can use the independently run, government-backed defined contribution plan, National Employment Savings Trust (NEST), or their own plan, which could be either a defined contribution plan or a defined benefit plan.
Employees who have been automatically enrolled can opt out within one month of enrollment, or can stop all contributions after the one-month deadline has expired.
An employee may withdraw NEST funds starting at age 55 and before age 75.
The Pensions Regulator, an executive non departmental public body, sponsored by the Secretary of State for Work and Pensions, regulates work-based pension plans (usually called “schemes” in the United Kingdom) that an employer makes available to employees.
Auto-enrollment/NEST is in addition to existing state pensions:

• basic State Pension, which is funded by National Insurance contributions (NICs);
• State Second Pension, a supplement to the basic State Pension that also is funded by NICs. An employee can start claiming state pensions at age 65 for men and age 65 for women.

Coverage: Auto-enrollment/NEST: Automatic enrollment and minimum contributions are required for employees between age 22 and their state pension age who annually earn more than £10,000.
Basic State Pension and State Second Pension: Effective from April 6 2020, to April 5, 2021, all employees who are under state pension age but older than age 16 and who earned at least the primary threshold of 183 pounds per week generally were covered by the requirement to have their wages deducted to fund the Basic State Pension.

Employees may also make voluntary contributions to fill gaps in their record.
Contributions can be credited to an employee’s record, rather than be actually paid, under certain circumstances such as time spent caring for a disabled relative or using the contribution record of a spouse or civil partner.

The State Second Pension, sometimes called S2P, is a supplement to the Basic State Pension.
Effective from April 6, 2020, to April 5, 2021, employees who are paid at least the lower earnings limit of 120 pounds per week from one employer for a tax year are covered by the benefits of the State Second Pension, but only employees who are paid at least the primary threshold of 166 pounds per week are covered by the requirement to have their wages deducted to fund the State Second Pension.

Employees may opt out, or contract out, of the State Second Pension and consequentially pay lower National Insurance contributions.
The employees who opt out usually have joined a defined benefit retirement plan.

However, currently, contracting out is abolished for members of defined contribution plans, including NEST. (An earlier, similar plan, State Earnings-Related Pension Scheme (SERPS), ran from April 6, 1978, to April 5, 2002.)
Employees who contributed to both SERPS and S2P may be able to collect benefits from both.
Rates and Thresholds: Auto-enrollment/NEST: The employee and employer contribution rates to an employee’s pension plan are in effect on the employee’s qualifying earnings.
An employer chooses whether it defines qualifying earnings for each of its employees as either: • wages paid to an employee that are above the national lower earnings limit an up to the national upper earnings limit or • an employee’s full pretax salary or wages.

Effective from April 6, 2020, to April 5, 2021, with regard to weekly amounts, the lower earnings limit is 120 pounds and the upper earnings limit is 962 pounds, and with regard to annual amounts, the lower earnings limit is 6,136 pounds and the upper earnings limit is 50,000 pounds.
Pension plan contributions start after an employee has three months of service with an employer.
The required contribution rates for an employee pension plan are 3 percent for employers and 5 percent for employees, for a total rate of 8 percent.
Employees are eligible for tax relief on part of their required contribution to an employee pension plan.

The government offers tax relief of 1 percentage point of the employee contribution rate of 5 percent, for an effective employee contribution rate of 4 percent.
Basic State Pension and State Second Pension: State pensions primarily are funded through Class 1 NICs.
There are two types of Class 1 NICs: primary contributions, which an employer deducts from an employee’s pay, and secondary contributions, which are paid by the employer.
Rates for both types of contributions depend on the employee’s National Insurance category (designated by a letter) and earnings.
Category A is the most common National Insurance category which covers men and women over age 16 but under state pension age who have not opted out of the State Second Pension.
Employees who have opted out (or “contracted out’) of the Second State Pension generally make a lower rate of Class 1 contributions and are entitled to rebates of contributions already paid.
Contributions can be credited to an employee’s record, rather than be actually paid, under certain circumstances such as time spent caring for a disabled relative or using the contribution record of a spouse or civil partner.

70.70. 英國勞動賠償金Workers’ Compensation —

雇主必須為僱員在受僱期間遭受的身體傷害或疾病的責任投保。該保單必須為實體提供至少500萬英鎊的保障。

Employers must maintain insurance against liability for bodily injury or disease sustained by employees in the course of their employment.
The policy must cover the entity for at least 5 million pounds.

70.90. Reference Citations —

Vacation: Working Time Regulations 1998, No. 1833; Working Time (Amendment) Regulations 2001, No. 3256; Working Time (Amendment) Regulations 2007, No. 2079;
Holiday Entitlement Holidays: Banking and Financial Dealings Act 1971, ch. 80; U.K. Bank Holidays
Maternity Leave: Employment Rights Act 1996, ch. 18 §§ 71-75; Children and Families Act 2014, Part 7;
Maternity Pay and Leave Paternity Leave: Employment Rights Act 1996, ch. 18 §§ 80A-80E;
Statutory Paternity Pay and Statutory Adoption Pay (Weekly Rates) Regulations 2002
Sick Leave: Social Security Contributions and Benefits Act 1992, § 151
Other Leave: Children and Families Act 2014, § 75G; Shared Parental Leave and Pay; Parental Bereavement Leave Act, 2018, § 80EA;
Parental Bereavement Leave and Pay Consultation, Government Response, 2018
Pensions and Social Security: National Employment Savings Trust;
National Insurance Workers’ Compensation: Employers’ Liability Act 1969; Industrial Injuries Disablement Benefit

英國終止僱用Termination

100.10. 英國雇主終止僱用Termination by Employer —

根據 1996 年《就業權利法》，已完成一個月連續服務的僱員，有權獲得至少一周的終止通知。
服務兩年後，員工有權在服務滿 12 年後，每服務一年獲得最多 12 週的通知。
僱傭合同可能包含更慷慨的條款，英國雇主通常同意在僱傭開始後，至少提前一個月通知員工解僱，而高階員工則提前三到六個月通知。
如果員工被不公平解僱，則可以向在解僱之日連續服務超過一年的員工，支付補償。

根據該法案，公平解僱可能基於：•能力、•行為、•裁員、•法定要求或•某些其他實質性原因。
為了使解僱被視為公平，雇主必須遵循客觀程序。
在終止員工的僱傭時，敦促雇主遵守 ACAS（諮詢、調解和仲裁服務）行為準則。
不遵守準則不會自動導致不公平解僱，但在確定解僱是否公平時，就業法庭可以考慮不遵守。
被不公平解僱的僱員有權要求復職，儘管在實踐中這種形式的補救措施很少得到就業法庭的批准。

Under the Employment Rights Act 1996, employees who have completed one month’s continuous service are entitled to a minimum one week’s notice of termination.
After two years’ service, employees are entitled to one week’s notice per year of service up to a maximum 12 weeks’ notice after 12 years of service.
Employment contracts may contain more generous provisions, and U.K. employers often agree to give employees at least one month’s notice of termination from the start of employment and senior employees between three and six months’ notice.
Compensation may be payable to employees who have more than one year of continuous service at their date of dismissal if they are unfairly dismissed.
Fair dismissal under the act may be based on: • capability, • conduct, • redundancy, • statutory requirement or • some other substantial reason.
For the dismissal to be regarded as fair, the employer must follow an objective procedure.
When terminating a worker’s employment, employers are urged to follow the ACAS (Advisory, Conciliation and Arbitration Service) Code of Practice.
Failure to follow the code does not automatically result in unfair dismissal, but noncompliance can be considered by an employment tribunal in determining whether a dismissal is fair.
An employee who has been unfairly dismissed has the right to request reinstatement, although in practice this form of redress is rarely granted by employment tribunals.

100.20. 英國工廠關閉和大規模裁員Plant Closings and Mass Layoffs —

提議在 90 天內在一個機構裁員 20 名或更多員工時，雇主必須：

• 諮詢任何公認的工會或其他當選的僱員代表；
• 及時開始協商——至少在第一次解僱生效前 30 或 45 天，具體取決於擬裁員的數量；
• 協商避免解僱、減少裁員和減輕解僱影響的方法。
• 以書面形式向適當的代表披露有關提議解僱的某些信息，以及
• 在第一次解僱生效前至少提前 30 或 45 天通知商業、創新和技術大臣，具體取決於擬裁員的人數。

為確保員工代表可以在有關擬議裁員的協商過程中發揮有用的作用，雇主必須以書面形式披露某些信息，包括：

• 擬裁員的原因；
• 受影響員工的人數和描述；
• 提議的選擇可能被解僱的員工的方法；
• 提議的解僱方法，考慮到任何商定的程序，包括解僱生效的期限和
• 除法定最低工資外，如何計算裁員金。

When proposing to make 20 or more employees redundant at one establishment within a period of 90 days, an employer must:
• consult with any recognized trade union or other elected employee representatives;
• start consultation in good time—at least 30 or 45 days before the first dismissal takes effect depending on the number of proposed redundancies;

• consult on ways of avoiding dismissals, reducing the numbers to be made redundant and mitigating the effect of the dismissals;
• disclose in writing to the appropriate representative’s certain information concerning the proposed dismissals and
• notify the Secretary of State for Business, Innovation and Skills at least 30 or 45 days in advance of the first dismissal taking effect, depending on the number of proposed redundancies.
  To ensure employee representatives can play a useful part in the consultation process over proposed redundancies employers must disclose certain information in writing including:
• reasons for the proposed redundancies;
• numbers and descriptions of employees affected;
• proposed method of selecting the employees who may be dismissed;
• proposed method of carrying out the dismissals, taking account of any agreed procedure, including the period over which the dismissals are to take effect and
• how redundancy payments, other than the legal minimum, will be calculated.

100.30. 英國終止僱用合約資遣Payment on Termination —

終止時，僱員有權獲得到工作最後一天的所有應付工資，或代替這些工資的付款。
如果員工因裁員而被解僱，他們也有權獲得賠償，金額從每服務一年半週的工資，到一周半週的工資不等。
2012 年4 月6 日之前受僱並連續服務一年的員工，和2012 年4 月6 日或之後受僱並連續服務兩年的員工，如果因裁員被解僱，則有權獲得補償。
裁員付款根據年齡和服務年限按浮動比例計算。
無理拒絕提供合適的替代性工作的員工，無權獲得裁員金。

根據 1996 年《就業權利法》，如果僱員被不公平解僱，在被解僱之日連續工作一年以上的僱員可以得到補償。
如果發現員工被不公平解僱，他們可能會獲得基本獎勵和補償獎勵。基本獎勵的計算與裁員支付相同。
英國法律允許雇主與被解僱的員工簽訂具有法律約束力的“和解協議”，規定放棄某些潛在的員工索賠以換取現金和解。
任何以終止僱傭關係為目的的提議或討論都可以保密，並且不能作為任何後續不公平解僱索賠的證據。
這實際上擴展到不存在爭議的情況，現有規則規定，如果確實存在爭議，則在“無偏見”（不公開）討論期間做出的任何陳述都不能在法庭或法庭上作為證據依賴。

但是在某些情況下，此規則不適用，即雇主行為不當或僱員聲稱因不公平的原因自動被解僱，例如舉報或歧視。
雇主可以為僱員提供某些就業保護以換取稅收優惠的雇主股票贈款。
根據政府計劃，僱員要求不公平解僱和獲得法定裁員工資的權利受到限制，以換取雇主授予股票。
員工的參與是自願的，如果員工選擇不參與，法律會保護他們免受雇主的報復。
不公平解僱的最高賠償金額是 12 個月的工資和 86,444 英鎊中的較低者。
用於計算法定裁員付款，和不公平解僱的基本獎勵的一周工資限額為 525 英鎊。

On termination, employees are entitled to all wages due through the last day of work or to payment in lieu of those wages.
Employees also have a right to compensation if they are dismissed because of redundancy, the amount ranging from half a week’s pay to one and a half weeks’ pay for each year of service.
Employees employed before April 6, 2012, with one year’s continuous service and employees employed on or after April 6, 2012, with two years’ continuous service have a right to compensation if they are dismissed because of redundancy.
Redundancy payments are calculated on a sliding scale depending on age and length of service.
An employee who unreasonably refuses an offer of suitable alternative employment is not entitled to a redundancy payment.
Under the Employment Rights Act 1996, compensation may be payable to employees who have more than one year of continuous service at their date of dismissal if they are unfairly dismissed.

If employees are found to have been unfairly dismissed, they may be compensated by a basic award and a compensatory award.
The basic award is calculated on the same basis as a redundancy payment.
British law allows employers to enter into legally binding “settlement agreements” with terminated employees that provide for the waving of certain potential employee claims in exchange for a cash settlement.

Any offer made or discussions held with a view to ending the employment relationship can be made on a confidential basis and cannot be used as evidence in any subsequent unfair dismissal claim.
This effectively extends to situations in which no dispute exists, the existing rule providing that where a dispute does exist any statement made during a “without prejudice” (off the record) discussion cannot be relied on in court or at a tribunal as evidence.
There are certain circumstances under which this rule does not apply, however, namely where the employer has acted improperly or where the employee claims to have been dismissed for an automatically unfair reason, such as whistle-blowing or discrimination.
Employers can offer employees an exchange of certain employment protections for tax-advantaged employer stock grants.
Under the government plan, employee rights to claim unfair dismissal and to receive statutory redundancy pay are restricted in exchange for an employer grant of stock.
Employee participation is voluntary, and the law protects workers from employer retaliation if they choose not to participate.
The maximum compensatory award for unfair dismissal is the lower of 12 months salary and 86,444 pounds. The limit on a week’s pay for the purposes of calculating statutory redundancy payments and the basic award for unfair dismissal is 525 pounds.

100.40. 英國失業保險Unemployment Insurance —

英國的失業保險計劃被稱為求職者津貼，由員工對國民保險計劃的供款提供資金。
繳費率從工資的 2% 到 12% 不等，具體取決於薪酬。
雇主從僱員工資中扣留供款，並將其匯給政府，但不自己供款。
它由英格蘭、蘇格蘭和威爾士的工作和養老金部以及北愛爾蘭的社會保障局管理。
為了有資格獲得福利，個人必須：

• 年滿 18 歲，
• 可以工作，
• 積極尋找工作，
• 不是全日制學生並且
• 平均每週工作時間少於 16 小時。

個人可以申請的金額取決於他們的收入和儲蓄，以及他們是作為個人還是夫妻申請。

The unemployment insurance scheme in the U.K. is known as the Jobseeker’s Allowance and is funded by employee contributions to the National Insurance program.
Contribution rates range from 2 percent to 12 percent of wages depending on compensation.
Employers withhold contributions from employee pay and remit them to the government but do not themselves contribute.
It is administered by the Department for Work and Pensions in England, Scotland and Wales, and the Social Security Agency in Northern Ireland. To be eligible for benefits, individuals must:

• be 18 years of age or older,
• be available for work,
• be actively seeking work,
• not be a full-time student and
• work, on average, less than 16 hours per week.

The amount that individuals can claim depends on their income and savings and whether they are claiming as an individual or a couple.

100.90. Reference Citations —

Termination by Employer: Employment Rights Act 1996, §§ 86, 112;
Make a Claim to Employment Tribunal Plant Closings and Mass Layoffs: Trade Union and Labour Relations (Consolidation) Act 1992, § 188
Payment on Termination: Employment Rights Act 1966, §§ 22, 155

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