½Ū×ÓŹÓʵ

Collective agreements

Produced by Tolley in association with
Employment Tax
Guidance

Collective agreements

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Collective agreements are agreements negotiated between one or more trade union and one or more employer or employers' association. Collective agreements can affect almost all aspects of the employment relationship and the terms and conditions of an individual employment contract, including:

  1. ā€¢

    remuneration

  2. ā€¢

    working hours

  3. ā€¢

    working conditions

  4. ā€¢

    overtime

  5. ā€¢

    disciplinary procedures

  6. ā€¢

    grievance procedures

  7. ā€¢

    training

  8. ā€¢

    health and safety

TULR(C)A 1992, s 178(1)

Collective agreements can cover all employees, they are not limited to the union members.

Enforceability between union and employer

The provisions of TULR(C)A 1992 as well as the common law both hold that the existence of a collective agreement does not equate to an intention to create legal relations between the parties. In order for a collective agreement to be enforceable between the union and the employer it must:

  1. ā€¢

    be in writing, and

  2. ā€¢

    contain a provision clearly indicating that the parties intend it to be legally enforceable

This rule applies to collective agreements only where they relate to:

  1. ā€¢

    terms and conditions of employment, or the physical conditions of work

  2. ā€¢

    engagement

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+ā„¢
Powered by
  • 14 Sep 2022 10:09

Popular Articles

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Gifts with reservation ā€• overview

Gifts with reservation ā€• overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more