½Û×ÓÊÓƵ

Hours ― the Working Time Regulations

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Hours ― the Working Time Regulations

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Introduction

Workers and employers are free to agree any hours of work they choose up to the maximum working hours set out in SI 1998/1833 (WTR 1988). Those regulations implement the European Working Time Directive (2003/88/EC) and are sometimes known by that label. In addition to regulating the hours that most workers work, those regulations place limits on the average working week, provide for statutory leave entitlement, place limits on night-time working hours and limit the hours that can be worked by young workers.

There are various exclusions from and exception to the various provisions in the WTR 1988. These are detailed at the end of this guidance note (see ‘Exclusions from the Working Time Regulations’ below).

Where there is any chance that a worker who is within the scope of the regulations may have to work hours or shift patterns that are close to the Working Time Regulations (WTR) maximums, contractual terms relating to hours should be drafted with the main provisions of the WTR in mind. See the Written statement of particulars or

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
Powered by
  • 15 Oct 2024 12:20

Popular Articles

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

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

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more Read more

Exemption ― overview ― items exempt from VAT in the UK

Exemption ― overview ― items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more