½Û×ÓÊÓƵ

Unpaid parental or dependants’ care leave

Produced by Tolley in association with
Employment Tax
Guidance

Unpaid parental or dependants’ care leave

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Parental leave and time off for dependants

Employees may at some point need to take time off work to care for children or other dependants. An employee who is a parent may have the right to take unpaid leave to care for their children. An employee also has the right to take a reasonable time off work to deal with an emergency involving a dependant.

Unpaid parental leave

The rules on unpaid parental leave are contained in the Maternity and Parental Leave Regulations 1999 (‘the MPL Regulations’). The Government guidance on unpaid parental leave can be found on the GOV.UK website.

The terms on which parental leave is taken may be agreed through a collective or workforce agreement incorporated into individual contracts, but in the absence of such an agreement, the default provisions set out in the Regulations apply. The position set out below is as prescribed by the default provisions.

Eligibility

The right to parental leave applies to both parents and in respect of adopted as well as natural

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
Hannah Freeman
Hannah Freeman

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by
  • 14 Sep 2022 10:24

Popular Articles

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more Read more

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