UK: Autumn Statement – taxation on termination payments and salary sacrifice

Our July-August 2016 ebulletin highlighted HMRC proposals to change the taxation of termination payments from April 2018, and in particular to provide that all payments in respect of unworked notice be treated as earnings subject to income tax and employer and employee NICs (regardless of whether there is a contractual payment in lieu clause). The … Read more

Hong Kong: Is it time to refresh your disciplinary procedure?

When was the last time you looked at your organisation's disciplinary procedures? Is it time for a refresh? Earlier this year, a decision of the Court of First Instance of Hong Kong ("CFI") caused many HR professionals to reassess their organisation's disciplinary procedures after the CFI held that an employer's disciplinary policy was broad enough … Read more

Australia: Reasonable notice update

A recent judgment of the District Court of South Australia has held that a term providing for termination on reasonable notice should not be implied into an employment agreement because of the application of the statutory minimum period of notice required by the Fair Work Act 2009 (Cth) (FWA). Read more