Contractual payments must be made subject to usual deductions for tax and national insurance. Whereas a genuine ex-gratia payments are not made for work that has been undertaken or for a provision of services or under a contract of employment and are essentially compensation for loss of employment or a “gift” by the employer. Consequently they can be paid free of tax up to £30,000 pursuant to section 403 of the Income Tax (Earnings and Pensions) Act 2003.
Discrimination Law Association Briefings: EAT considers the claimant’s perception when evaluating allegations of harassment
Introduction In an appeal against a decision that the use of a sacred religious phrase in a security training exercise was not harassment under the s26 of the Equality Act 2010 (EA), the EAT provided guidance on the relevance of the claimant’s perception when evaluating the allegations of harassment. Continue to this article By…
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