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Ex Gratia Payments

A settlement agreement normally includes a payment made by the employer to the employee. A termination payment is sometimes also known as a compensation payment, severance payment (particularly in the US) or an "ex-gratia" payment.

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.

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Suspension of Entry to the United States for Foreign Nationals

On 22 June 2020, President Trump issued a Proclamation suspending entry to the U.S. of foreign nationals in certain non-immigrant (temporary) visa classifications. The entry ban took effect on 24 June 2020 at 12:01 a.m. Eastern Daylight Time. WHO IS IMPACTED BY THE BAN? Individuals in the following visa categories who were outside of the U.S. on…

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Tier 2 Sponsor Compliance

Background As part of UKVI’s aim to modernise, improve and broaden how it delivers sponsor register assurance, a new approach has been introduced which assesses Tier 2 sponsor compliance via a telephone interview. UKVI advise that the new activity will supplement but not replace the established activity of full compliance audits that are carried out…

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Singapore enters second phase of reopening on 19th June

From Friday, 19 June 2020, most businesses and social activities will be allowed to resume when Singapore enters the second phase of its reopening following the lifting of the Circuit Breaker on 2 June. LONG-TERM PASS HOLDERS – APPROVAL TO ENTER SINGAPORE  All long-term pass holders (including those on employment/S passes and dependant passes) will…

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