Employer responsibilities employed contracts
As an employer, the tax and employment responsibilities you have for your staff will depend on the type of contract you give them and their employment status.
Full-time and part-time contracts
As an employer you must give employees:
- a written statement of employment or contract.
- the statutory minimum level of paid holiday.
- a payslip showing all deductions, e.g. National Insurance contributions (NICs).
- the statutory minimum length of rest breaks.
- Statutory Sick Pay (SSP).
- maternity, paternity and adoption pay and leave.
You must also:
- make sure employees don’t work longer than the maximum allowed.
- pay employees at least the minimum wage.
- have employer’s liability insurance.
- provide a safe and secure working environment.
- register with HM Revenue and Customs to deal with payroll, tax and NICs.
- consider flexible working requests.
- avoid discrimination in the workplace.
- make reasonable adjustments to your business premises if your employee is disabled.
- last for a certain length of time.
- are set in advance.
- end when a specific task is completed.
- end when a specific event takes place.
- fixed-term employees must receive the same treatment as full-time permanent staff.
Employees are on a fixed-term contract if they have an employment contract with the organisation they work for and that their contract ends on a particular date, or on completion of a specific task, e.g. a project.
Workers don’t count as fixed-term employees if they:
- have a contract with an agency rather than the company they’re working for.
- are a student or trainee on a work-experience placement.
- are working under a ‘contract of apprenticeship’.
- are a member of the armed forces.
They may be a fixed-term employee if they’re:
- a seasonal or casual employee taken on for up to 6 months during a peak period
- a specialist employee for a project
- covering for maternity leave