What do I need to know about employment contracts? What is a statement of particulars? What must be included as a minimum? 

This is a freeview 'At a glance' guide advising employers on the details that should be given to a new employee.

At a glance

Employment contracts are made up of various elements. All new employees must be given some basic details, referred to as a Statement of Particulars, within two months of commencing work.

  • Employers can provide the Statement of Particulars in parts, however, some details have to be provided in a single document called the 'Principal Statement'.
  • The Statement does not cover all of the employment terms.
  • Some information does not have to be given to the employee, instead, this can be provided by way of a notice providing it can be easily accessed by the employee.
  • Where there is no provision among the subjects covered, the Statement must make that clear. For example, if there is no contracting out certificate for a pension scheme, the Statement should say so.
  • An employer cannot be penalised by direct penalty if it fails to provide a Statement of Particulars, however, an employee can still make a claim to a tribunal to have the contents of the Statement determined and issued.
  • Where other employment-related claims are also made, an award can also be made against the employer for not issuing the Statement.


Oak ad
Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our receive our FREE SME Topical Tax Update & newletter.