Skip to main content
Practical employment law information for your organisation.

Search

Establishing a successful recruitment process and clear written employment contracts for new employees can have a major impact on your business.

Every business needs to be aware of its obligations under minimum wage and equal pay laws, as well as recent pensions auto-enrolment changes.

You must comply with legal restrictions on employees' working hours and time off, or risk claims, enforcement action and even prosecution.

The right employment policies are an essential part of effective staff management. Make sure any policy is clear and well communicated to employees.

While sick employees need to be treated fairly, you need to ensure that 'sickness' is not being used as cover for unauthorised absence.

Most pregnant employees are entitled to maternity leave and maternity pay, while new fathers are entitled to paternity leave and paternity pay.

As well as undermining morale, illegal discrimination can lead to workplace grievances. Employee discrimination is covered by the Equality Act 2010.

Home, remote and lone workers are becoming increasingly commonplace. Key issues include communication and how to manage and motivate people remotely.

The right approach to consulting with and providing information to your employees can improve employee motivation and performance.

Disciplinary and grievance issues can be a major burden to employers. Putting in place and following the right procedures is essential.

Following the right dismissal and redundancy procedures helps protect your business and minimise the risk of a legal dispute at tribunal.

Employment tribunal claims are a worrying prospect for any employer. A tribunal case is a no-win situation – even if the claim is unjustified.

"Amazon tax" could backfire for small retailers

28 July 2020

A digital retail tax intended to level the playing field between online retailers and high street stores would push up prices for consumers, the British Retail Consortium has warned.

The Treasury is said to be exploring replacements for business rates, including "alternative property and online taxes"; newspaper reports suggest that chancellor Rishi Sunak is considering a 2% levy on goods bought online.

But with the COVID-19 pandemic driving more sales online, such a tax could be damaging for small retailers who are trying to boost their ecommerce activity in order to survive.

Tom Ironside, director of business and regulation at the British Retail Consortium (BRC), said: "Throughout the pandemic, many of us have been relying on retailers to ramp up their online services to ensure we can all get the goods we need. The government should not harm these efforts by further taxing the businesses providing these services, and the people they serve."

However, the Guardian reports that Tesco chief executive Dave Lewis has called for an "Amazon tax" on online sales to stop more high street shops from closing down. He said that the money raised would be enough to cut business rates by 20% for all retailers.

In April this year, the government introduced a digital services tax levied at 2% on the revenues of big technology firms such as Google, Amazon and Facebook. The Treasury consultation on a digital retail tax is expected to be completed in Spring 2021.

Elliott Jacobs, EMEA commerce consulting director at LiveArea, said: "The online sales tax seems like a short-sighted move … [it] shows a lack of understanding from the government in terms of how ecommerce and retail are intertwined. What they should perhaps be thinking of is a tax break, for instance, for struggling retailers to invest in their digital operations. If consumers want to spend their money online, why would you make a move to discourage this? It's unlikely a 2% tax will change the modern consumer's habits, and make them shop in-store.

"We should really be encouraging the digital economy, and focus on embracing omnichannel. Fulfilment options like click-and-collect and ship from store keep bricks-and-mortar stores relevant in the eyes of the online shopper, so retailers should be encouraged to embrace all channels, and not be penalised for the one that is likely going to be the most profitable at present."

Written by Rachel Miller.

Stay up-to-date with business advice and news

Sign up to this lively and colourful newsletter for new and more established small businesses.

Contact us

Make an enquiry