Principal employer meaning

This checklist outlines the principal points an employer should assess, and the provisions it ought to require, to achieve a clear and binding letter of intent (LOI) on a construction project. Although the terms ‘contractor’ and ‘employer’ are used, the same approach applies to arrangements between a contractor and a sub-contractor. When drafting and negotiating an LOI, not every matter listed will be relevant; each should be considered in light of the specific circumstances. See Practice Note: Letters of intent—construction for further detail on letters of intent and, for an example of client guidance, see Precedent: Advice to clients—use of letters of intent. Key issues and clauses Parties’ particulars: Check that the employer’s and contractor’s full details are set out at the start of the LOI (including exact company names and, where appropriate, the company number) to prevent any doubt about the identity of the contracting parties. If either is within a corporate group, ensure the correct group company is named as the contracting entity... ...

A letter of intent (LOI) can be put in place before the formal agreement and signing of a building contract (or sub‑contract) so that certain design tasks and/or works may commence at an early stage as necessary and appropriate. This Checklist outlines the principal points a contractor should weigh and the drafting it ought to seek, or ask to be inserted, to secure a clear, binding letter of intent on a construction project. Although the terms ‘contractor’ and ‘employer’ are used, the same principles also apply to dealings between a contractor and a sub‑contractor. When negotiating or preparing a letter of intent, not every point listed below will be pertinent; users must assess each matter against the particular circumstances. See Practice Note: Letters of intent—construction for further guidance on letters of intent. Key issues and clauses Are the parties’ particulars fully and accurately recorded? Make sure the employer’s and contractor’s full details are set out at the start of the letter of intent (including full company...

A share incentive plan (SIP) enables employees to obtain shares in their employer, or a parent company of the employer, in a tax‑efficient manner, under a statutory scheme. The legislative framework for SIPs is found primarily in the following provisions: Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), which describes how a SIP can be run and the principal conditions that must be met for the SIP to be a ‘Schedule 2 SIP’; ITEPA 2003, Pt 6 Ch 7 (ITEPA 2003, ss 488–515), which sets out the income tax treatment of shares obtained under a SIP. For more general background and context on SIPs, see Practice Note: What is a SIP? Set out below is a checklist of the key matters to consider before establishing or operating a SIP. It proceeds on the basis that the SIP Trust Deed and Rules comply with ITEPA 2003, Sch 2. See Precedents: SIP rules and SIP trust deed. Preliminary...

MyFutureFund The State’s new automatic retirement savings scheme, ‘MyFutureFund’, has attracted significant media attention over the past week. While AE is due to commence within the next few weeks, the principal catalyst is that the Department of Social Protection (the Department) has recently sent letters to various organisations cautioning about the risk of employers ‘hindering’ staff from joining MyFutureFund. Specifically, the Department stated that compulsory enrolment into a company pension scheme, where this is not an explicit contractual term and only modest employer contributions (for example, 1%) are payable, would be treated by the Department as an offence of hindering. These communications have sparked engagement with the Department by employer representative groups and stakeholders across the Irish pensions sector, including the Irish Association of Pension Funds (the IAPF). From that engagement it is evident that employers whose strategy is built on all employees being in exempt employment, and therefore outside the auto-enrolment regime, will need to revisit—swiftly—the practicality and lawfulness of that approach over the coming weeks...

In this issue: Horizon scanning Data protection and employee information Financial services and banking: employment issues Insolvency of the employer Settlement Employment Tribunals Dates for your diary Trackers Employment resources on Lexis+® LexTalk®Employment: a Lexis®Nexis community Daily and weekly news alerts This marks our last Weekly Highlights of 2025 for the year. The first Weekly Highlights of 2026 is scheduled for publication on 8 January 2026 and will be sent to all customers by email on 9 January 2026. To stay abreast of daily and weekly developments, please refer to the ‘Daily and weekly news alerts’ section for guidance. From everyone in the Employment team, we send you our very best wishes for a wonderful festive season and a happy new year. Horizon scanning The Employment Rights Act 2025 obtained Royal Assent on 18 December 2025. An in-depth News Analysis will be issued shortly, outlining the principal employment law reforms, when they...

Higgs v Farmor’s School and (1) the Archbishops’ Council of the Church of England, (2) the Free Speech Union Ltd others as interveners), the Association of Christian Teachers, (4) Sex Matters, (5) the Equality and Human Rights Commission (as interveners), [2025] EWCA Civ 109 What are the practical implications of this judgment? This significant ruling addresses the difficult issue of where to set the boundary between lawful and unlawful disciplinary measures by an employer when an employee’s manifestation of belief is viewed as objectionable by others. It is expected to affect several appeals pending before the EAT, for example Randall v Trent College Ltd (EA-2023-000298-LA) and University of Bristol v Miller (EA-2024-000324-NU) (see Practice Note: Case tracker—Employment). Delivering the principal judgment, Underhill LJ provides a detailed account of the governing principles, encompassing the rights to freedom of thought and freedom of expression under the European Convention on Human Rights (ECHR), the Equality Act 2010 (EqA 2010), and the developing case-law within each of those legal frameworks...

The Pensions Regulator (the Regulator) The Regulator is an arm’s-length public body set up under the Pensions Act 2004 (PeA 2004). Its authority to impose contribution notices and financial support directions appears in PeA 2004, ss 38–50. Although the Act does not use the label, these provisions are widely known as the Regulator’s ‘moral hazard’ powers. Their purpose is to counter the ‘moral hazard’ arising from the Pension Protection Fund (PPF): the possibility that corporate groups might organise their structures so as to heighten exposure within their pension schemes, comfortable that the PPF would intervene if the employer entered insolvency. The principal moral hazard tools—and the only ones exercised so far—are the power to issue a contribution notice (CN) and the power to issue a financial support direction (FSD). A CN compels the recipient to pay a specified amount into a defined benefit occupational pension scheme. A CN can be issued where the criteria in PeA 2004, s 38 are satisfied. These mechanisms exist to deter behaviour that would...

PI & Clinical negligence horizon scanner—July 2025 [Archived] ARCHIVED: This Practice Note is archived and is not maintained. It summarises the principal legal developments relevant to personal injury and clinical negligence practitioners as at July 2025. For developments predating this horizon scanner, see PI and Clinical Negligence horizon scanning and key cases—overview. Key PI and clinical negligence developments The personal injury discount rate—a review In late 2024, the Lord Chancellor, Shabana Mahmood MP, revealed the outcome of her five‑month review of the discount rate, initiated in July 2024. One month after the new +0.5% discount rate took effect, Thea Wilson (barrister at 12 King’s Bench Walk) assesses its impact on cases, the responses from claimant and defendant representatives, and the consequences of the change for legal practitioners. See News Analysis: The personal injury discount rate—a review. MoJ announces reduction in CFO’s interest rates The Ministry of Justice (MoJ) has announced lower interest rates for the Courts Funds Office’s (CFO) special and basic accounts...

What is the PCSPS? Until 30 September 2002, the Principal Civil Service Pension Scheme (PCSPS) was the only pension option for the civil service. From 1 October 2002, four distinct sections were introduced within the PCSPS: Classic (the 1972 Section), Classic Plus (a blend of Classic and Premium), Premium (the 2002 Section) and Nuvos (the 2007 Section). The first three operate on a final salary basis, whereas Nuvos is a career-average section. For further details on how these sections were established, see below. Subsequently, on 1 April 2015, a new arrangement, the Civil Service Pension scheme (CSP) alpha, was created to provide benefits on a career average basis. When alpha was brought in, the government acted to close the PCSPS to future accrual, subject to: the retention of a final salary link in the PCSPS for active members, meaning benefits earned in the PCSPS are calculated using final salary at the point of leaving the civil service rather than when active PCSPS membership ended... ...

The Contract comprises the completed Standard Building Contract Without Quantities for use in Scotland 2016 published by the SBCC subject to the following amendments: Recitals and Articles updated: contractor to provide a master programme and Schedule of Information Requirements; CDP responsibility accepted; Principal Contractor duties priced; arbitration deleted; Schedule of Amendments prevails; Third Party Agreements duties. Contract Particulars: arbitration entries removed; Rectification Period set at 12 months; fluctuations and certain PII/guarantee entries deleted. Conditions: key definitions revised (Practical Completion, Copyright Material, Design sub‑contractors, Funder, Site); Scottish jurisdiction; approvals mean principles only; entire agreement; variations in writing. Design/materials/programming: contractor accepts ER/CP; quality and non‑deleterious materials; programme reporting; site risk; drawings/info supply; tighter discrepancy notices. Time/defects: mitigate and advise on delay; narrower Relevant Events; Practical Completion clarified; stronger rectification, consequential damage and indemnity; phased as‑built/occupation information. IP/confidentiality/BIM: broader licence, moral rights waivers and delivery; confidentiality reinforced; BIM where adopted. Management/sub‑contracting: access, approved Site Manager, meetings; prescribed sub‑contracts; collateral warranties/third‑party rights; CDM duties; insurance...

The Contract comprises the completed Standard Building Contract With Approximate Quantities 2016 published by the JCT subject to the following amendments: This Contract adopts JCT SBC/AQ 2016 with extensive modifications to reflect design responsibility, building safety and commercial controls. Recitals: Contractor to provide a master programme and Schedule of Information Requirements; confirms site due diligence and accepts full CDP design liability. Articles: Dutyholder Regulations added; Tender Price covers Principal Contractor duties; arbitration removed; Schedule of Amendments prevails; strict protection of Third Party Agreements. Definitions/governance: new and revised terms (Building Safety Regulator, HRB, Practical Completion, Copyright Material, Design Sub‑contractors, Dutyholder Regulations); several deletions; English court jurisdiction. Design/materials/information: skill‑and‑care design and coordination; only new, compliant, non‑deleterious materials; golden thread storage; monthly programme reporting; site risks at Contractor’s risk. Procedures/controls: tighter instruction, testing, defects and as‑built duties; enhanced confidentiality and IP licences; HRB assistance; CDM/Dutyholder competency confirmations. Sub‑contracting/rights: prescribed sub‑contracts, insurances and delivery of collateral warranties/third‑party rights; limits on assignment. Payment/commercial: 28‑day final...

Note: this letter is prepared in broad terms without reference to any particular scenario. You should adapt the letter where you are advising on an identified employee and the specific facts. Where the employer operates its own performance and capability procedure (or a disciplinary process addressing inadequate performance), you must refer back to that policy throughout the letter, linking each stage of the process and any time limits set within it. You may discover that the employer’s procedure requires additional warnings or imposes other steps. This letter proceeds on the basis that performance review periods will be shorter than the duration of any warnings issued. Ensure cross-references appear at each stage and that all stated deadlines are meticulously observed throughout the procedure. [ name and address of client ] Dear [ name ] Performance and capability procedure I write to outline my advice on running a performance and capability process for an employee whose performance falls below the required standard. The principal legal exposure, if the...

This is a Q&A about whether it is necessary for dependants to apply to switch categories at the same time as their relevant points-based system (PBS) migrants. The Points Based System (Dependant) Guidance states, as a general rule, that where the principal migrant changes employer or education provider, receives a new certificate of sponsorship and applies for leave to remain to work or study with their new sponsor, their dependants are not obliged to apply for leave to remain at the same time...

Clause 2.27.1 of the JCT Standard Building Contract 2011 (SBC) Clause 2.27.1 provides that where it becomes reasonably clear that progress of the Works, or any Section, is delayed or likely to be delayed, the Contractor must at once notify the Architect/Contract Administrator, explaining the material circumstances, including the reasons for the delay, and in that notice point out any occurrence he regards as a Relevant Event... Lexis+® UK practical point: the same wording appears in the Standard Building Contract 2016 (cl 2.27.1) and in the JCT Design and Build Contract 2011/2016 (cl 2.24.1), save that in the design and build forms the addressee ‘Architect/Contract Administrator’ is replaced by the ‘Employer’... Two principal questions arise when deciding whether a notification clause such as SBC clause 2.27.1 has been properly observed: what does the obligation to give notice ‘forthwith’ encompass, and is the contractor obliged to meet this condition? what level of notification/particulars of the ‘material circumstances’ must be provided? ...

For guidance on safeguarding confidentiality in the workplace, see Practice Note: Confidential information and trade secrets in employment. For broader support on addressing misconduct, consult the following Practice Notes: Managing conduct Dismissing fairly for conduct reasons Reason for dismissal—conduct Protection from dismissal Under section 152 of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992), a dismissal will be automatically unfair if the principal reason for ending employment is that the worker: has taken part in, or intended to take part in, the activities of an independent trade union at an appropriate time has used, or intended to use, trade union services at an appropriate time For these purposes, ‘an appropriate time’ is: a time outside the worker’s normal working hours, or a time during working hours when the employer has agreed they may engage in union activities or make use of union services The...