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View the related Tax Guidance about Sabbatical

Individual redundancy

Individual redundancyAn individual redundancy is a dismissal that can be attributed wholly or mainly to a situation in which:•the employer has ceased to carry on the business for the purpose of which the employee was employed (ie a business closure)•the employer has ceased to carry on the business in the place where the employee was employed (ie a workplace closure)•the requirement of that business for employees to carry out work of a particular kind, or for employees to carry out work of a particular kind in the place where the employee was employed have ceased or diminished (ie reduced requirement for work)‘Ceased’ as well as ‘ceased or diminished’ also includes scenarios in which the employer intends or expects for the business or work carried out to cease or diminish. This permits employers to plan for changes to their business operations and work force in an organised fashion.If there is an issue about the place where the employee works, this means the place where he works as a matter of fact, not the places where he could have been asked to work under his contract of employment. If the employer proposes to make 20 or more employees redundant within a 90 day period, the rules on collective redundancy are also likely to apply, regardless of whether or not such employees are spread across different offices or sites. For further information on collective redundancy, see the Collective redundancy ― overview and Information and consultation in collective redundancy guidance

Other types of leave

Other types of leaveJury serviceEmployers must allow an employee time off if called for jury service. The law gives employees the right not to be dismissed or treated detrimentally because they have gone on jury service. If the employee’s absence on jury service would cause substantial injury to the employer’s business, the employer can ask the employee to delay his jury service. However, an employee can only apply to delay jury service once in a 12-month period. If the employee’s request to delay jury service is refused, the employer has to give the employee the time off. There is no legal obligation on an employer to pay an employee while on jury service. If an employer does not pay his employees, they can claim a loss of earnings allowance from the court. Alternatively an employer could top up the court’s loss of earnings allowance and expenses so that employees do not lose any pay.Government guidance on this area can be found on the GOV.UK website.Public dutiesEmployee have the right to be permitted to take time off during working hours for certain public duties. There is no right to remuneration for the time off. There is no qualifying period of service before an employee becomes entitled to this right.The public duties for which time off is to be permitted are:•acting as a Justice of the Peace / Magistrate•membership of:◦a local authority◦a statutory tribunal (eg an employment tribunal)◦an independent monitoring board for a prison or a