LEGISLATION.

Legislation - Employer and Employee's Responsibilities



Legislation - Employer and Employee's Responsibilities

Introduction

To respond to the employment rights enjoyed by workers in the UK, it is important to understand the legal definition of the term 'employee' under law. The general statutory definition is “an individual who has entered or works under (or worked under)a contract of employment.” Hence, the main employment rights enjoyed by an individual are dependent on the conditions and the stipulations stated in the contract of employment. However, the contract of employment is superseded by the statutory law and the rights available thereof (Stone, 2000).

The rights under the statutory law are sourced from the common law system, statutory regulations from the 1960-70s (like the Redundancy Payments Acts, 1965; Industrial Relations act, 1971; and the Contracts of Employment Act, 1972), Collective Agreements and certain European Directives.

Discussion

Employment Legislation

Both employer and employee hold the responsibility for collecting and remitting withholding taxes to the Internal Revenue Service (IRS). For the most part, the employer withholds these taxes on behalf of their employees, but in cases where an employer does not do this, or where an employee is self-employed, it is the responsibility of the employee to pay these withholding taxes (Sims, 1994).

Employers must report income and employment taxes withheld from their employees on an Employer's Quarterly Federal Tax Return (Form 941) and deposit these taxes in full to an authorized bank or financial institution pursuant to Federal Tax Deposit Requirements. Employers are also responsible for filing a FUTA return annually, and depositing those taxes.

Employers who do not comply with the employment tax laws may be subject to criminal and civil sanctions for willfully failing to pay employment taxes.

Statutory rights within the context of flexi-time

This Flexi Time Employment Contract will allow an employer to offer its employees a more flexible working week. This system involves the employee working a set number of 'core hours' with the ability to vary the hours outside of this. This type of contract allows employers to attract workers with interests outside work and can enable an employer to schedule work across longer proportions of the day, therefore extending customer service. It also provides employers with greater control over the hours worked by employees on other flexible schemes such as annualised hours, and guarantees their presence at work for a certain number of hours every day.

Employees will benefit from being able to achieve a better work - life balance, the opportunity to avoid rush hour commutes and the ability to have greater control over when they work.

Statutory rights within the context of working hours

In general, a worker should work no more than 48 hours in a week, averaged over what is called a "reference period". This is normally 17 weeks. The regulations do not apply to senior managers and others whose working time is not pre-determined and where they can exercise control over their own hours of work.

If a worker does more hours than are permitted under the regulations that, of itself does not give a right to be ...