Dismissing staff
How to dismiss someone
During the dismissal procedure, make sure you act fairly and reasonably. You must treat the employee with sensitivity.
Your written rules and procedures should follow the advice given in the code of practice.
If you do not follow the advice and are taken to an employment or industrial tribunal, you may have to pay compensation.
In England, Scotland and Wales
Follow the advice set in the Acas (Advisory, Conciliation and Arbitration Service) Code of Practice.
In Northern Ireland
Follow the advice set in the Labour Relations Agency (LRA) Code of Practice:
Check if you need to deduct tax from employee payments
If you dismiss an employee, you may give them a ‘termination payment’. This could include:
- holiday pay
- unpaid wages
- company benefits, for example bonuses
What you’ll deduct tax and National Insurance on depends on what’s included in the employee’s termination payment.