Financial Reporting Update December 2014

Financial Reporting Update December 2014

Holiday pay to include overtime

Also on KPMG.com

Financial Reporting Update December 2014

Areas for immediate note

  • Employment Appeal Tribunal (EAT) concluded that holiday pay should reflect ‘normal pay’
  • Many employers expected to be liable for payments under this decision
  • Individual employers should determine whether they are liable, taking legal advice as necessary

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