Employees have a right to:

  • be informed of the benefits available to them

  • if working part time, receive the same benefits as full-time workers, but on a pro rata basis

  • employer-paid National Insurance contributions (NICs) on most benefits in kind

  • be provided with, while on ordinary maternity leave, all contractual benefits — except those that relate directly to pay.

Employees have a duty to:

  • supply HM Revenue & Customs (HMRC) with details of costs incurred as a legitimate part of their employment.

Employees should:

  • keep themselves informed about the state and nature of their benefits

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