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We're here with practical information for your business. Learn about business planning, running a business and more.


For a successful business, you need a viable business idea, the skills to make it work and the funding. Discover whether your idea has what it takes.

Forming your business correctly is essential to ensure you are protected and you comply with the rules. Learn how to set up your business.

It is likely you will need funding to start your business unless you have your own money. Discover some of the main sources of start up funding.

Businesses and individuals must account for and pay various taxes. Understand your tax obligations and how to file, account and pay any taxes you owe.

Businesses are required to comply with a wide range of business laws. We introduce the main rules and regulations you must comply with.

Learn why business planning is an essential exercise if your business is to start and grow successfully, attract funding or target new markets.

Marketing matters. It drives sales and helps promote your brand and products. Discover how to market your business and reach your target customers.

Some businesses need a high street location whilst others can be run from home. Understand the key factors from cost to location, size to security.

Your employees can your biggest asset. They can also be your biggest challenge. We explain how to recruitment and manage staff successfully.

It is likely your business could not function without some form of IT. Learn how to specify, buy, maintain and secure your business IT.

Few businesses manage the leap from start up to high-growth business. Learn what it takes to scale up and take your business to the next level.

Q&A: Statements of employment

Marie Cox, employment law solicitor at Tollers LLP, answers key questions about written statements of employment

I have few staff, why must I bother with written statements of employment?

All employees and workers are entitled to a written statement of employment - regardless of business size or number of employees - which sets out the main terms and conditions of their employment.

And what about a contract of employment?

That exists as soon as an employee starts work, which proves they accept the terms and conditions you offer. You're both bound by the terms of the employment contract. Sometimes a contract is agreed verbally. However, employees are entitled by law to be given a written statement of employment on or before their first day of work.

Every staff member?

Yes, all employees and workers. You should do on or before their start date. Many employers include one with a job offer letter. An employee can request one and your refusal to issue one is unlawful, which means the employee can take the matter further.

Are there any exemptions?

People whose employment began before 30 November 1993 are only entitled to a written statement if they request one. Employees in particular categories such as crown servants are also not entitled.

What should a written statement of employment include?

Your statement should include:

  • the name of employee and business;
  • job title, description and start date;
  • details of any probationary period;
  • location, hours and days of the week the worker is required to work and whether they can be varied and how;
  • details of pay (including amount and frequency);
  • holiday and paid leave entitlement;
  • any benefits not covered elsewhere in the statement;
  • details of any employer-provided training
  • notice period;
  • grievance, disciplinary and dismissal procedures (or where to find details);
  • sick pay (or where to find details);
  • length of employment (if fixed term or temporary);
  • pension details;
  • details of any collective agreements.

If your employee is required to work outside the UK, further particulars need to be included.

Do I have to include information about dismissal and my D&G procedures?

Yes, you must include: the name or job title of the person responsible for dealing with the grievance and what steps the employee should take; the name or job title of the person who will deal with appeals to disciplinary decisions or dismissals, and how this application should be made. Other details can be set out in the written statement or referred to in another document, such as a staff handbook. These are: any disciplinary or dismissal rules/procedures; and any further steps that follow an application to resolve a grievance or appeal.

What if I employ people to work overseas?

Any requirement to work abroad for at least a month must be included in the written statement. It should specify: how long the employee is expected to work overseas; currency in which their wages will be paid; any additional payment/benefits; terms and conditions of employment on their return to the UK. The employee should be provided with this before they go overseas. If the employee will be working wholly or mainly overseas, they will be exempt from the requirement to receive a written statement of employment.

And if I don't give my employees a written statement of employment?

An employee could bring a claim to an Employment Tribunal if they have not received a written statement of employment or if information within the statement is inaccurate. The tribunal can then determine what information the employee should have been given. If your employee succeeds in another unrelated employment claim - a claim for failure to provide a statement is not a claim that can be brought by itself, the tribunal can also award the employee compensation for your failure to give them a written statement or one that is accurate. Compensation will be between two- and four- weeks' full pay.

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