Employment Matters

All employees are entitled to join a trade union. Membership is not compulsory and there is a facility in place whereby an employer can be required to recognize a Trade Union for the purpose of negotiation if there are sufficient members in the workforce. In any case, many employers find it practical to recognize trade unions.

Employees are provided under law with daily and weekly rest breaks, four weeks annual holiday and a maximum 48-hour working week. There is also a national minimum wage. In addition, employment legislation in Northern Ireland recognizes equality of employment for all. There are specific rules in place to ensure fair employment and fair selection for employment regardless of race, creed, gender or disability.

Employment Matters: Employees and Tax

• Foreign nationals coming to work in Northern Ireland must have regard to their own domestic income tax regulations and those applicable in the UK. UK tax liabilities will depend on the intended period of stay at the commencement of their employment and/or the actual period of stay. UK tax treaties with the individual's country of domicile will need to be checked and registration made with the UK Inland Revenue. This is a complex area for which specialist tax advice should be sought before arrival in Northern Ireland.
• The UK tax system is 'Pay As You Earn' (PAYE) for employees. Self-assessment applies to self-employed individuals, company directors and individuals in receipt of income not taxed at source or liable at the higher rate of tax.
• A company car, preferential loan or accommodation provided by an employer will subject the employee to an income tax liability as these are considered to be 'benefits in kind'. Relocation expenses may however be paid to the employee tax-free where they are below certain limits.
• Income from real property in the UK will be subject to UK tax regardless of an individual's country of residence. Any capital gain on such a property would only be taxable in the UK if sold by the individual while resident in the country.