Statement of Particulars of Employment

Statement of Particulars of Employment

Rolling Contract

The attached pro forma Statement of Particulars of Employment provides a framework for employers of ACCA trainees in England, Wales and Scotland to develop their own employment and training contracts. Written with reference to employment legislation, it identifies which aspects of an employment contract must be expressed in writing under UK law and proposes other terms and conditions which employers may deem appropriate to their businesses.

ACCA's pro forma Statement represents express contractual terms of employment. Employment also invariably involves unexpressed expectations or implied terms. HR professionals refer to these unexpressed terms as the psychological contract between employers and their staff. The psychological contract assumes that:

• all parties to the contract are treated fairly and honestly
• a certain level of security is provided in return for loyalty

• recognition is given to the past and future contributions of employees to aid job and career progression
• all relevant Health and Safety procedures are complied with.

Employers, who recognise the personal and professional aspirations of ACCA trainees by providing study support and practical training, are keen to ensure that they get a good rate of return on their training investments in the form of employee productivity, motivation and loyalty. However, ACCA advises employers that any employment contracts drawn up should balance the needs of both parties.

ACCA's team of Business Relationship Managers can provide information and guidance on various options for examination and practical training, they cannot provide legal advice. ACCA's pro forma Statements are intended to be used as a point of reference only. Employers should always take independent legal advice to ensure that the terms of the contract are appropriate to their circumstances. However, it is hoped that the provision of a pro forma Statement will reduce considerably the costs of such advice.

Please contact an Employer Relations Adviser for details of your local Business Relationship Manager who will be able to provide information on training and development related issues.

Telephone:+ 44 (0)20 7059 5810

Fax:+ 44 (0)20 7059 5957

Email:

Issued by the Employer Business Relationships Department

January 2013

SAMPLE STANDARD STATEMENT OF PARTICULARS OF EMPLOYMENT FOR ACCA TRAINEES (ROLLING)

Please note that:

1. This document has been prepared by ACCA as a guide to assist employers of ACCA trainees in England, Wales and Scotland. It should not be relied on as an exhaustive statement of the law, and ACCA makes no representation as to whether or not this document complies with all relevant laws. In addition, the document does not address many of those parts of the employment relationship where the employee's rights are protected by law, for example, the right not to be unfairly dismissed, maternity rights, equal opportunities and the Working Time Regulations 1998 legislation regarding maximum working hours, parental leave, auto-enrolment and time off for dependants. Independent legal advice must be taken regarding each individual case, including advice on whether a fixed term or rolling contract is appropriate and whether the clauses in the document are appropriate in the circumstances (in particular the clauses relating to non-solicitation, non-dealing and non-competition). No responsibility for any loss or consequential loss occasioned to any person acting or refraining from action as a result of this document can be accepted by ACCA. Thank you for your co-operation.

1. Pursuant to sections 1 to 3 of the Employment Rights Act 1996 every employee is entitled to receive from his employer a written statement giving particulars of the major terms of his employment within two calendar months of the beginning of his employment. Those paragraphs in the attached draft which are required by this legislation are marked with an asterisk.

STANDARD STATEMENT OF PARTICULARS OF EMPLOYMENT FOR ACCA TRAINEES (ROLLING)

Pursuant to the Employment Rights Acts 1996

*Name of Trainee:[ ]

("you")

*Name of Employer:[ ]

(“the Employer”)

*1DURATION OF EMPLOYMENT

1.1Your employment commenced on [ ]. This is the date that your period of continuous employment began and no employment with a previous employer counts as part of your period of continuous employment with the Employer.

Probationary Period

1.2The first [ ] month period of your employment shall be regarded as a probationary period, during which time your progress will be closely monitored and the [disciplinary procedure], sick pay and pension provisions (if applicable) will not apply to you. If after the probationary period, your performance has been satisfactory, your position will be confirmed in writing as permanent.

During the probationary period:

a)you may, for any reason, give the Employer not less than [ ] weeks’ notice in writing to terminate your employment;

b)the Employer may, if your performance is considered unsatisfactory, give you not less than [ ] weeks’ notice in writing to terminate your employment;

c)if your performance is not such that the Employer wishes to dismiss you, but where a longer probationary period is considered necessary, the probationary period may be extended. This will be discussed with you and confirmed by letter. The reason(s) for the extension of the probationary period will be specified in the letter, as will any improvements in performance or conduct which may be required;

d)If, after having completed the extended probationary period, your performance is still not satisfactory, the Employer may further extend the probationary period or may dismiss you, at its discretion.

*2JOB TITLE

You shall be employed as [ ].

*3DUTIES

3.1You are required to undertake the duties as set out in your Job Description attached hereto [please attach]. You agree to devote the whole of your time, attention, ability and skills to the duties of your employment.

3.2The precise description and nature of your job may be varied from time to time and you may be required to undertake such other duties as the Employer may reasonably require.

3.3You will report to [ ].

3.4During your employment by the Employer you must not be employed by any other employer or engage in or be involved in any business activity or any other organisation or person whether directly or indirectly without the Employer’s written permission.

3.4.1By accepting employment with the Employer you confirm that you are not bound by any restrictions in a previous contract of employment or otherwise which prevent you from performing your duties for the employer.

*4PLACE OF EMPLOYMENT

4.1Your principal place of employment shall be at [ ] or such other place(s) as the Employer may require from time to time.

4.2You may be required to travel within the UK and overseas on the Employer’s business in the performance of your duties. [This may, on occasions, necessitate you working outside of the UK for a period of more than one month.]

4.3During the period you will be working in [specify country outside the UK] your salary will be paid in [specify currency] and you will be entitled to [specify any additional benefits available during this period] and, upon your return to the UK, [specify any terms and conditions relating to the employee's return to the UK].

4.4You may also be required to travel to the offices of the employer’s clients for the performance of your duties.

*5REMUNERATION

5.1Your basic salary amounts to £ [ ] per annum. Your entitlement to salary accrues on a daily basis payable monthly in arrears, normally on the last day of each calendar month. [We will review your basic salary annually but you have no entitlement to a salary increase in any year.]

5.2 You authorise the Employer to deduct from your remuneration any sums due from you to the Employer during your employment or in any event on its termination including but not limited to any overpayment of salary, holiday taken in excess of that accrued during the holiday year, [loans], [advances], [relocation expenses], [training costs], [the cost of repairing any damage or loss to the Employer’s property caused by you (and of recovering the same)] and any other sums owed by you to the Employer.

5.3[The Employer will reimburse all expenses properly incurred by you in the performance of your duties, provided that they are agreed in advance with your [Line Manager] and you submit vouchers and receipts to the Employer as it may reasonably require. [Further information on the expenses policy can be found in the [Staff Handbook]. The expenses policy may be changed from time to time.]

6TRAINING POLICY

6.1The following terms and conditions apply to all trainees studying for the ACCA examinations. [Delete as appropriate throughout this paragraph]

6.2The Employer recommends that you attend day release/link/revision courses run by [ ] for the ACCA examinations.

OR

The Employer will allow you the freedom to choose how and where you wish to study for the ACCA examinations.

6.3You are required to attend all courses that you are enrolled on, sit examinations set on these courses, and to attend all examinations that you have entered. You are personally responsible for ensuring that the relevant examination applications reach ACCA by the closing date given on the application form. Any failure to do so must be notified in writing, with reasons, to the Employer within [ ] days of the closing date or of you becoming aware that the application has not reached ACCA by the closing date, whichever is the earlier.

6.4Where you are required to undertake link exams, these must be completed on the specified dates. Link exams should be completed in the Employer’s office under invigilated exam conditions on the due date. If this is not possible due to client work, rearrangements must be agreed no later than [ ] days in advance of the due date of the original examination date.

6.5Where you are required to undertake link exams, you are expected to achieve the pass marks in all exams. Failure to do so may result in you being required to re-sit the link exam paper.

6.6If you encounter difficulties with your studies, you must discuss the problem as soon as possible with your course tutor and the Employer so that they can look at ways of resolving the problem. The Employer may require you to defer an examination attempt if you do not maintain a satisfactory standard in your studies.

6.7Following an unsuccessful attempt at an examination, you are required to discuss the results and your performance with the Employer, prior to agreeing if and when the next attempt should be made.

Financial support

6.8The Employer expressly reserves the right to recover from you some or all costs and fees incurred by the Employer (in accordance with its Financial Support Policy as set out in paragraph 6.9) below within the previous [ ] month(s)/year(s) [delete as appropriate] if you have since given notice to cease employment with the Employer prior to the expiry date of this Agreement or you have been dismissed (either with or without notice) pursuant to paragraph [15.4] of this Agreement.

The parties acknowledge and agree that any recovery of costs and fees incurred by the Employer from you represents a genuine pre-estimate of the loss that the Employer is likely to suffer in the event of the early termination of this Agreement, and in no way constitutes a penalty.

For the purposes of the Employment Rights Act 1996 (ERA), you hereby authorise the Employer to deduct from your remuneration any sums due from you to the Employer including, without limitation, any overpayments of salary, overpayments of holiday pay whether in respect of holiday taken in excess of that accrued during the holiday year or otherwise, loans or advances made to you by the Employer, any fines incurred by you and paid by the Employer, the cost of repairing any damage or loss to the Employer’s property caused by you and all losses suffered by the Employer as a result of your negligence or breach of duty.

6.9Without prejudice to the foregoing, the following terms shall apply:-

[delete as appropriate throughout the following sub-paragraph]

Trainee registration fee/annual trainee’s subscription

a)The initial trainee registration fee will be paid by the [Employer] [you].

b)The annual trainee’s subscription will be paid for by the [Employer] [you].

Examination/Exemption Fees

[delete as appropriate]

a)All examination entry fees will be paid for by the [Employer] [you].

or

b)The Employer will pay the examination entry fee for your first attempt at an examination paper. You will pay the examination entry fee for any subsequent attempt at an examination paper. [The Employer will reimburse the examination fee borne by you if the second examination attempt is successful.]

or

c)The Employer will pay the examination entry fee for your first attempt at an examination paper. [You will pay for] [The Employer will contribute] [ ] % towards the examination entry fee incurred in respect of the second attempt/any subsequent attempt at an examination paper.

or

d)The Employer will pay the examination entry fee for your first attempt at an examination paper. The Employer may, at its absolute discretion, pay the examination entry fee in respect of any subsequent attempt at an examination paper, and the said fees [may be] [will be] taken into account at your next salary review, if any.

Course fees/college fees/books/study materials

[delete as appropriate]

a)All reasonable approved course fees/college fees/books/study materials in respect of your first attempt at an examination paper will be paid for by the Employer [provided that you obtain prior [written] consent from the Employer before incurring any such expenditure].

b)[The Employer] [You] will pay the reasonable approved course fees/college fees/books/study materials for your [first] [second] attempt(s) at an examination paper.

c)You will pay the course fees/college fees/books/study materials for any subsequent attempt at an examination paper. The Employer will reimburse the reasonable approved course fees/college fees/books/study materials borne by you if this subsequent examination attempt is then successful.

d)[You will pay] [The Employer will contribute] [ ] % towards the cost of reasonable approved course fees/college fees/books/study materials incurred in respect of any subsequent attempt at an examination paper [limit in number of attempts Employer will contribute to?]

e)The Employer may, at its absolute discretion, pay all reasonable approved course fees/college fees/books/study materials in respect of any subsequent attempt at an examination paper, and the said costs will be taken into account at your next salary review, if any.

Travel and accommodation costs

[delete as appropriate]

The Employer will pay your reasonable approved travel and accommodation costs, including the cost of you attending the approved courses and examinations associated with your [first] [second] attempt(s) at an examination paper, but only to the extent that the cost exceeds the normal costs of travelling between your home and the Employer’s office [and provided that you obtain prior [written consent] from the Employer before incurring any such expenditure].

General

During any academic year you are entitled to a maximum of £ [ ] financial support, as set out in the above paragraphs 6.8 and 6.9.

Study leave

6.10The Employer expressly reserves the right to recover from you some or all salary paid to you as paid study leave in accordance with its Study Leave Policy (as set out in paragraph 6.11 below) within the previous [ ] month(s)/year(s) [delete as appropriate] if you have since given notice to cease employment with the Employer prior to the expiry of this Agreement or you have been dismissed (either with or without notice) pursuant to paragraph [15.4] of this Agreement and in no way constitutes a penalty.

The parties acknowledge and agree that any recovery of costs and fees incurred by the Employer from you represents a genuine pre-estimate of loss that the Employer is likely to suffer in the event of the early termination of this Agreement.

6.11Without prejudice to the foregoing, the following terms and conditions shall apply: -

[delete as appropriate throughout the following sub-paragraphs]

First Attempt

The Employer will grant you paid study leave to sit the examinations and attend a structured study and revision course in respect of your first attempt at an examination paper. Dates when study leave is to be taken must be agreed in advance with the Employer.

Referred Attempt

a)The Employer will grant you paid study leave to sit the examination paper and attend an approved revision course in respect of a referred attempt at an examination paper. Dates when study leave is to be taken must be agreed in advance with the Employer.

OR

b)The Employer will grant you paid study leave to sit the examinations and [ ] day(s)/week(s) [paid leave] in respect of a referred attempt at an examination paper. Dates when study leave is to be taken must be agreed in advance with the Employer.

Subsequent attempts

a)The Employer will not grant you paid study leave to sit the examinations or to attend a structured study and revision course in respect of a subsequent attempt at an examination paper.