A new criminal offence of failure to prevent fraud will apply from 1 September 2025.
Large organisations could be held criminally liable for fraud committed by their employees under the new rules. One of the FAQs in the Brightmine top 10 questions for May looks at which organisations are affected and the role of HR in ensuring compliance.
The no.1 FAQ in the two-bank-holiday month of May deals with the rights of employees who are off sick on a bank holiday. It is long established that workers who are sick during their annual leave are entitled to take their holiday at a later date, but does the same apply to bank holidays? The answer depends on whether bank holidays are included in workers’ statutory annual leave entitlement, and on the wording of their contract.
A change to legislation in April 2025 means that some employers will fall out of scope of the IR35 rules. The change relates to how a company’s size is determined. As this is judged on figures from the previous financial year, the impact of the change won’t be felt until April 2026. The new rules are set out in an FAQ on which employers are responsible for applying IR35.
Other FAQs in the top 10 look at time off for doctor and dentist appointments, garden leave and cancelling employees’ holiday.
The top 10 HR questions in May 2025:
2. Do employees have a right to time off to attend doctor or dentist appointments?
3. Can an employer terminate a fixed-term contract early?
6. How should HR prepare for the new corporate offence of failure to prevent fraud?
8. Which organisations are responsible for applying the IR35 rules?
9. Can an employer dismiss an employee because they are in prison?
10. Can an employer cancel an employee’s booked period of annual leave?
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