How to dismiss someone

During the dismissal procedure, make sure you act fairly and reasonably. You must treat the employee with sensitivity.

Your written rules and procedures should follow the advice given in the code of practice.

If you do not follow the advice and are taken to an employment or industrial tribunal, you may have to pay compensation.

In England, Scotland and Wales

Follow the advice set in the Acas (Advisory, Conciliation and Arbitration Service) .

In Northern Ireland

Follow the advice set in the Labour Relations Agency (LRA) Code of Practice:

Check if you need to deduct tax from employee payments

If you dismiss an employee, you may give them a 鈥榯ermination payment鈥�. This could include:

  • holiday pay
  • unpaid wages
  • company benefits, for example bonuses

What you鈥檒l deduct tax and National Insurance on depends on what鈥檚 included in the employee鈥檚 termination payment.