国外尽职调查范例 caplus.docVIP

EMPLOYMENT ADVICE SERVICE TUPE Due-Diligence Investigations (General Advice Note) In order to fully evaluate the potential “costs” that may arise if transferring staff with TUPE (Transfer of Undertakings, Protection of Employment) rights, it is often common practice for the “Transferee” (potential new employer) to carry out a Due-Diligence investigation of the “Transferor” (existing or old employer). Whereas employment terms and conditions such as salary and sick pay are fairly obvious, there are many more aspects of the employment terms and conditions of employment that can have significant cost implications not immediately recognisable. What is TUPE? TUPE is legislation designed to protect the employment rights of employees who may be affected by a “transfer of an undertaking”. Employees who are protected have the right to transfer on their existing terms and conditions of employment and also with their existing continuity of employment as if there employment had not been broken. The following list (not exhaustive) indicates some of the more common aspects of the employment relationship that could have cost implications and a brief explanation why. These aspects of the employment relationship should certainly be investigated in any due-diligence process and evaluated as to their potential cost implication if any staff members are to transfer with TUPE Rights. HR issues Explanation Length of service (employment starting date) With a TUPE transfer, the employee’s continuity of service transfers to the new employer. This could have future knock-on implications for such benefits as redundancy, annual holiday, sick pay etc. Job descriptions (are they accurate or up to date) Employees may be performing duties over and above their written job descriptions. Consequently they may allege they are entitled to pay over and above their normal remuneration rate or scale. Salary bands What is the current salary, is salary linked to an external pay scale (NJC)?.