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Establishing a successful recruitment process and clear written employment contracts for new employees can have a major impact on your business.

Every business needs to be aware of its obligations under minimum wage and equal pay laws, as well as recent pensions auto-enrolment changes.

You must comply with legal restrictions on employees' working hours and time off, or risk claims, enforcement action and even prosecution.

The right employment policies are an essential part of effective staff management. Make sure any policy is clear and well communicated to employees.

While sick employees need to be treated fairly, you need to ensure that 'sickness' is not being used as cover for unauthorised absence.

Most pregnant employees are entitled to maternity leave and maternity pay, while new fathers are entitled to paternity leave and paternity pay.

As well as undermining morale, illegal discrimination can lead to workplace grievances. Employee discrimination is covered by the Equality Act 2010.

Home, remote and lone workers are becoming increasingly commonplace. Key issues include communication and how to manage and motivate people remotely.

The right approach to consulting with and providing information to your employees can improve employee motivation and performance.

Disciplinary and grievance issues can be a major burden to employers. Putting in place and following the right procedures is essential.

Following the right dismissal and redundancy procedures helps protect your business and minimise the risk of a legal dispute at tribunal.

Employment tribunal claims are a worrying prospect for any employer. A tribunal case is a no-win situation – even if the claim is unjustified.

Small firms are hoarding cash says ICAEW

10 April 2015

Small firms are hoarding cash says ICAEWAmid continuing economic uncertainty, businesses are sitting on cash surpluses and are unlikely to invest in infrastructure until they feel more secure.

These are the findings of a new poll by the accountancy body, ICAEW. It has found that 62% of those surveyed have a cash surplus this year. This figure has not changed since 2013, when ICAEW last surveyed its members on this issue. In addition, 69% believe they will also have a cash surplus next year.

According to ICAEW, this reflects the fall in business investment that UK plc has seen over the past few months. Over a third of firms polled (37%) said the single most important factor for them to invest again would be increased confidence in their prospects.

In addition, businesses are holding a larger proportion of cash – 24% are holding 20% or more of their annual turnover in cash. Of those likely to use their cash surplus in the next year, 66% say they will invest in for IT, 63% will spend more on training and staff development, and 54% will spend the cash on marketing.

Those not considering investing say that they require flexibility (50%) or are looking long-term (43%). Most respondents (70%) said that increased confidence in their business prospects would encourage them to invest; 52% were looking for long-term assurance about the UK’s economic direction.

The key findings in the survey are:

  • 62% of businesses have a cash surplus this year;
  • 69% believe that they are likely to have one next year;
  • 36% of firms have started investing their surplus;
  • 38% are neither considering nor starting to invest.

Stephen Ibbotson, ICAEW director of business, said: “The results suggest that businesses have learnt their lessons from the 2007 financial crisis. We have seen business investment slow down, and firms are now sitting on their cash and waiting for the right opportunity.”

But he warned: “We don’t want to see firms just battening down the hatches, which could stop our recovery in its tracks. The next Government should make it a priority to confirm the new rate of the Annual Investment Allowance as soon as possible. Businesses plan long term and waiting until December’s Autumn Statement isn’t quick enough.”

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