As employers will know, the current Coronavirus Job Retention Scheme will end on 31 October 2020. Many employers have had to consider whether they can continue to retain staff after furlough or if they need to make changes or redundancies due to the impact of the pandemic.

Whilst this year has been “different” (to say the least) what remains the same are the employment law basics – including the requirement for fair & proper process and reasonable decisions by an employer.

If redundancies are envisaged, or changes to contract terms required (including hours, salary, duties etc.) proper, meaningful consultation with staff is a must. This begins with demonstrating the business need for the changes/reductions and having individual, and sometimes collective, consultation with employees.

If the business is able to continue to employ those who have been furloughed until 1 February 2021 they can potentially claim a Retention Bonus of £1,000 per employee. The employee must have earnt an average of £520 per month between 1 November 2020 and 31 January 2021 and must not be under notice.

On 24 September, the Chancellor announced further support for employers in the form of the Job Support Scheme. The scheme aims to support “viable” jobs from 1 November 2020. Employees must work at least 33% of their normal hours. Of the remaining hours, the government will contribute a third of their salary (up to £697.92), the Employer pays a third and the Employee accepts a reduction of a third. As with the job retention scheme, the employer and employee have to agree to this change and that agreement must be confirmed in writing and be available to HMRC on request.

The Job Support Scheme is available for all employees, not just those who were previously furloughed. However, an employee cannot be made redundant or be under notice of redundancy whilst their employer is claiming it. A factsheet is available at www.gov.uk with further guidance to be published in due course.

It’s clear the situation the world finds itself in is not going to change in the immediate future and it will continue to impact employers and employees.

For more information or advice on the above or any other employment & HR matters, please contact a member of Battens Employment Team, Dawn Gallie dawn.gallie@battens.co.uk 01935 846233 or Katy Ponsford katy.ponsford@battens.co.uk 01935 846272.

So, you have been named as an executor in someone’s Will. This means you have the legal authority to deal with their assets and to undertake the administration of their estate on their death.

An executor can be a family member, friend or professional. Being chosen as an executor is an honour; however it also comes with certain obligations.

A common misconception is that you cannot act as an executor if you are a beneficiary. This is not the case. However, you must ensure you act in the best interests of the estate, which can sometimes conflict with what your wishes may be as one of the beneficiaries!

It is a great responsibility to take on the role of an executor, and is a lifelong appointment. Some estates will be relatively straightforward to administer, but others can be extremely complex and can even take several years to complete.

Some of the duties and responsibilities expected of an executor include, but are not limited to:

• Accurately identifying all assets and liabilities of the estate;
• Obtaining formal valuations of the assets (where appropriate);
• Calculating the value of the estate and any tax liability;
• Claiming the available allowances to offset against any tax liability;
• Settling any tax due within six months of the date of death and before interest starts to accrue (where possible);
• Ensuring the assets of the estate are safely preserved for the beneficiaries until distribution;
• Settling the personal taxation of the deceased; and
• Completing the estate in a timely manner

You could be held personally financially liable for any loss resulting from a breach of duty, even if the mistake is a genuine one.

You must ensure you have carried out sufficient investigations in relation to any creditors or debts the deceased may have had. If you pay any of the deceased’s debts and additional creditors come to light which then exceeds the value of the assets, you may become liable to settle all debts in full.

Similarly, if you make distributions from the estate to the beneficiaries too early, and a successful claim is then brought against the estate, you may be personally liable to settle the claim from your own resources.

Before distributing the estate to the beneficiaries, you must carry out checks as to their respective financial positions. If a beneficiary is bankrupt, their entitlement may instead be payable to the trustee in bankruptcy.

As you can see there is a lot to consider when taking on the role as executor and it can seem rather a daunting prospect. However, the law does have procedures in place to protect executors.

You should consider instructing a firm of solicitors to assist you with the administration of an estate to navigate you through the process. Any legal fees are due from the estate, not you personally. Do not get caught out and open yourself up to unnecessary risk!

Lesley Hamilton Porter Dodson