11.1 The employer and the employee agree and acknowledge that the conditions applicable to settlement agreements set out in section 203 of the EAR: section 35 of the Working Time Regulations 1998, section 147 Equality Act 2010, schedule 5 Employment Equality (Age) Regulations 2006, section 77 Sex Discrimination Act 1975, section 72 Race Relations Act 1976, Schedule 4 Employment Equality (Religion or Belief) Regulations 2003; Schedule 4 Employment Equality (Sexual Orientation) Regulations 2003, Schedule 3A Disability Discrimination Act 1995, Section 288 Trade Union and Labour Relations (Consolidation) Act 1992 and Section 49 National Minimum Wage Act 1998 must be enforced and enforced. Practice Note: Imposition of Severance Pay – Settlement Agreements The above answers are all based on the assumption that the worker may be entitled to or require additional employer contributions to his or her retirement provision. When a worker asks the employer to guarantee entitlement to a given retirement benefit, caution is advised. The employer is unlikely to know the exact cost of funding a given benefit – approval could be a persistent funding risk or liability for the employer, and actuarial and legal advice should therefore be used before making commitments in this regard. 8.3.3 Complaints to an ombudsman or similar body about his employment relationship or termination of work (including, but not limited to, his right to pension and other benefits). The following example of the contract proposal includes a payment to the worker`s pension fund. It is great for ex gratia payments of over £30,000 (normally taxable), as payments into pension funds are exempt from tax. If the agreement offers you paid outplacement services, are these taxable? Contributions to outsourcing costs or similar training are not taxable and are not set off against the £30,000 exemption. In any case, these fees are often paid directly by your employer to the outplacement provider….