A first-tier tribunal has ruled that National Group football referees should not be taxed as employees. The ruling, published May 2026, follows more than 10 years of legal arguments by HMRC that referees should be treated as payolled employees due to their season-long commitments to the PGMOL. HMRC claimed that PGMOL owed £584,000 in unpaid tax in relation to matches between 2014 and 2016. The tribunal found that, even though the referees met two of the key tests HMRC relied

Recent incidents of racist abuse directed at players during Premier League and Six Nations fixtures along with a huge increase in online abuse highlight why impending changes to harassment laws under the Employment Rights Act 2025 will place significant obligations on clubs, event operators, and other sports organisations. From October 2026, sports organisations will be liable for acts of harassment towards their employees (in the course of their employment) by fans, customer

Clubs are more vulnerable to unfair dismissal claims after changes to employment law. Premier League and Football League clubs will be more vulnerable to unfair dismissal claims from sacked managers and released players from next year after changes to employment law. Under the Employment Rights Act (ERA), which comes into effect on 1 January, employees will gain protection from unfair dismissal after six months rather than two years of service. In another significant change,

Employment tribunal claims continue to spike. Today’s statistics again show just how much pressure the employment tribunal system is under. We’ve seen a significant increase in the number of multiple claims being made by individuals representing themselves with the use of AI. Not only does this increase the complexity of claims, many of which rely on inaccurate legal arguments, it also adds to the burden of courts which, in some areas of the country, are now listing claims to

Since 2014, almost 350 claims have been filed in the High Court involving football clubs and data shows that 2025 was another active year, with 21 claims issued across the courts and a further 13 in the Insolvency and Companies List. That trend has continued into the first half of 2026, with 13 claims and 9 insolvency matters already filed, suggesting another busy year ahead. When it comes to individual clubs, Chelsea has been the most frequently involved in litigation since

Given there is potential for major sporting events such as the World Cup or Olympic Games to lead to increased unauthorised absence employers may wish to put specific rules and procedures in place during the relevant period. For example, employees who are off sick (other than those who are already known to be on long-term sickness absence) could be required to notify their absence to a specified person, for example a member of the HR department. This would help to make employ

Employers can be held vicariously liable for discriminatory acts by employees - even if the event is held off site and out of normal working hours. Under the Equality Act 2010, protection from harassment covers sexual harassment as well as unwanted conduct on the grounds of age, disability, gender reassignment, race, religion or belief, and sexual orientation. Employers should ensure that their policy on harassment is up to date, and has been brought to the attention of all e

An employer may be held to be vicariously liable for any defamatory statement made by an employee in the course of their employment. If an employee has used social media to make a defamatory comment about one of their employer's competitors, the employer should act quickly to limit the damage caused. In the first instance, the employer should seek to have the defamatory statement removed immediately by the employee since this is probably the quickest and most practical way of

There is no legal requirement for employers to give employees time off to watch major sporting events such as the Olympic Games or the football World Cup. Whether or not to grant time off is a matter for employers to consider, taking into account the needs of the business. During key sporting events, some employers operate a "business as usual" approach whereby employees who want to take time off must request annual leave in the usual way. At the other end of the scale, some

The employer should use its normal grievance procedure to deal with a complaint from an employee that a colleague is expressing political views that they find offensive. If the employer has a policy on political activities in the workplace, it should refer the employees to this. Any such policy should make clear that employees should not engage in political activities that could cause offence to or intimidate colleagues. It may be sufficient for the employer to raise informal

Most employers allow employees to self-certify their absence for the first seven days of sickness, and require a fit note for longer absences. For statutory sick pay (SSP) purposes, an employer cannot require an employee to provide a fit note until after seven calendar days of illness. If an employee is absent without a fit note, where they have been sick for more than seven days, the employer may be entitled to withhold either contractual sick pay or SSP.

Whether or not an employer can lawfully dismiss an employee for unauthorised absence depends on the reason for, and length of, the absence and the procedure that the employer follows.