Income Tax (Earnings and Pensions) Act 2003 section 402E

Meaning of "trigger date" and "post-employment notice period" in section 402D

Section 402E defines the key terms "trigger date", "post-employment notice period", "minimum notice" and "earliest lawful termination date" used in calculating post-employment notice pay under section 402D.

• The "trigger date" is the last day of employment if no notice was given, or the day notice was given if either party gave notice to terminate.
• The "minimum notice" is the shortest notice the employer is required to give under both the law and the employment contract, assessed at the appropriate point depending on whether notice was given.
• The "post-employment notice period" runs from the day after employment ends to the "earliest lawful termination date" — but is zero if that date falls on or before the last day of employment.
• For limited-term contracts with no employer notice provision, the post-employment notice period runs to the date of the limiting event, or if that date is unknown, to the date statutory minimum notice under the Employment Rights Act 1996 would have expired.

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