The duty to provide employee liability information is a critical TUPE obligation. It ensures the incoming employer knows exactly what they are taking on — and gives them time to plan. Failure to provide this information can result in financial penalties.
What Must Be Disclosed
Under Regulation 11 of TUPE, the outgoing employer must provide the following for each transferring employee:
- Identity and age — full name and date of birth
- Statement of employment particulars — the key terms of the contract including pay, hours, holiday, notice, and job description
- Disciplinary and grievance records — details of any disciplinary action taken or grievances raised in the preceding two years
- Legal claims — details of any legal actions brought against the employer by the employee in the preceding two years, and any that the outgoing employer has reasonable grounds to believe may be brought
- Collective agreements — details of any collective agreements that will have effect after the transfer
Timing
The information must be provided not less than 28 days before the transfer. If the transfer date is brought forward, the 28-day period begins from when the outgoing employer first becomes aware of the new date. In practice, providing this information as early as possible gives both parties more time to plan.
Duty to Update
If the information changes between disclosure and the transfer date, the outgoing employer must notify the incoming employer of the changes as soon as reasonably practicable.
Penalties for Non-Compliance
If the outgoing employer fails to provide the required information, the incoming employer can bring a tribunal claim. The tribunal can award a minimum of £500 per employee for whom information was not provided, and can increase this where the failure is particularly serious.
Practical Tips
- Start preparing the information early — 28 days is the minimum, not the recommended timeline
- Use a structured data room or template to ensure completeness
- Include all relevant documents — contracts, handbooks, benefit details, pension information
- Flag any known risks (pending grievances, tribunal claims, long-term sickness)
- Ensure GDPR compliance when sharing personal data — a data-sharing agreement may be needed
Our TUPE guidance team manages the information-sharing process for both outgoing and incoming employers. Get support.