Epilepsy, Employment and the Disability Discrimination Act

Total Page:16

File Type:pdf, Size:1020Kb

Epilepsy, Employment and the Disability Discrimination Act View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Elsevier - Publisher Connector Seizure 1999; 8: 412–420 Article No. seiz.1999.0329, available online at http://www.idealibrary.com on Epilepsy, employment and the Disability Discrimination Act. Does legislation make a difference? † LINDA DELANY & JOANNA ELIZABETH MOODY School of Law, The Manchester Metropolitan University, Elizabeth Gaskell Campus, Hathersage Road, Manchester M13 0JA, UK The Disability Discrimination Act 1995 confers limited but significant rights on people with disabilities in the United Kingdom. In this article we focus on the protection that the Act offers to people with epilepsy in the sphere of employment. We examine the exempt categories of employment and the extent to which epilepsy qualifies as a disability for statutory purposes. We go on to explore the impact of the new law on the recruitment and employment experience of people with epilepsy. The shortcomings of the legislation are highlighted and improvements, which would benefit people with epilepsy, are recommended. Claims featuring epilepsy, brought under the Act, are analysed to illustrate how the legislation is being interpreted and applied. c 1999 BEA Trading Ltd Key words: Disability Discrimination Act 1995; epilepsy; employment; recruitment; remedies; enforcement. INTRODUCTION ACCESS TO STATUTORY PROTECTION The employment provisions of the Disability Discrim- Only people able to prove that they have1, or have ination Act 1995 (hereafter referred to as the DDA) had2, a disability, are eligible for DDA protection. came into force on 2 December 1996. This article There is no cover for people wrongly perceived or examines the rights that they confer on people with diagnosed as having a disability, even if the perception epilepsy and the residual scope for enhancing those or misdiagnosis attracts discrimination. The (Conser- rights. Particular attention will be paid to the criteria vative) Government, which introduced the DDA, con- which govern access to the protection offered by the sidered that the law ‘would not be credible if it em- DDA, the duties it imposes on employers and to en- braced people who were not fairly or generally rec- forcement methods. By exploring the impact of the ognized as disabled’3. This restrictive approach is, DDA on the recruitment process and employment, we however, unhelpful in the context of epilepsy with its show that legislation has only partly succeeded in dis- unusually high incidence of misdiagnosis4. Patients pelling the problems faced by people with epilepsy in wrongly diagnosed as having epilepsy, who suffer un- relation to work. fair treatment as a result, have no redress under the DDA cases, particularly those involving applicants DDA. It is worth noting that their counterparts in the with epilepsy, will be referred to throughout the text. United States fare better under the Americans with We should explain that claims alleging disability dis- Disabilities Act 1990 which protects against discrimi- crimination are first heard by Employment Tribunals nation resulting from misclassification5. (formerly known as Industrial Tribunals) and that ap- peals lie to the Employment Appeal Tribunal and How, then, is disability defined in the DDA? Ac- thence to the Court of Appeal. It should be noted at the cording to Section 1(1), people have a disability if they outset that only Court of Appeal and Employment Ap- have a physical or mental impairment which has a sub- peal Tribunal judgements set binding precedents, thus stantial and long-term adverse effect on their ability providing authoritative interpretations of the new law. to carry out normal day-to-day activities. People who The decisions of Employment Tribunals do not have have had a disability in the past are protected by virtue to be followed by other Tribunals. of Section 2. Although it is uncertain whether Members of Par- ∗ Author to whom correspondence should be addressed. liament regarded epilepsy as a ‘mental’ or ‘physical’ 1059–1311/99/070412 + 09 $12.00/0 c 1999 BEA Trading Ltd Epilepsy, employment and the Disability Discrimination Act 413 impairment, there is no real doubt that the condition ployers to argue that a particular person falls outside is covered6. Meeting the impact requirements of the its ambit. It follows that DDA claimants with epilepsy DDA definition of disability may, however, be more should be prepared to present medical evidence show- problematic for people with epilepsy. Where epilepsy ing that their condition meets the statutory require- has little or no impact on day-to-day activities be- ments. cause it is successfully controlled by medication, it Research shows that both applicants and respon- falls within the ambit of the DDA because of the spe- dents are worried by the cost of medical evidence. cial provisions in relation to medical treatment of dis- They are also concerned that the usual sources of abilities contained in Schedule 1, Paragraph 67. How- medical evidence, particularly GPs and occupational ever, people not on medication, who experience only health professionals, are unequal to the task of relat- simple partial seizures, or sleep seizures, will have dif- ing their expertise to DDA requirements, because of ficulty showing the ‘substantial and long-term adverse lack of familiarity with the DDA approach, definitions effect’ on their ability to carry out day-to-day activi- and terminology12. Objective appraisals of the medi- ties which the DDA insists upon. There may also be cal risks to self and others associated with a particular people, again not on medication, whose epilepsy did individual doing a particular job are hard to come by13. once have a substantial adverse effect, but fails the In Holmes v. Whittingham & Porter Ltd14, the medi- ‘long-term’ test because the impact was shorter than cal report used as the basis for a risk assessment of the the 12 months fixed as the minimum by the DDA, and applicant who had epilepsy was prepared by the ap- is unlikely to recur8. plicant’s GP and the employer’s medical adviser, also As the first major study of the DDA’s operation a GP. It advised against continuing to let Mr Holmes shows9, some employers do challenge claimants on work in his customary environment and capacity, and, each component of the definition of disability. Al- as a result, Mr Holmes lost his job. The Tribunal which though applicants with mild forms of epilepsy may dealt with the case took the view that the employ- well lose their case on this preliminary issue, we ers should have consulted a specialist in occupational should point out that out of the monitored ‘heard’ medicine or epilepsy before sacking their employee, (as opposed to settled or withdrawn) cases involving in order to investigate the potential benefits of chang- epilepsy which we could trace, none failed on the def- ing the latter’s medication, and/or adjusting his work- inition of disability10. This may, unfortunately, merely ing conditions. Even where experts become involved, reflect the fact that would-be claimants dared not pur- however, problems of risk assessment may persist: in sue their claims because their epilepsy did not meet Smith v. Carpets International UK plc15, another case the requirements of the DDA definition. involving epilepsy, a report by the applicant’s neurolo- In order to protect everyone diagnosed as having gist, to the effect that the applicant could safely resume epilepsy from discrimination, the DDA should omit work, was successfully challenged by the employer’s the definitional requirement of long-term, substantial doctor on the basis that the neurologist had no insight impact and cover any disability, however short-lived into the hazards of Mr Smith’s work environment. The or slight. Why should mildly disabled people be left case of Bragg v. London Underground Ltd16 (involv- to fend for themselves when they fall victim to preju- ing genetic hearing loss) indicates that where health dice? They may be less at risk of meeting discrimina- experts disagree among themselves, the employer is tion, but when they do meet it, they need redress as entitled to make a choice provided that the chosen ex- much as severely disabled people do. This is particu- pert opinion is not obviously flawed. larly so with epilepsy: Even where people with epilepsy can prove them- selves to be within the DDA definition of disability, . very few people have experience of access to protection against disability discrimination it and so the word gets around: ‘Of course will be denied if the employer suspected of such dis- you know, he’s got epilepsy’. Most peo- crimination falls within one of the statutory exemp- ple do not have a clue what the condition tions. The employment provisions of the DDA do not is, how it exhibits itself, its frequency, or apply to businesses with fewer than 15 employees, nor what effect it has on a person’s life—it to fire services, the armed forces, the police and other just sounds horrible11. specified employers17. Widening the definition of disability to encompass The small business exemption significantly restricts conditions with minor and/or short-lived effects would the availability of protection under the DDA. Its im- suit job applicants and employees with epilepsy with- pact is potentially most serious for people with im- out unduly burdening employers, as the latter should paired mobility or who are forbidden to drive, as many have few problems accommodating mild disability in people with epilepsy are. This is because small busi- the workplace. It must, however, be acknowledged that nesses are often more accessible than larger ones, be- even a wide definition of disability will still permit em- ing within, or close to, residential areas, and often eas- 414 L. Delany & J. E. Moody ier to reach by public transport.
Recommended publications
  • The Assessment, Meaning and Amelioration of Everyday Memory
    The Assessment, Meaning and Amelioration of Everyday Memory Difficulties in People with Epilepsy Rhiannon Corcoran Doctor of Philosophy Institute of Neurology ProQuest Number: U062546 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a com plete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion. uest ProQuest U062546 Published by ProQuest LLC(2017). Copyright of the Dissertation is held by the Author. All rights reserved. This work is protected against unauthorized copying under Title 17, United States C ode Microform Edition © ProQuest LLC. ProQuest LLC. 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106- 1346 THE ABSTRACT The project was inspired by a frequent, if rather paradoxical, clinical observation. While patients with epilepsy frequently reported disruptive memory difficulties, neuropsychological testing often failed to confirm the serious nature of the patients' complaints. It had previously been assumed that patients were overstating their difficulties. However, the same anomalous pattern has been noted elsewhere, notably in elderly and head-injured samples. This investigation was therefore undertaken to assess further the nature and degree of everyday memory difficulties in people with epilepsy. The first study assessed subjects' beliefs about the incidence of memory failures using self-report techniques. Seven hundred and sixty patients with epilepsy and one hundred and forty-six subjects without epilepsy participated in the study. The level of patients' complaints was explored with respect to epilepsy, treatment and psychological factors.
    [Show full text]
  • Reflective Practice for Teachers Pdf, Epub, Ebook
    REFLECTIVE PRACTICE FOR TEACHERS PDF, EPUB, EBOOK Maura Sellars | 288 pages | 27 Dec 2013 | Sage Publications Ltd | 9781446267400 | English | London, United Kingdom Reflective Practice for Teachers PDF Book Do the students fully understand the task? The way to become even more effective is through looking back so we can leap forward. The other type of reflection Schon notes is reflection-in-action, or reflecting on your actions as you are doing them, and considering issues like best practice throughout the process. As a reflective practitioner you will continuously review the learning process to make sure all students make maximum progress. Parents in Touch. Brookfield, S. Journal of Advanced Nursing. How often will you record these reflections? Central to the development of reflective theory was interest in the integration of theory and practice, the cyclic pattern of experience and the conscious application of lessons learned from experience. Managing a team of people requires a delicate balance between people skills and technical expertise, and success in this type of role does not come easily. Download diary suggestions 51k. Double-loop learning involves the modification of objectives, strategies or policies so that when a similar situation arises a new framing system is employed. Peer observation Invite a colleague to come into your class to collect information about your lesson. Parents and carers Information for parents and carers including learning and wellbeing resources, advice, study skills, a quick guide glossary, homework help, learning from home tools, support for additional needs and more. Epilepsy and employment Human factors and ergonomics Industrial noise Karoshi Protective clothing Occupational burnout Occupational disease Occupational exposure limit Occupational health psychology Occupational injury Occupational safety and health Occupational stress Repetitive strain injury Sick building syndrome Work accident Occupational fatality Workers' compensation Workplace phobia Workplace wellness.
    [Show full text]
  • Committee on the Public Health Dimensions of the Epilepsies Board
    Committee on the Public Health Dimensions of the Epilepsies Board on Health Sciences Policy Mary Jane England, Catharyn T. Liverman, Andrea M. Schultz, and Larisa M. Strawbridge, Editors THE NATIONAL ACADEMIES PRESS • 500 Fifth Street, NW • Washington, DC 20001 NOTICE: The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine. This study was supported by Contract No. N01-OD-4-2139, T.O. #242, between the National Academy of Sciences and the National Institutes of Health (Eunice Kennedy Shriver National In- stitute of Child Health and Human Development, National Institute of Mental Health, National Institute of Neurological Disorders and Stroke, and National Institute on Aging); Contract No. HHSP23337026T, T.O. #47, between the National Academy of Sciences and the Department of Health and Human Services (Administration on Developmental Disabilities, Center for Devices and Radiological Health and Center for Drug Evaluation and Research at the Food and Drug Administration, National Center for Chronic Disease Prevention and Health Promotion and Na- tional Center on Birth Defects and Developmental Disabilities at the Centers for Disease Control and Prevention, Office of the Assistant Secretary for Health, Office of the Assistant Secretary for Planning and Evaluation, and Office on Women’s Health); and with support from Vision 20-20 sponsors (American Epilepsy Society, Citizens United for Research in Epilepsy, Dravet. org, Epilepsy Foundation, Epilepsy Therapy Project, Finding A Cure for Epilepsy and Seizures, Hemispherectomy Foundation, International League Against Epilepsy, National Association of Epilepsy Centers, Preventing Teen Tragedy, Rasmussen’s Encephalitis Children’s Project, and Tuberous Sclerosis Alliance).
    [Show full text]
  • Epilepsy and Employment
    SYSTEM NAVIGATION Epilepsy and Employment Can I be fired because of my epilepsy? • Installing a safety shield around a piece of Both federal and provincial human rights codes machinery. prevent employers from firing someone because they • Installing a piece of carpet to cover a concrete have a diagnosis of epilepsy. However, employers floor in the employee’s work area. sometimes use other reasons to mask a discriminatory termination. • Putting work instructions in writing (rather than just giving them orally) if memory What are my rights if I am fired because of a difficulties/deficits are a side effect of the seizure seizure? disorder or anti-seizure medication. If you think you’ve lost your job because of your • Scheduling consistent work shifts if seizure epilepsy, whether or not your employer admits to it, activity is made worse by inconsistent sleep you have the right to use the Human Rights complaint patterns. process. Contact your community epilepsy agency for • Allowing an employee who experiences fatigue as guidance or the Office of the Ontario Human Rights a side effect of medication the place and Commission. opportunity to take frequent rest breaks. • Allowing an employee to take time off to recover What kind of accommodations should my after a seizure. employer make? Some people with epilepsy don’t require any For help with accommodation, contact your accommodations at work, while others may require community epilepsy agency at 1-866-EPILEPSY (1-866- accommodations to help them avoid triggers, ensure 374-5377). There are extensive resources for they can remain safe if they have a seizure while on employers about accommodations at the job, or help them adapt to seizure or medication www.epilepsyatwork.com.
    [Show full text]
  • The Biopsychosocial Model and Quality of Life in Persons with Active Epilepsy
    The biopsychosocial model and quality of life in persons with active epilepsy Dissertation Presented in Partial Fulfillment of the Requirements for the Degree for the Degree Doctor of Philosophy in the Graduate School of The Ohio State University By John O. Elliott, MPH Graduate Program in Social Work The Ohio State University 2012 Dissertation Committee: Virginia Richardson, Advisor Alvin Mares Bo Lu Lisa Raiz Copyright by John Ottis Elliott 2012 Abstract Persons with epilepsy (PWE), the most prevalent chronic neurological disease, view their main handicaps as psychological rather than purely physical. Despite a long recognized need in the field of the importance of the psychological and social factors in PWE there is still a paucity of research in the fields of psychology and social work. The medical community has continued to focus primarily on seizures and their treatment (the biological-biomedical model). Such an approach works to further perpetuate psychosocial disparities by excluding the patient’s subjective viewpoint. From the biopsychosocial perspective, a person’s lived experience needs to be incorporated into the understanding of health and quality of life. While the biopsychosocial model has gained notoriety over the years, it has not been studied much in epilepsy. Because the scarce research is insufficient to answer these questions further research was needed. I posed two broad questions: 1) Is quality of life in PWE better explained by the biopsychosocial model than the biological-biomedical model? and 2) Does use of mental health services (social workers/counselors and psychologists) have a moderating effect on quality of life in PWE? The study used a sample of 1,720 PWE, over the age of 12, who participated in the 2003 and 2005 Canadian Community Health Survey (CCHS).
    [Show full text]
  • Aug. 18, 2016 • Inside • Mayor on Duty
    FREE Every Thursday Volume 13, Number 33 Real-Time News, Weather & WebCams: HighlandsInfo.com Thurs.,Aug. 18, 2016 • Inside • Mayor on Duty ..................... 2 Highlands School ‘Great Beginnings’ era ends Obituaries ............................. 3 By Lane Giddings With the start of any new school a choice, now there is a separate and was a combination of kinder- The Fredster ......................... 7 It’s August and time to think year comes changes. One big kindergarten and a separate first garten and the first grade. By com- Shopping Pullout .............. 12-13 about the upcoming 2016-’17 change this year is the elimination grade class. bining two grade levels in one class- Investing at 4118 ft .............. 14 school year! of the combined kindergarten and The Great Beginnings class room, it helped the school utilize its Events .................................... 8 Highlands School opens its first grade class called Great Begin- was an unique concept at High- teacher resources more effectively, Spiritually Speaking ............ 16 doors to students August 29th. nings. Though, before, parents had lands School for about 15 years •See ERA page 6 Police .................................... 17 Look who came for dinner! HEC is about ‘People Helping People’ Since 1985, the Highlands First Presbyterian Church of High- and fuel, HEC also has other im- Emergency Council’s mission has lands is hosting the sixth annual portant community-oriented of- been about people in this commu- community-wide Food for Fuel ferings. nity helping those in need. luncheon on September 4th. This They include a Christmas Manned with only volunteers, luncheon gives the community the Program for children 12 years and and with its donations, HEC is opportunity to meet HEC’s board younger, a Utilities Help Fund able to provide help to low income of directors and learn more about which was started in 2013 at the residents of Highlands and to HEC and its services.
    [Show full text]
  • EPILEPSY in the WORKPLACE a TUC Guide CONTENTS
    EPILEPSY IN THE WORKPLACE A TUC guide CONTENTS SECTION 1 The social versus the medical model 04 SECTION 2 What is epilepsy? 06 SECTION 3 Myths and facts 08 SECTION 4 Epilepsy in the workplace 09 SECTION 5 How workplaces can create difficulties for workers with epilepsy 11 SECTION 6 Making workplaces epilepsy-friendly 16 SECTION 7 Nothing about people with epilepsy without people with epilepsy 17 SECTION 8 Epilepsy and Parliament 18 SECTION 9 Using the right language 19 SECTION 10 Crime against people with epilepsy 20 SECTION 11 A guide to the law 22 SECTION 12 Epilepsy and trade unions: what the union can do 23 SECTION 13 Resources and useful websites 24 About the author Kathy Bairstow is a UNISON member and works as the senior advice and information officer at Epilepsy Action. Her work involves providing advice and information to anyone with an interest or concern about epilepsy. This includes members of the public; employment, health and other professionals; and the media. She was a patient representative on the NICE Guideline CG20 – The Epilepsies: the diagnosis and management of the epilepsies in adults and children in primary and secondary care. Kathy had epilepsy as a child, as did two of her three children. She no longer has epilepsy, but does have several long-term health conditions. Introduction by the TUC General Secretary I am delighted that the TUC has worked with Epilepsy Action to produce this new guide for trade unionists on supporting members with epilepsy. The author is a specialist and a trade unionist so this briefing will be an authoritative aid to union reps, officers and members on dealing with the issues facing members with epilepsy in the workplace.
    [Show full text]
  • Evaluating the World Health Organization International
    EVALUATING THE WORLD HEALTH ORGANIZATION INTERNATIONAL CLASSIFICATION OF FUNCTIONING, DISABILITY AND HEALTH FRAMEWORK AS AN EMPLOYMENT MODEL FOR PEOPLE WITH EPILEPSY by Ying Yuk (Connie) Sung A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy (Rehabilitation Psychology) at the UNIVERSITY OF WISCONSIN-MADISON 2012 EVALUATING THE WORLD HEALTH ORGANIZATION INTERNATIONAL CLASSIFICATION OF FUNCTIONING, DISABILITY AND HEALTH FRAMEWORK AS AN EMPLOYMENT MODEL FOR PEOPLE WITH EPILEPSY Submitted to Graduate School of the University of Wisconsin-Madison in partial fulfillment of the requirements for the degree of Doctor of Philosophy by Ying Yuk (Connie) Sung Date of final oral examination: July 11th, 2012 Month and year degree to be awarded: August 2012 This dissertation is approved by the following members of the Final Oral Committee: Fong Chan, Professor, Rehabilitation Psychology & Special Education Jana Jones, Assistant Professor, Neurology William Hoyt, Professor, Counseling Psychology Norman Berven, Professor, Rehabilitation Psychology & Special Education David Rosenthal, Professor, Rehabilitation Psychology & Special Education Chetwyn Chan, Professor, Rehabilitation Sciences © Copyright by Ying Yuk (Connie) Sung 2012 All Rights Reserved i DEDICATION I dedicate this dissertation to my family, especially to my lovely Mom, Lei Ying Cheung, and Dad, Wan Chu Sung. ii ACKNOWLEDGMENTS I would like to acknowledge all the members of my committee for their contributions to the development and writing of my dissertation: Dr. Fong Chan, Dr. Jana Jones, Dr. Norm Berven, Dr. David Rosenthal, Dr. Bill Hoyt, and Prof. Chetwyn Chan. I deeply appreciate everyone’s contribution to my study, and thank you for your expertise, knowledge, and support. First and foremost, I owe a special debt of gratitude to my doctoral advisor, Dr.
    [Show full text]
  • Rights and Responsibilities of Employers
    SYSTEM NAVIGATION Rights and Responsibilities of Employers Both employees and employers have a range of rights Employee Rights and responsibilities related to the needs of an Everyone has a right to equal treatment in the employee with epilepsy in the workplace. Many of workplace without discrimination because of these workplace rights stem from our human rights disability. They also have the right to dignity, privacy codes. Human rights codes exist across the country and full participation. and are pretty much the same in each province. In addition to the Ontario Human Rights Code1 in this province, there is the Canadian Human Rights Act2 which covers a number of areas under federal Employer Rights jurisdiction. They clearly set out rights and are the An employer has every right to expect that a person basis for a great deal of legislation that prohibit with epilepsy will be productive and safe in the work discrimination against people on a protected ground in environment. When considering a person with a a protected social area. disability, they are right to ensure that the candidate has the skills and abilities to get the job done, that the Protected grounds are things like age, sex, marital candidate fits in and works well with the team and status, place of origin and disability. Protected social that this individual is motivated and wants to do a areas include housing, contracts, services, facilities and good job. employment. Discrimination in the workplace can look like: Only Human Rights legislation in the context of employment is discussed in this Spark sheet. In • A refusal to hire someone because of their addition to Human Rights legislation, workplaces are epilepsy also covered by Occupational Health and Safety and Employment Standards legislation.
    [Show full text]
  • Original Article
    Original Article Journal of Epilepsy and Clinical Neurophysiology J Epilepsy Clin Neurophysiol 2010;16(4):136-142 Factors Associated with the Employment Situation and Driving License of Patients with Epilepsy Gloria Maria Almeida Souza Tedrusa, Lineu Correa Fonsecaa, Emmanuel Machado Oliveirab, André Luis Ayres da Fonsecac, Ana Carolina Ramos Carneiroc, Rachel Marin Carvalhoc Faculty of Medicine, Pontifícia Universidade Católica de Campinas (PUC-Campinas), Brazil ABSTRACT Introduction: It is estimated that approximately 50% of patients with epilepsy have difficulty finding employment. Objective: Evaluate the employment situation and driving license of patients with symptomatic or probably symptomatic focal epilepsy and correlate it with clinical and socio-demographic aspects. Methods: Ninety-two patients were classified into 3 groups: “employed”, “unemployed” and “retired/on leave”. The relationship between employment and socio-demographic aspects and those of epilepsy was studied, and also whether the patients were holders of national driving licenses. Results: Thirty-one (33.7%) of the patients were employed, 19 (20.7%) unemployed and 33 (35.9%) retired/on leave. Patients with formal education of less than 9 years predominated (p<0.05) in the “retired/on leave” group and non-white patients were more frequently unemployed. Of 58 patients who lost their jobs, 27 (46.6%) reported that epilepsy was the main reason (p<0.05). There was a significant relationship between the occurrence of ES at work and unemployment and “leave/retirement” (p<0.05). There was no relationship between clinical aspects and the employment situation. Nineteen (33.9%) of the 56 surveyed reported being holders of driving licenses. Discussion: There was a high index of unemployment and retired/on leave individuals.
    [Show full text]
  • Fostering Epilepsy Care in Europe All Rights Reserved
    EPILEPSY IN THE WHO EUROPEAN REGION: Fostering Epilepsy Care in Europe All rights reserved. No part of this publication may be reproduced, stored in a database or retrieval system, or published, in any form or any way, electronically, mechanically, by print, photoprint, microfilm or any other means without prior written permission from the publisher. Address requests about publications of the ILAE/IBE/WHO Global Campaign Against Epilepsy: Global Campaign Secretariat SEIN P.O. Box 540 2130 AM Hoofddorp The Netherlands e-mail: [email protected] ISBN NR. 978-90-810076-3-4 Layout/ Printing: Paswerk Bedrijven, Cruquius, Netherlands Table of contents Foreword ................................................................................................................................................. 4 Preface ................................................................................................................................................. 5 Acknowledgements ........................................................................................................................................ 6 Tribute ................................................................................................................................................. 7 Abbreviations ................................................................................................................................................. 8 Background information on the European Region .........................................................................................
    [Show full text]
  • In a Company, Payroll Is the Sum of All Financial Records of Salaries for an Employee, Wages, Bonuses and Deductions
    In a company, payroll is the sum of all financial records of salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time. Payroll plays a major role in a company for several reasons. From an accounting point of view, payroll is crucial because payroll and payroll taxes considerably affect the net income of most companies and they are subject to laws and regulations (e.g. in the US payroll is subject to federal and state regulations). From ethics in business viewpoint payroll is a critical department as employees are responsive to payroll errors and irregularities: good employee morale requires payroll to be paid timely and accurately. The primary mission of the payroll department is to ensure that all employees are paid accurately and timely with the correct withholdings and deductions, and to ensure the withholdings and deductions are remitted in a timely manner. This includes salary payments, tax withholdings, and deductions from a paycheck. Payroll taxes Government agencies at various levels require employers to withhold income taxes from employees' wages.[1] In the United States, "payroll taxes" are separate from income taxes, although they are levied on employers in proportion to salary; the programs they fund include Social Security, and Medicare. U.S. income and payroll taxes collected through deductions are considered to be trust fund taxes, because the employer holds the deducted money in trust for later remittance. [edit] Payroll Taxes in U.S. Before considering the payroll taxes we need to talk about the Basic Formula for the Net Pay.
    [Show full text]