Deciding who and what transfers under TUPE
It is only those employees who are “assigned” to the transferring business or contract who go over to the new employer under TUPE. These employees transfer to the new employer with continuous service intact. All duties, rights or obligations under or in connection with a transferring employee’s contract of employment will also transfer to the new employer. In effect, the new employer steps into the shoes of the old one and there is an automatic transfer of the employment contract. However, there are certain exceptions; for example, most occupational pension rights do not transfer.
In this section we look in more detail at exactly who and what transfers.