Employee Briefing Document

Salary scales, grades, job titles, Benefits, and Policies Integration Outcome

EMPLOYEE BRIEFING DOCUMENT

SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME

October 2019

2 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BRIEFING DOCUMENT

The review of salary scales, grades, job titles, benefits and policies took place over the summer and has now been completed. We have looked at every details and retained the best of both – or the best where one is better than the other. This document details the outcome of the review taking each component part in turn.

 The merger consultation process took place in January 2019 through a series of three formal consultation meetings on 10, 18 and 28 January  An outcome of the consultation process was that all legacy MS employees remained on their same terms and conditions (see timeline for exceptions) and that a review of salary scales, grades, job titles, benefits and policies would be undertaken and any changes communicated 1/11 to coincide with the annual pay review process  The commitment was to review however no commitment to make any changes.

4 FEBRUARY

Day 1 as an enlarged firm LMS eligible for LBDO Overtime Policy, Recognition, Client and Employee Referral Schemes and LBDO Bonuses as outcome of consultation process Removed LMS Bonuses however eligibility to contractual bonuses remained (eg Sales Commission and R&D) Removed future opportunity to sell holiday Access to Occupational Health via LBDO arrangement Holiday transition year begins (1/1/19) and ends 30/6/20 Regional hours aligned to 36.25 with corresponding uplift in pay.

31 MARCH

Grade mapping completed (charge out rate activity).

2 JUNE

HR system integration LMS eligible for LBDO updated 5+5 Citizenship Policy as well as eligibility to a Moving Day in any holiday year Season Tickets aligned to Abellio following review of existing legacy contracts.

3 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

SALARY SCALES

Using Willis Towers Watson and Xpert HR survey sources, we benchmarked the enlarged firm to ensure competitiveness of salary scales in the market. We do this each year in May / June. Benchmarking meetings were held led by the Reward Team by Stream, SBU and PMD to ensure involvement and engagement with all key stakeholder. Benchmarking meetings also included the business context document from the Stream / SBU / PMD detailing financial performance, engagement, recruitment and retention indicators.

OUTCOME:  We have salary scales in place for FY20 across the enlarged firm  These are being used internally to facilitate the annual pay review and also externally for recruitment.

4 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

GRADES

The grade mapping for migration purposes and alignment of charge-out rates was completed at end of March. This was what we communicated at that time: ‘The grade mapping between the legacy firms has been completed. The purpose of this mapping was for migration purposes and alignment of charge-out rates. Attached (see Appendix A and B) is a summary of how all legacy MS grades map to legacy BDO grades for both fee earning and support people to give you visibility of what this looks like. It’s important to remember that nothing has changed as a result of this grade mapping exercise. Whilst you may have a different numerical value assigned to your grade, nothing else has changed and you are still in the same role doing the same things and in the same way. Newly mapped grades will only be visible when we migrate on to one core HR and Finance system on 4 May 2019. (This changed to 2 June). Looking ahead to 1 November 2019, we will look at harmonising our grade structure across the enlarged firm to ensure it is fit for purpose. The outcome of this may be no change, however it will be reviewed and we will communicate more on this late Summer once work has started on this.’

OUTCOME:  We have reviewed the grade structure and are proposing no further changes. You will see from the grade mapping in Appendix A and B that we were very much aligned as individual firms so this has been a straightforward alignment across our enlarged firm.

5 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

JOB TITLES

The review of job titles is being deferred and will be included as part of Programme Switch. In April 2020, we will have a new system called Workday which will digitally enable our HR processes as well as providing you with greater self-service ability where appropriate. This is a significant process re-engineering (for the better) and it is therefore more appropriate to do this review in conjunction with this programme. More details on Programme Switch can be found here.

OUTCOME:  Review job titles as part of Programme Switch, Workday implementation  Job title changes effective 1/11 will be to align spelling differences eg. Co-ordinator to Coordinator and Advisor to Adviser.

6 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MO RE STEPHEN EMPLOYE BRIEFING DOCUMENT

BENEFITS

The review of benefits included core, voluntary and other benefits as well as our benefit platform.

OUTCOME:  The outcome has been summarised in the following pages, detailing each benefit as appropriate  The benefit platform we will use across the enlarged firm is ‘Flexcel’ (Vebnet platform) which was used by legacy BDO. This platform provides greater functionality and ease of use and you will have opportunity to access this to elect your benefits later in November 2019  We will be using salary exchange for most benefits effective 1/1/20 (rather than net-pay deductions) as this will generate a National Insurance saving for you. Some benefits received via salary exchange are reportable on a P11d.

7 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BENEFITS Core

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 LBDO and LMS offer membership of a comparable Group Personal Pension Plan, through Standard Life and Legal & General respectively, both of which are compliant with workplace pension legislation  Annual Management Charges vary between legacy Group Personal Pension Plans  Review of pension providers independent of merger benefit review  Contribution structure for LBDO is age-related and for LMS it is not  LBDO offer salary exchange for either voluntary election or auto- enrolment; LMS only offer a net-pay arrangement for those who are auto- enrolled.  LBDO 3 x salary (option to increase up to 10 x salary voluntarily) under an Excepted Life Policy; LMS 4 x salary (option to increase up to 6 x salary voluntarily) under a registered arrangement  Canada Life is insurer for both LBDO and LMS  Free Cover Limit, the maximum limit of cover without underwriting requirements, for LBDO is £1.85m and £1.25m for LMS.

 Appoint Scottish Widows as the enlarged firm pension provider effective 1/1/20  Both legacy firms’ contribution structures will remain unchanged  Move all net-pay contributors to salary sacrifice from 1/1/20  Further details of these pension changes will be communicated in due course, in preparation for your benefit annual renewal (late November).

Pension

 Align core cover across the enlarged firm to 4 x salary with the ability to increase voluntarily up to 10 x salary  Transfer LMS to LBDO Excepted Life Policy (completed)  Align free cover limit to £1.85m  Remain with Canada Life.

Life Assurance

8 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BENEFITS Core

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 LBDO 50% salary on joining (voluntary option to 75%) payable to SPA with Aviva  LMS 66.67% salary after 3 years’ service (or 6 months service for grades 015 and 012) payable for 5 years with MetLife.  LBDO National Employee-only cover for Managers and above or 3 years’ service through trust arrangement with Cigna  LMS employee-only cover for all employees through insured arrangement with BUPA, with underwriting for dependants

 Align benefit to 50% of salary effective 1/1/20, with the five year cap removed.  Income protection provider will be Aviva effective 1/1/20.

Income Protection

 Align to trust arrangement and as a result, provider will be Cigna across the enlarged firm effective 1/1/20  LMS below manager with less than 3 years’ service will have core cover removed to align this benefit across the enlarged firm however this will be immediately replaced with cash equivalent to elect the benefit voluntarily (continuity of cover retained) from 1/1/20.  Excess of £100 for all claims per member, per plan year. Medical history disregarded for dependants.  Align LMS Car Allowance from value to % of salary and call it Cash Allowance as at 1/11/19. Where less than 6%, this will be topped up and where over 6% this will remain red-circled  Introduce 6% Cash Allowance for LMS Managers effective from 1/11/19, aligning this benefit across the enlarged firm.

Private Medical

 LBDO offer 6% Cash Allowance as benefit from Manager and above (as % of salary)  LMS offer Car Allowance from Senior Manager and above (set as a value by grade).

Cash / Car Allowance

 Aligned across legacy firms.

 No change.

Notice periods

9 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BENEFITS Voluntary

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 Tusker car offering on completion of probation for LBDO through salary sacrifice agreement; LMS do not have access to a car arrangement.

 Extend benefit to LMS at commencement of our annual Flexcel renewal.

Car Arrangement

 LBDO have access to 4 levels of cover through Iceni  LMS have access to 6 levels of cover through Unum Dental.  LBDO access to Europe and Worldwide cover through Chubb  Comparable cover for LMS through Howdens.  LBDO access up to 10 units of cover through Chubb  LMS do not offer this benefit.  Charitable donations through salary, tax free (but not NI free so not salary sacrifice) both firms using Charities Aid Foundation  Not allowable for LBDO to pay LMS donations into the LMS trust.  LBDO use Nuffield offering up to 7 assessments for employee and spouse / partner (subject to age/gender)  LMS use Bluecrest offering 6 assessments to employee only (subject to age / gender).

 Retain benefit through Iceni and include a 5th level of cover.

Dental

 Retain benefit with cover provided by PEN Underwriting.

Travel Insurance

 Extend benefit to LMS with cover provided by Millstream.

Personal Accident

 LMS donations from May 19 moved to the LBDO trust, LMS donations now appear on LBDO schedule so one schedule uploaded on a monthly basis.

GAYE

 Retain benefit through Bluecrest and offer to spouse / partner across the enlarged firm.

Health Assessments

10 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BENEFITS Voluntary

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 LBDO employees and spouse / partner access up to £250k and £125k cover (respectively) through Canada Life  LMS do not offer this benefit.

 Retain this benefit and offer across the enlarged firm effective 1/1/20.

Critical Illness

 Both legacy firms have Tastecard, LBDO also have Gourmet Society.

 Retain Dining Club and offer Gourmet Society across the enlarged firm effective 1/1/20.

Dining Club

 Both legacy firms use Edenred.

 Closed benefit – no changes.

Childcare Vouchers (closed benefit)

 LBDO offer access to up to 2 Unlimited cinema cards at Cineworld  LMS do not offer this benefit.

 Retain this benefit and offer across the enlarged firm effective 1/1/20.

Cinema Club

 LBDO use Halfords with £5k limit on a bi-annual basis  LMS use Evans with a £1k limit on a monthly basis.

 Retain this benefit with Halfords (rebranded as Cycle2Work) and move to a monthly election opportunity with £5k limit.

Bikes to Work

 LMS access 4 levels of cover through RAC (managed by Vehicle Benefits)  LBDO do not offer this benefit.

 Retain this benefit and offer across the enlarged firm effective 1/1/20 through salary sacrifice.

Roadside Recovery

11 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

BENEFITS Other

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 LBDO offer up to £6,000 interest free loan via Abellio over 10 or 12 month period  LMS offer up to £10,000 through Trainline over 12 month period.  Both legacy firms use MGymDiscounts for the provision of discount gym, fitness and wellbeing centres.  Both legacy firms offered through respective Group Income Protection arrangements – LBDO have Care First through Aviva and LMS have Health Assured through Met Life.

 Since June 2019, all new season tickets have been ordered through Abellio, limit at £6,000  Existing tickets with Trainline will continue until tickets expire in 2020.

Season Tickets

 Retain the benefit  LMS employees also now have access to Gym Loans.

Gym Discounts

 EAP will be provided across the enlarged firm by Care First through Aviva.

Employee Assistance Programme

 Both legacy firms give £100 John Lewis vouchers.

 Retain this benefit  Change £100 voucher to Motivates voucher giving people more choice.

Wedding Vouchers

 LBDO have inconsistencies in payments across these roles  LMS have no payments for these roles.  Offered to all that have had a permanent move that have incurred additional costs – eligible for payment in year of move and the following year.

 Separate review and propose outcome to COO in the new year.

DSE Assessor / H&S / First Aid Payments

 Individuals have until 31 Oct 2019 to claim.

Travel Reimbursement

12 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MO RE STEPHEN EMPLOYE BRIEFING DOCUMENT

POLICIES

We have reviewed all policies across the legacy firms guided by the following principles:  Best of both  Legislation and best practice  Language that is clear and simple.

OUTCOME:  All policies harmonised across enlarged firm (eligibility applies in some cases)  All policies effective 1/1/20 except annual leave which will be effective 1/7/20 to coincide with the new holiday year (post holiday transition year).

13 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES Summary of more significant changes

OVERVIEW

OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)

 LBDO slightly more favourable though included repayment of benefits if non-return from leave.  Differences in approach to calculation of holiday and holiday pay  Differences in eligibility to annual leave (excl bank holidays) below mgr grade – LBDO 25 days rising to 28 days and LMS 23 days rising to 28 days.

 Aligned to LBDO policies and remove repayment of benefits if non-return from leave.  Align holiday eligibility across enlarged firm 1/7/20  Review calculation of holiday so that it accrues from start date and align calculation of holiday pay across enlarged firm (work in progress with HR and Finance teams).  Service less than 12 months: 22 days full pay / 22 days half pay (LBDO policy)  More than 12 months service: 13 weeks full pay / 13 weeks half pay to dovetail into Income Protection policy eligibility rules.  Remove qualifying period to support better working practices. All flexible working is subject to application, review and approval or otherwise.

Family Related Policies

Annual Leave

 Differences in qualifying eligibility and payment terms.

Sickness Absence

 Currently has 26 week qualifying period.

Flexible Working

14 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – FAMILY Headline of all other policy amendments

LEGACY BDO POLICY

LEGACY MS POLICY

UPDATED POLICY NAME Adoption and Fostering

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

Broadly similar, LBDO have enhanced Adoption pay from 10 weeks and repayment terms. Additional suggestions to include guidance for fostering

LBDO policy adopted, removing repayment of occupational adoption pay Included additional Fostering policy which allows up to 5 days paid leave per year in line with fertility treatment leave and other family leave

Adoption

No comparison as only LBDO policy exists

LBDO Policy adopted. Additional information added for clarity on enhanced benefit

Fertility

Broadly similar, LBDO have enhanced OML available linked to service and repayment terms

LBDO policy adopted, removing repayment of occupational maternity pay Time off for appointments - have removed reference to 5 days

Maternity

Broadly same

No change

Ordinary Parental Leave

Parental Leave

Parental Leave Paternity Leave

Broadly same, except LBDO have repayment terms No specific LMS policy, covered in Other Leave Broadly similar, LBDO have enhanced SPL available linked to service and repayment terms Broadly similar. Additional suggestions to include guidance for fostering

LBDO policy adopted, removing repayment of occupational paternity pay

Paternity Leave

Paternity

LBDO policy adopted

Time of for Dependants

Other Leave

Time of for Dependants

LBDO policy adopted, removing repayment of occupational shared parental pay LBDO policy adopted, removing repayment of occupational shared parental pay

SPL - Birth

SPL

SPL - Birth

SPL - Adoption (to include Fostering)

SPL

SPL - Adoption including Fostering

15 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – AWAY FROM OFFICE Headline of all other policy amendments (continued)

LEGACY BDO POLICY

LEGACY MS POLICY

UPDATED POLICY NAME

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

No specific LMS policy however covered in Other Leave policy. LBDO have 5 days for any circumstance which is more favourable LBDO policy more detailed than LMS policy (covered in Other Leave policy)

LBDO policy adopted. Amended wording to be more specific on who policy applies to for clarity

Compassionate Leave

Other Leave

Compassionate Leave

LBDO policy adopted. Minor language amends for clarity

Jury Service

Other Leave

Jury Service

Broadly same

LBO policy adopted. Amends to language and content to provide clarity and added additional best practice - nothing in principle changed

Military Reservists

Other Leave

Armed Forces Reservist Policy Occasional Home Working

No specific LMS policy however covered in Other Leave policy LBDO policy adopted. Amends to language and content to provide clarity - nothing in principle changed

Occasional Home Working Homeworking

Broadly same

LBDO policy adopted. Minor wording amends to be more specific on who will be granted time off LBDO policy adopted which includes broadband benefit and HMRC allowance. Amends to language

Public and Civil Duties

No LMS policy specifically for Regular Homeworking – policy only refers to 'occasional' home working. LBDO pay a Broadband allowance - this is something not offered by LMS, although may be contained somewhere else in specific individual terms and conditions.

Regular Home Working

Homeworking

Regular Home Working

No specific LMS policy however covered in Other Leave policy LBDO policy adopted

Travel Disruption Religious Leave Sickness Absence

Office Procedures

Travel Disruption

Religious Leave & Observance No specific LMS policy however covered in Other Leave policy LBDO policy adopted

Other Leave

LBDO policy more favourable: LBDO - length of service entitlement to OSP less than 12 months' service 22 working days (approx. 1-month FTE) at full pay 22 working days (approx. 1-month FTE) at half pay More than 12 months' service 44 working days (approx. 2 months FTE) at full pay 44 working days (approx. 2 months FTE) at half pay Short term sickness absence triggers are: 10 days or 4 or more instances LMS - Total amount of sick leave in a rolling 12 month period: Up to 6 months continuous service -statutory sick pay (SSP) only 6 months to 1 year continuous service - 5 working days* After 1 year continuous service 20 working days* Short term sickness absence triggers: 4 days in any rolling three month period, 8 days in a rolling twelve month period

LBDO policy adopted with more favourable sick pay entitlement. Minor wording amendments throughout policy for clarity

Sickness Absence

Sickness Absence Policy & Procedure

LMS policy provided 1 day per year for emergencies

Policy removed - this type of leave is covered within other policies

Emergency leave

Remove Policy

16 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – FLEXIBLE WORKING Headline of all other policy amendments (continued)

LEGACY BDO POLICY

LEGACY MS POLICY

UPDATED POLICY NAME

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

LBDO policy more favourable: LBDO 25-28 days. Where a part timer has less pro rata public holidays then they are required to take, they are given the additional time

LBDO policy adopted effective 1/7/20 (post holiday transition year).

Annual Leave

LMS - 23 - 25 days

LBDO had one policy including Career Break, Unpaid Leave and Flexible Working. LMS do not have a career break policy. LBDO qualifying period 2 years for 4 weeks - 1 year, LMS 3 years qualifying period for 4 weeks - 3 months

LBDO policy adopted though have separated the component parts in separate policies. LBDO qualifying period and duration adopted for Taking Time Out Blended policy adopted. Eligibility post probation period clarified. Unpaid Leave Form created for individuals to request unpaid leave Blended policy adopted. Eligibility amended from 26 weeks to day 1

Career Break

Other Leave

Taking Time Out

Broadly same

Short term Unpaid Leave/ Flexible working

Unpaid Leave

Unpaid leave

Broadly same

Flexible Working

17 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – LEAVING Headline of all other policy amendments (continued)

LEGACY BDO POLICY Resignation Policy Retirement Policy

LEGACY MS POLICY Employment Terms

UPDATED POLICY NAME

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

No MS resignation policy.

No significant changes - Added clause on PILON for charity Remove policy however add details to our Life Events pages on insite

Resignation Policy

This feels like a process rather than a policy. LMS had no Retirement Policy

Remove Policy

18 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – PERFORMANCE & DEVELOPMENT Headline of all other policy amendments (continued)

LEGACY BDO POLICY

LEGACY MS POLICY

UPDATED POLICY NAME Performance Improvement

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

Broadly same

Blended policy adopted. Amends to simplify process and removed informal stage to enable concerns to be addressed informally through regular feedback. becomes therefore a 4 stage process as follows: 1. Placed on PiP 2. 1st written warning 3. Final warning 4. Dismissal New policy to cover medical and disability related performance matters. Reference is made in the Performance Improvement Policy to the Capability Policy and Procedure. Includes capability termination within the sickness absence policy in much more detail including process and timescales

Performance Improvement

Capability

New policy

Capability

19 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

POLICIES – WORKFORCE Headline of all other policy amendments (continued)

LEGACY BDO POLICY Alcohol and Substance Abuse

LEGACY MS POLICY

UPDATED POLICY NAME Alcohol and Drug Policy

OBSERVATIONS OF LEGACY POLICIES

OUTCOME

LMS had no Alcohol and Substance Abuse Policy

LBDO policy adopted. Added additional wording for more clarity on purpose of policy and minor wording updates

LMS had no Dignity at Work policy

LBDO policy adopted. Minor policy wording amends

Dignity at Work

LMS made reference to this in Equality, Diversity and Inclusion LBO policy adopted. Added additional wording in reference to Equality Act and sickness absence procedure

Disability

Referenced in - Equality, Diversity and Inclusion

Disability Support Policy

Broadly same

LBDO policy adopted. Merged and updated LBDO and LMS gross misconduct offences, removed ambiguity on adjournment, other minor wording amends LMS policy adopted. Added detail on gender reassignment and on data gathering and analysis, during recruitment and during employment Blended policy adopted with additional updates including:  option for use of dictaphone to record meeting  change to 10 working days to allow for outcome letter / meeting for first and appeal meeting  added flexibility of giving grievance outcome by letter or by meeting and letter  amend for appeal to 7 days of date of letter. LBDO policy adopted with additional guidance around personal hygiene, piercings and tattoos

Disciplinary Process

Disciplinary

Disciplinary Policy and Procedure

LMS policy more descriptive

Equal Opportunities

Equality, Diversity and Inclusion

Equality, Diversity and Inclusion Individual Grievance Policy and Procedure

Broadly similar

Grievance

LBDO policy very recently updated

Guidance for Business Dress Lone Working

Office Procedures

Business Attire

LMS had no Lone Working policy LMS had no Long Service Award

LBDO policy adopted. Minor wording amends

Lone Working

LBDO policy adopted. Added additional wording in relation to those under disciplinary for charity

Long Service Award

LMS covered by LBDO Overtime Policy effective 4 February 2019 No change LMS had no Professional Conduct policy - covered under Code of Conduct

Overtime

LBDO policy adopted. Added and referenced wording relating to; general principles, environment, representing the Firm, Professional Client Relationships' and Bribery

Professional Conduct

LMS had no Reconciliation of Pay policy

LBDO policy adopted. Minor language amends

Reconciliation of Pay

LMS had no Smoking policy - covered under Office Procedures

LBDO policy adopted. Added support links and added more detail of who policy applies to for clarity LBDO policy adopted. Additional wording added referencing illegal drugs, conduct etc, in line with best practice New policy providing guidance on personal relationships and work and conflicts of interest

Smoking

Office Procedures

Smoke-Free Policy

LMS had no Social and Sporting Events policy

Social and Sporting Events

New policy

Personal relationships at work

20 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

NEXT STEPS

OVERVIEW

 Communicate with all employees beginning Oct ahead of 1/11 annual pay review conversations  Communicate with Stream / SBU / PMD Leads 16 Oct  Update people insite and HUB pages as appropriate beginning Nov.  Pay review letters will be issued between 16 Oct – 30 Oct. LMS pay review letters will confirm Cash Allowance and PMI where applicable  LMS will be issued contract of employment effective 1/1/20 to incorporate all changes as appropriate in this briefing paper.  Picked up as business as usual comms for flex renewal including updates to new providers, benefits, system as appropriate (LMS and LBDO).

1. Outcome of review - end Sept

2. 1/11 Pay Review

3. Flex renewal – 21 Nov to 12 Dec

Should you have any questions, please contact Rashpal Virdee or Debbie Thomson.

21 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

APPENDIX A Grade mapping fee earning

Moore Stephens

BDO

Moores Stephens

BDO

Fee Earners

Competency Framework

Job Title

Fee Earners

AMP

Equity Partner

005

Salaried Partner

010 011

Principal

Director

012

Senior Manager/ Associate Director/ Director (Advisory)

015 020

14 13

Senior Manager

Manager Manager

025 030

12 12

Assistant Manager

033

11 11

Supervisor (*BDO Drive & BR)

035*

Early in Career

Audit & Tax Tech and Co-ords

040 040

1 Year Post Qualified

Fully Qualified

Graduate/ 4Yr SL Prog - holding grade - either exam or time qualified/ 5Yr SL Prog - Year 5

045 050 055 065

045 050 055

Grad Yr 3/ School Leaver Year 4 Grad Yr 2/ School Leaver Year 3

9 8 7

Grad Yr 1

School Leaver Year 2 School Leaver Year 1

070 080

6 5

190, 200 (AC)

090, 100, 110 (AT) 240, 245, 250, 260, 265, 270, 299 (TT) no Moore Stephens equivalent

Intern

075

22 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT

APPENDIX B Grade mapping support

Moore Stephens

BDO

Moores Stephens

PMD/ Support

Competency Framework

Job Title

Support

AMP

PMD Director

010

Director

012

Head of/ Assistant Director

015 020

14 13

Senior Manager

Manager

025 030

12 12

Manager/ EA

Assistant Manager

033 035

11 11

Supervisor

Secretarial Administration

Adviser

040 045 050 055 065 060 070

9 8

115 120

Senior PA (H)

Senior PA (L)/ Admin Supervisor

Coordinator

9 8 7 6 5 4 3 2

6 5 4 3 2

140 130

PA/ Senior Administrator

Team Secretary/ Administrator

150

Junior Secretary/ Junior Administrator

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication without obtaining specific professional advice. Please contact BDO LLP to discuss these matters in the context of your particular circumstances. BDO LLP, its partners, employees and agents do not accept or assume any responsibility or duty of care in respect of any use of or reliance on this publication, and will deny any liability for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is therefore at your own risk, without any right of recourse against BDO LLP or any of its partners, employees or agents. BDO LLP, a UK limited liability partnership registered in England and Wales under number OC305127, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. A list of members' names is open to inspection at our registered office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and regulated by the Financial Conduct Authority to conduct investment business. BDO is the brand name of the BDO network and for each of the BDO member firms. BDO Northern Ireland, a partnership formed in and under the laws of Northern Ireland, is licensed to operate within the international BDO network of independent member firms. Copyright © October 2019 BDO LLP. All rights reserved. Published in the UK. www.bdo.co.uk

FOR MORE INFORMATION:

DEBBIE THOMSON +44 (0)20 7893 3169 debbie.thomson@bdo.co.uk

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24

Made with FlippingBook Online newsletter