What types of employer are covered by TUPE?
[page 322]TUPE applies to both the public and the private sector including the not-for-profit sector. It applies to large businesses, partnerships and sole traders regardless of the employer’s size or the number of employees affected. There can even be a TUPE transfer affecting just one person. In addition:
• TUPE can apply to internal reorganisations if there is a change to the employer (for example, from one subsidiary to another);
• there does not need to be a formal sale and purchase agreement for TUPE to apply;
• transfers between government departments are not covered by TUPE. Instead, these are subject to the Cabinet Office Statement of Practice: Staff Transfers in the Public Sector (COSOP, see page 336);
• TUPE can apply where jobs transfer out of the UK as long as the old employer is based in the UK. This means that the UK-based employer will be liable to pay compensation if they fail to inform or consult properly before the transfer.