Tariff conditions can be renegotiated after one year, provided that the overall contract is no less favourable to the employee. The outgoing employer is required to provide the arriving employer with written information about the transferred workers, including identity, age, employment data, disciplinary and complaint documents, workers` rights and collective agreements, as well as all related rights and commitments that are transferred. This information should not be provided less than 28 days before the transfer, although the new employer will in practice endeavour to obtain this information much earlier. Collective agreements in force at the time of the transfer are also transferred to the new employer. These include terms of employment negotiated through collective bargaining and broader labour relations. For example, the collective dispute procedure, school leave, training of union representatives, negotiated redundancy procedures or workplace safety regimes and flexible work regimes. If an independent union has been recognized by the outgoing employer for the transfer of workers, recognition is also passed on to the incoming employer. Since 2014, tariff conditions can be renegotiated after one year, provided that they are generally no less favourable to the employee. In certain circumstances, contractual changes made by the new collective agreements agreed by the outgoing employer are not necessary as a result of a transfer. As part of the consultation, objections had been raised against the new regulations.  A waiver for professional services companies appears to have been raised by the government, but it was ultimately excluded. In 2012, the UK coalition government requested information on the effectiveness of the TUPE with regard to professional services and found that there were „mixed opinions“ on whether professional services should continue to be covered by the service change regime.
Some sectors, particularly advertising, strongly supported the idea of introducing a waiver. However, lawyers have drawn attention to the problems associated with the exploitation of the New Zealand equivalent tUPE and warned the government to be cautious when trying to exclude certain categories of workers. TUPE transfers are often complex and it is essential for employers (both the transferee and the purchaser) to plan well and get legal advice at an early stage. This includes identifying key risks and engaging in meaningful dialogue with staff throughout the process.