Performance management, procedure and disability: three lessons from Pal v Accenture

The case in brief

In Pal v Accenture (UK) Ltd [2026] EAT 12, the Employment Appeal Tribunal considered an “up or elsewhere” performance model, procedural failures and the treatment of evidence about endometriosis. The earlier tribunal had found the dismissal unfair but applied a full reduction to compensation on the basis that dismissal would have happened anyway.

The EAT held that the tribunal used the wrong counterfactual when assessing that reduction and had not properly analysed disability or discrimination arising from disability. The affected issues were sent to a differently constituted tribunal to be considered afresh. This was an appeal decision—not a final finding that the employer discriminated.

01

If a policy applies, work from it

The employer accepted that its disciplinary and appeals policy applied, yet key parts of the process did not fit that policy. A generic reservation of the right to depart from a process is not a safe substitute for deciding which procedure applies and documenting any justified variation.

Manager action: before starting formal performance action, confirm the policy, the decision-maker, the evidence needed and the employee’s opportunity to respond.

02

Performance measures need context

Targets, ratings and progression standards can be legitimate, but they should not be treated as self-explanatory. Managers should record the expected standard, the examples relied on, support provided, relevant adjustments and the reasonable period allowed for improvement.

Manager action: separate evidence from conclusions. “Not progressing” is an outcome label; the file still needs the facts that justify it.

03

Health information can change the questions

The EAT criticised the disability analysis, including the failure to examine the possible recurrence of effects and what the position might be without treatment. It also linked a proper investigation and independent decision-maker to what the employer might reasonably have learned before dismissal.

Manager action: when health, absence or treatment may overlap with performance, pause to obtain appropriate evidence and consider adjustments before reaching a final view.