Under section 5, offenders can be sentenced, on summary conviction in a magistrates' court, to a fine of up to level 4 on the standard scale (£2,500).

ELTO replaced a previous voluntary Employers' Liability Code of Practice (ELCOP) tracing service, which had been in place since 1999.

[3] In February 2011, the Financial Services Authority published regulations concerning the way that insurers and intermediaries record employers' liability policy data.

[4] The act does not require compulsory insurance against illness and injury suffered by employees working abroad.

Reid v Rush and Tompkins Group Plc (1989) established that there is no requirement to advise employees to obtain insurance for themselves: In a number of contexts, Parliament has legislated to protect people in this country from the risks of uncompensated injury.