Payment Practices, Policies and Performance

The Small Business, Enterprise and Employment Act 2015 introduced a duty on the IE’s largest companies to report on a half yearly basis on their payment practices, policies and performance. The legislation requires all businesses that meet the criteria to report on:

  • The average time taken to pay invoices
  • The percentage of invoices paid within 30 days, within 31-60 days and in 61 days or more
  • The percentage of invoices due but not paid within agreed terms

The reports for McDonald’s Restaurants Limited can be found on the Government website here:

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