If the agreements contained in the service agreement are well drafted, it is generally preferable for the parties to simply acknowledge that they remain in effect. If new covenants are introduced or if old covenants are varied, this new reflection will be necessary. Note that payments offered in return for restrictive covenants are fully taxable and are also subject to social security contributions, so it is preferable to allocate some of the compensation specifically to covenants. A settlement agreement must state the legal rights that are settled to be a mandatory waiver of those rights. Case law has shown that a “brief description, real and legal”, of the duty levied by the worker (whether or not he is already the subject of legal proceedings) is established in the settlement agreement. For this, space has been made available in the calendar. The Tribunal found that a “reasonable person with the relevant basic knowledge of the parties” would interpret the extent of the exemption granted by Oran beyond Mr Burke`s exclusive employment and dismissal rights. Given the fact that Mr Burke waived his rights in his favour from the €600,000 judgment, the judge said Mr Burke`s intention was to jeopardise all future claims against him in order to “allow him to draw a line in the sand.