The study compares the mechanisms through which employers in England, Wales and Italy may be legally entitled to unilaterally vary the terms of their employment contracts due to the coronavirus pandemic and developing a taxonomy, through which a meaningful side-by-side comparison of these very different jurisdictions can be constructed. To attain the core purpose of this research, the study relied on the comparative legal research method. Despite the fundamental differences between the employment law regimes of the three countries; the mechanisms through which employers from these jurisdictions can vary the terms of their employment relationships in response to COVID-19 fall into one of these categories, force majeure mechanisms; flexibility mechanisms; hardship mechanisms or mechanisms facilitating bilateral variations tantamount to unilateral variations. The study concluded that there are fundamental differences between the employment law regimes that operate respectively in England and Wales and in Italy. England and Wales is a common law jurisdiction, whereas Italy is a civil law jurisdiction; Italy's labour market is significantly more tightly regulated than England's; in England and Wales, the employment contract regulates the employment relationship, whereas in Italy the individual employment.