The article provides a comparative analysis to modern employment contract formation. It focuses on promises made unilaterally by an employer to its employees in formal statements such as manuals and handbooks, and argues that such promises, once capable of conferring entitlement, must be protected and employers must not treat them as illusory. It further argues that while under English law an employer would be in breach of the implied duty of trust and confidence if a decision to withdraw from discretionary promises was irrational or disproportionate; in the United States, an employer’s irrational or disproportionate withdrawal from discretionary promises could be regarded as a breach of the duty of good faith. Either approach can be internationally or globally adopted to ensure a fair balance between protecting business efficiency and respecting employees’ dignity.