FAQs

All items: Pay and benefits

What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?
Which organisations are responsible for applying the IR35 rules from 6 April 2021?
Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?
When should an organisation carry out a status assessment for a contractor under the IR35 rules?
When does an employer have to re-enrol workers who have opted out after auto-enrolment into a pension scheme?
What information are employers required to publish under the gender pay gap reporting duty?
Does an employer need to provide evidence that it is meeting the requirements of the national minimum wage?
What rate of the national minimum wage is payable when 1 April falls within a worker's pay reference period?
Are employees entitled to an extra day's pay in a leap year?
If an employer pays enhanced maternity pay, must it also enhance pay to employees on shared parental leave?

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About this category

Frequently asked questions and answers on pay and benefits.