Pay and benefits

New and updated

• Date:

  17 November 2022

  Type:

  News

  Autumn Statement: National living wage for 2023 confirmed

  The Chancellor of the Exchequer has confirmed an increase to the national living wage and significant tax rises in his Autumn Statement today.

• Type:

  FAQs

  Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?

• Type:

  FAQs

  When should an organisation carry out a status assessment for a contractor under the IR35 rules?

• Type:

  FAQs

  Which individuals does an organisation need to assess under the IR35 rules?

• Type:

  FAQs

  What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?

• Type:

  FAQs

  Is employing contractors on fixed-term contracts a solution for ensuring compliance with the IR35 rules?

• Type:

  FAQs

  What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?

• Type:

  FAQs

  What is IR35?

• Type:

  Legal timetable

  Rise in national insurance contributions reversed

  The decision to increase national insurance contributions (NICs) by 1.25% is reversed.

• Date:

  23 September 2022

  Type:

  News

  Mini-Budget: Chancellor cuts taxes and lifts bankers' bonus cap

  The Chancellor of the Exchequer has confirmed cuts to income tax and national insurance, and has removed the cap on bankers' bonuses in his "mini-Budget" today.