Pay and benefits

New and updated

• Type:

  Tasks

  Handle an opt-in or joining notice for the purposes of pensions auto-enrolment

• Type:

  Tasks

  Introduce, manage and review a salary-sacrifice scheme

• Type:

  How to

  How to introduce and manage a salary-sacrifice scheme

  Practical guidance on setting up a salary-sacrifice scheme, including benefits in kind that are exempt from tax and national insurance; the use of a reference or notional salary; and the role of HMRC.

• Type:

  FAQs

  What are an employer's duties under the auto-enrolment provisions when it receives an opt-in or joining notice from a worker?

• Type:

  Tasks

  Recalculate an employee's statutory maternity pay entitlement where they have received a pay rise

• Type:

  FAQs

  What is a worker's pay reference period for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  How should the employer assess earnings for pensions auto-enrolment if the worker's assessment date is part way through their pay reference period?

• Type:

  FAQs

  In what circumstances may it be necessary for the employer to predict earnings for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  Can an employer delay the assessment of a worker with fluctuating earnings until the payroll is run for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  How should an employer assess the earnings of a worker with more than one contract of employment for the purposes of pensions auto-enrolment?