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- Type:
- Quick reference
Updated to take into account the increase in the cap on a week's pay with effect from 6 April 2025.
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- Type:
- Quick reference
Updated to include the rate of the lower earnings limit for 2025/26.
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- Type:
- Employment law guide
Updated with various changes, including the increase in the rate of employer national insurance contributions and changes to the van benefit and car and van fuel charge.
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- Type:
- Employment law guide
Updated with various changes taking effect from 6 April 2025, including the definition for determining company size in relation to IR35 and the increase in the employment allowance for national insurance contributions.
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- Type:
- How to
Updated to reflect increases to the thresholds for determining which organisations are covered by IR35, from 6 April 2025.
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- Type:
- FAQs
Updated to reflect that changes to how small businesses are defined, from 6 April 2025, mean that some organisations will no longer be responsible for applying the IR35 rules.
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- Date:
- 30 October 2024
- Type:
- Commentary and insights
The Budget, the first in the UK by a female chancellor, was designed to fill a public spending black hole, boost public services, secure financial compensation for victims of scandals, and maintain defence spending. Labour has sought to stand by its manifesto commitments and not apply extra taxes to 'working people'. However, as our panel of experts says, businesses will see considerable added costs.
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- Date:
- 30 October 2024
- Type:
- News
Chancellor Rachel Reeves has confirmed there will be a rise in employers' national insurance contributions to 15%, a lower figure than anticipated.
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- Type:
- Legal timetable
As announced in the Autumn Budget 2024, the rate of employer national insurance contributions increases from 13.8% to 15%.
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- Type:
- Legal timetable
The Employment Rights Bill includes provisions to require employers to consult employee representatives on their written policy on the allocation of tips.