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- Type:
- Legal timetable
Updated with details of the Government's consultation on the Employment Rights Act 2025 measures to strengthen the law on tipping.
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- Type:
- Legal timetable
Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.
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- Date:
- 26 November 2025
- Type:
- News
Tax thresholds will remain frozen and pension salary sacrifice will no longer be exempt from National Insurance, the Chancellor has confirmed in today's Budget.
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- Type:
- Employment law guide
Updated with information on HMRC’s new digital service for paying the high income child benefit charge.
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- Type:
- FAQs
Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...
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- Type:
- FAQs
Providing employees with free or subsidised meals on the employer's business premises or in any canteen is not taxable if the provision is part of an arrangement that is ...
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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.