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- Type:
- Employment law cases
In McKenzie-Bayliss v The Crown Prosecution Service, an employment tribunal held that a homeworking employee who relocated to North-East England but carried out work for the South-East region was no longer entitled to receive pay at the London rate.
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- Type:
- Legal timetable
Updated to reflect that the National Insurance Contributions (Increase of Thresholds) Act 2022 has received Royal Assent.
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- Type:
- Legal timetable
The employment allowance increases to £5,000 per year.
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- Date:
- 14 March 2022
- Type:
- Commentary and insights
HR professionals must ensure that their organisation is on top of the raft of employment law developments in April 2022. These changes include rises in national minimum wage rates, gender pay gap reporting deadlines, increases to statutory redundancy pay and maternity pay, and the end of HMRC's IR35 enforcement "grace period".
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- Date:
- 14 March 2022
- Type:
- Commentary and insights
The reformed IR35 rules have applied to the private sector since 6 April 2021, having been in force in the public sector since 2017. Employers should be aware that HMRC's approach to enforcing the rules is set to change from April 2022.
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- Type:
- Legal timetable
The lower earnings limit for primary Class 1 national insurance contributions increases to £123 per week.
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- Type:
- Legal timetable
Employers and employees are subject to a new tax, known as the health and social care levy.
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- Type:
- Interactive flowcharts
Use this IR35 flowchart to help ensure compliance with the IR35 rules on off-payroll working when engaging an individual to provide services, for example a contractor, freelancer or consultant. The flowchart can also be used to review existing contracts.
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- Type:
- Quick reference
Updated to reflect a change to record keeping requirements regarding the national minimum wage, effective 1 April 2021.
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- Type:
- Interactive flowcharts
Use this overpayments flowchart to deal with an accidental overpayment made to an individual where the overpayment is discovered only after they have left the organisation.