Tax and deductions from pay

New and updated

• Type:

  Employment law cases

  Homeworking: Employee who moved north not entitled to London weighting

  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.

• Type:

  Legal timetable

  National insurance primary threshold increases

  Updated to reflect that the National Insurance Contributions (Increase of Thresholds) Act 2022 has received Royal Assent.

• Type:

  Legal timetable

  Employment allowance increases

  The employment allowance increases to £5,000 per year.

• Date:

  14 March 2022

  Type:

  Commentary and insights

  April 2022 employment law changes: Six tasks for HR

  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".

• Date:

  14 March 2022

  Type:

  Commentary and insights

  IR35: Are you ready for the end of "light-touch" enforcement in April 2022?

  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.

• Type:

  Legal timetable

  Lower earnings limit for national insurance contributions increases

  The lower earnings limit for primary Class 1 national insurance contributions increases to £123 per week.

• Type:

  Legal timetable

  Health and social care levy introduced

  Employers and employees are subject to a new tax, known as the health and social care levy.

• Date:

  9 March 2021

  Type:

  Commentary and insights

  April 2021 employment law changes: Five things for HR to do

  While continuing to deal with the impact of coronavirus, HR professionals must ensure that their organisation complies with the usual raft of April employment law changes. In April 2021, these changes include the extension of IR35 reforms to the private sector, a tweak to the national minimum wage age bands, and increases to statutory redundancy pay and statutory maternity pay.

• Date:

  1 March 2021

  Type:

  Podcasts and webinars

  Webinar: IR35 - What HR needs to know

  Kate Upcraft explains how the IR35 off-payroll reforms will affect your organisation and the practical steps that you need to take to ensure that you remain compliant with the law and manage any additional liabilities.

• Type:

  Letters and forms

  IR35: Status determination statement via CEST tool

  A link to the HMRC tool to determine an individual's tax status for IR35 purposes, the results of which can be sent in a letter providing a status determination statement (SDS).