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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.
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- Type:
- Interactive flowcharts
Use this overpayments flowchart to deal with an accidental overpayment made to a current employee.
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- Date:
- 9 March 2021
- Type:
- Commentary and insights
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.
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- Date:
- 1 March 2021
- Type:
- Podcasts and webinars
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.
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- Type:
- Letters and forms
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).