Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...
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 ...
Updated to reflect the increase to the statutory maternity pay rate from 6 April 2025.
Updated to reflect statutory limits in place from 6 April 2025.
Updated to reflect the maximum compensatory award from 6 April 2025.
Updated to reflect the "Vento bands" for injury to feelings compensation, in place from 6 April 2025.
Updated to reflect the increase to the national living wage rate from 1 April 2025.
Updated to reflect the increase to the national living wage rate in place from 1 April 2025.
Updated to reflect the increase to the national minimum wage rate for apprentices in place from 1 April 2025.
Updated to reflect the increase to the accommodation offset from 1 April 2025.