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- Type:
- Quick reference
Updated to take into account the increase in the cap on a week's pay with effect from 6 April 2025.
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- Type:
- Quick reference
Updated to include the rate of the lower earnings limit for 2025/26.
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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.
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- Type:
- Legal timetable
As announced in the Autumn Budget 2024, the rate of employer national insurance contributions increases from 13.8% to 15%.
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- Date:
- 18 October 2024
- Type:
- News
With the Treasury reportedly considering an increase in national insurance contributions for employers in the upcoming Budget, what does this mean for HR and payroll teams?
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- Type:
- Policies and procedures
Updated to refer to the Government's non-statutory guidance for employers on distributing tips fairly.
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- Date:
- 25 September 2024
- Type:
- Commentary and insights
From 1 October 2024, the Employment (Allocation of Tips) Act 2023 and its accompanying statutory code of practice introduce rules that require employers to be fair and transparent in how they manage and distribute tips. What do employers in the affected sectors - including restaurants, hotels, hairdressers and other similar services industries - need to know about the new legislation?