The government has set the automatic enrolment earning figures for the 2021/22 tax year as follows:

  • Earnings trigger: £10,000
  • Qualifying earnings band: £6,240 – £50,270

The earnings trigger is the level of earnings that a jobholder must receive in order to be eligible for automatic enrolment. The level of the earnings trigger has remained unchanged

The anticipation is over! The Pension Schemes Act 2021 received Royal Assent and became law on 11 February. The Act aims to enhance the security and sustainability of pensions in the UK, and to protect defined benefit (“DB“) pension schemes. The Act makes some significant changes to the pensions world, most of which will be brought into effect and fleshed out through Regulations and guidance from the Pensions Regulator (“tPR“). This blog briefly sets out the key provisions of the Act from an employer’s perspective.
Continue Reading The Pension Schemes Act 2021 – What employers need to know

We are nearly one year on since the UK government announced its first national “lock-down”, yet here we are in February 2021 and the government guidance is still for anyone who can work effectively at home to do so. Whilst coronavirus vaccinations are being rolled out across the country, in all likelihood working from home

Can employers legally enforce a mandatory vaccine policy?

Eager to return to a “safe” normality after almost a whole year of pandemic restrictions, some employers have gone so far as to commit to a mandatory “no jab, no job” policy.  This has raised many questions as to the legality of enforcing a mandatory vaccine policy

On 5 November, the Chancellor of the Exchequer, Rishi Sunak, announced that the Coronavirus Job Retention Scheme (“furlough scheme”) would be extended to 31 March 2021. On 11 November, HMRC provided updated guidance which sets out detailed information on the extended furlough scheme.

As outlined in our previous post, the furlough scheme will remain

During the COVID-19 pandemic, data privacy – and, in particular, employee data privacy – has been at the forefront of employers’ minds. In the last six months, employers across the globe have been required to give careful thought to a whole host of potential issues, from contact tracing apps to temperature and other health checks

As a result of the COVID-19 pandemic, the UK Government made the decision to delay the implementation of IR35 reforms to the private sector from April 2020 until April 2021 (see our previous blog post on this here). As a reminder, the IR35 reforms (commonly referred to as the “off-payroll working rules”) are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an employee of the end-user client receiving the service. These rules will impact medium and large businesses in their role as the end-user client. From 6 April 2021, private sector businesses will become responsible for determining the employment status of contractors, regardless of whether they supply their services through a personal service company directly to the end-user or via an agency. The new rules will effectively see a shift in current responsibility on status determination, from the contractor to the end-user client. The changes will not apply to small businesses that engage contractors through an intermediary.

Continue Reading IR35 reforms update: Make sure you are ready for 6 April 2021

The Job Security Scheme – announced 24 September 2020

The Chancellor has announced his “Furlough 2.0” – a wage subsidy programme called the Job Support Scheme (“JSS”). The aim, of course, is to help UK employers weather the continuing COVID-19 storm, with the hope of saving jobs or at least staving off mass redundancies when