In a consultation paper issued on 5 March, the second consultation on the IR35 changes, the government confirmed the intention is still to apply the IR35 reforms to the private sector in April 2020. In summary, the intention is for IR35 to apply to any individual who, but for the supply of their services through
These two small, but practically important, changes are coming in: one next month and the other next year.
From 6 April 2019, new rules relating to payslips will apply. The key points are:
- The right to receive a payslip will extend to all workers, not just employees.
- Employers will be required to itemise payslips (and
On 6 April, the quality requirements that pension schemes being used for automatic enrolment (“qualifying schemes”) must meet are changing.
DC schemes – what’s changing?
At present, for a DC scheme to be a qualifying scheme:
- The employer must make a contribution of at least 2% of the worker’s qualifying earnings.
- The total contributions paid
At the end of January 2019, the Government launched a consultation which proposes plans to boost the protection given during redundancy to pregnant women and new parents returning to work. Under the current law, before making an employee on maternity leave redundant, employers are under an obligation to offer them a suitable alternative vacancy where…
Despite Brexit dominating the news, there are a number of employment law issues for employers to be aware of in 2019. Below are five of the key areas to keep in mind as we head into the new year.
Executive pay reporting
For financial years beginning on or after 1 January 2019, UK quoted companies…
The qualifying earnings bands for the purposes of automatic enrolment are due to increase on 6 April 2019. For the tax year 2019/2020, the lower qualifying earnings threshold will be £6,136 (instead of £6,032) and the upper qualifying earnings threshold will be £50,000 (instead of £46,350). The old faithful earnings trigger will continue to remain stable at £10,000.
Why is this important?
Since October 2012, employers have had to make arrangements for certain workers in the UK to be automatically enrolled into a pension scheme that satisfies certain conditions (a qualifying scheme). Very broadly, workers fall into one of three categories (summarised below).