Pay and benefits

New and updated

• Type:

  Statutory rates

  Jobseeker's allowance

  Updated to reflect the jobseeker’s allowance rates in force from 6 April 2020.

• Type:

  Statutory rates

  Universal credit

  Updated to reflect the universal credit rates in force from 6 April 2020.

• Type:

  Employment law manual

  State pension

  Updated to reflect the increase in state pension age to 66 from 6 October 2020.

• Type:

  Statutory rates

  National insurance

  Updated to reflect the national insurance contribution rates in force from 6 April 2020.

• Type:

  Employment law manual

  Deductions from wages and attachment of earnings

  Updated to reflect increases to student loan repayment thresholds, effective from 6 April 2020.

• Type:

  Statutory rates

  Employment and support allowance (ESA)

  Updated to reflect the employment and support allowance rates in force from 6 April 2020.

• Type:

  Quick reference

  Compensation - pay and statutory payments

  Updated to take into account an increase in the cap on a week's pay, with effect from 6 April 2020.

• Type:

  Quick reference

  National insurance lower earnings limit

  Updated to include the rate of the LEL for 2020/21.

• Type:

  Legal timetable

  Change to tax treatment of termination payments above £30,000 introduced

  A new requirement to pay national insurance contributions on termination payments above £30,000 takes effect.

• Type:

  How to

  How to deal with a pay rise that coincides with an employee's pregnancy or maternity leave

  Updated to reflect the increase to the statutory maternity pay rate from 5 April 2020.