Pay and benefits

New and updated

• Letter informing an employee of a pay freeze

  Type:

  Policies and documents

  Updated to flag up that this letter can be used if you need to implement a pay freeze as a result of the coronavirus (COVID-19) outbreak.

• IR35 reforms postponed until April 2021

  Date:

  18 March 2020

  Type:

  News

  Changes to the IR35 off-payroll working rules in the private sector have been delayed by 12 months in response to the growing business uncertainty surrounding the coronavirus pandemic.

• What is IR35?

  Type:

  FAQs

• Reform to intermediaries legislation (IR35) extended to private sector

  Type:

  Legal timetable

  Updated to reflect that the reforms to the IR35 rules in the private sector, which were due to come into force on 6 April 2020, have been delayed until 6 April 2021.

• Low Pay Commission consults on national minimum wage

  Type:

  Consultations

  The Low Pay Commission consults on the national minimum wage to assist it in compiling its report for the Government on future upratings of the national minimum wage.

• Webinar: How IR35 will impact your organisation

  Date:

  17 March 2020

  Type:

  Podcasts and webinars

  Kate Upcraft, payroll consultant and lecturer, explains how IR35 will affect your organisation and the practical steps that you need to take to ensure that you remain compliant with the law and manage any additional liabilities.

• Employees on boards do not restrict CEO pay

  Date:

  12 March 2020

  Type:

  News

  Having an employee representative on the board does not necessarily mean that a CEO's pay will be reduced, according to research from Vlerick Business School in Belgium.

• Budget 2020: Seven things employers may have missed

  Date:

  12 March 2020

  Type:

  News

  Given the covid-19 coronavirus has now been declared a pandemic by the World Health Organisation, chancellor Rishi Sunak's Budget announcement yesterday was rightly focused on the how the Government would support employers and workers as the UK attempts to contain the spread of the virus.

• Budget 2020: National living wage to hit 66% median earnings by 2024

  Date:

  12 March 2020

  Type:

  News

  The Low Pay Commission has been tasked with ensuring that the national living wage reaches two-thirds of median earnings by 2024.

• Lower earnings limit for national insurance contributions increases

  Type:

  Legal timetable

  Updated to reflect that the draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2020 have been finalised.