Pay and benefits

New and updated

• Compensation - pay and statutory payments

  Type:

  Quick reference

  Updated to take into account an increase in the cap on a week's pay, with effect from 6 April 2019.

• How much must employers and employees contribute into their pension scheme under the pensions auto-enrolment provisions?

  Type:

  FAQs

• Company car taxation

  Type:

  Statutory rates

  Updated to reflect the car benefit charge and car fuel benefit charge rates in force from 6 April 2019.

• Pay and benefits: key differences in Scotland and Northern Ireland

  Type:

  Employment law manual

  Updated with Scottish income tax rates and bands for 2019/20, and to reflect that the tables used to determine the amount of earnings arrestments payable in Scotland, and the protected earnings figure, are revised from 6 April 2019.

• National insurance

  Type:

  Statutory rates

  Updated to reflect the national insurance contribution rates in force from 6 April 2019.

• Income tax rates and allowances

  Type:

  Statutory rates

  Updated to reflect the income tax rates and allowances in force from 6 April 2019.

• Itemised pay statements and statements of fixed deductions

  Type:

  Employment law manual

  Updated to reflect that the right to itemised pay statements is extended to workers and that pay statements must include additional information where pay varies according to time worked, from 6 April 2019.

• Expenses policy

  Type:

  Policies and documents

  Updated to include information on changes to the system for benchmark scale rates and overseas scale rates, effective from 6 April 2019.

• State pension

  Type:

  Employment law manual

  Updated to reflect the increases in rates for the single-tier pension and basic state pension, from 8 April 2019.

• Pensions auto-enrolment

  Type:

  Employment law manual

  Updated to reflect increases in the limits on qualifying earnings, effective from 6 April 2019.