Pay and benefits

New and updated

• Pensions auto-enrolment - categories of worker

  Type:

  Quick reference

  Updated to reflect an increase in the pensions auto-enrolment earnings thresholds for 2018/19.

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

  Type:

  FAQs

• What are "qualifying earnings" for the purposes of pensions auto-enrolment?

  Type:

  FAQs

• 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 2018.

• Income tax rates and allowances

  Type:

  Statutory rates

  Updated to reflect the income tax rates and allowances in force from 6 April 2018.

• National insurance

  Type:

  Statutory rates

  Updated to reflect the national insurance contribution rates in force from 6 April 2018.

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to take into account the increase in the annual threshold rate for deducting student loan repayments, effective from 6 April 2018.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to reflect increases to the income tax personal allowance and tax and national insurance thresholds, effective from 6 April 2018.

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to reflect changes to the tax rules on PILON, and revised tax charges on company cars, vans and fuel benefit, effective from 6 April 2018.

• Working and Child Tax Credit

  Type:

  Statutory rates

  Updated to reflect the Working and Child Tax Credit rates in force from 6 April 2018.