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 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.

• Company car taxation

  Type:

  Statutory rates

  Updated to reflect the car benefit charge and car fuel benefit charge rates in force from 6 April 2018.

• Pensions auto-enrolment

  Type:

  Line manager briefings

  Updated to include the changes to the lower and upper levels of the qualifying earnings band for pensions auto-enrolment, in force from 6 April 2018.

• If an employer pays an employee in lieu of notice, is the payment taxable?

  Type:

  FAQs