Pay and benefits

New and updated

• State pension

  Type:

  Employment law manual

  Updated to reflect the increases in rates for the single-tier pension and basic state pension, effective from 6 April 2020.

• National insurance

  Type:

  Statutory rates

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

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

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

• Pay As You Earn

  Type:

  Employment law manual

  Updated to reflect changes to national insurance thresholds, the employment allowance and rules on employer NICs due on termination payments, effective from 6 April 2020.

• Employment and support allowance (ESA)

  Type:

  Statutory rates

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

• 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 2020.

• National insurance lower earnings limit

  Type:

  Quick reference

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

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

  Type:

  Legal timetable

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

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

  Type:

  How to

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

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

  Type:

  FAQs