Organisations that use self-employed labour should pay a tax that would help fund a pension auto-enrolment scheme for freelance workers, a think tank has suggested.
Updated to reflect an increase in the pensions auto-enrolment earnings thresholds for 2018/19.
Updated to reflect increases in the limits on qualifying earnings, effective from 6 April 2018.
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.
Updated to acknowledge the final pensions auto-enrolment staging date.
HR and legal information and guidance relating to pensions auto-enrolment.