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- Type:
- Employment law manual
Updated to include revised advisory fuel rates, effective from 1 December 2021.
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- Type:
- Statutory rates
Updated to include the new national insurance contribution rates in force from 1 April 2022.
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- Type:
- Legal timetable
Employers and employees are subject to a new tax, known as the health and social care levy.
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- Type:
- Employment law manual
Updated to reflect that Parliament has approved the introduction of the new health and social care levy, effective from April 2022.
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- Date:
- 7 September 2021
- Type:
- News
Boris Johnson's announcement today that health and social care reform will be funded through a 1.25% increase in national insurance has been branded a "tax on jobs" by employer groups.
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- Type:
- How to
Practical guidance on applying the IR35 rules on off-payroll working, including carrying out a status determination, providing a status determination statement (SDS) and implementing a process to respond to any challenges.
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- Type:
- Liveflo
Use this IR35 workflow to help ensure compliance with the IR35 rules on off-payroll working when engaging an individual to provide services, for example a contractor, freelancer or consultant. The workflow can also be used to review existing contracts.
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- Type:
- Quick reference
Updated to reflect a change to record keeping requirements regarding the national minimum wage, effective 1 April 2021.
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- Type:
- Employment law manual
The law on deductions from wages and attachment of earnings, including the consequences of unlawful deductions from wages, student loans, arrestment of earnings (Scotland) and the Scottish Debt Arrangement Scheme.
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- Date:
- 6 April 2021
- Type:
- News
Changes to the off-payroll working rules - known as IR35 - take effect in the private sector on 6 April.
