Tax and deductions from pay

New and updated

• Type:

  Employment law guide

  Deductions from wages and attachment of earnings

  Updated to include additional information on Government proposals to introduce a lifelong loan entitlement for English borrowers.

• Type:

  Employment law guide

  Basic pay and benefits

  Updated to reflect the Government's 22 November 2023 announcement on fuel benefit charges.

• Type:

  Employment law guide

  Pay As You Earn

  Updated to reflect the Government's 22 November 2023 announcement on NIC thresholds and rates and veterans and NIC relief.

• Date:

  11 July 2023

  Type:

  Survey analysis

  XpertHR benefits and allowances survey 2023: Childcare benefits, long-service awards and other benefits and allowances

  We look at some of the less common benefits and allowances offered by organisations, including perks such as long-service awards, staff discount schemes and paid volunteering days.

• Type:

  Legal timetable

  Duty on employers to give all tips to workers without deductions

  Updated to reflect that the Act has received Royal Assent and the measures are expected to come into force in 2024.

• Type:

  Quick reference

  Compensation - pay and statutory payments

  Updated to take into account the increase in the cap on a week's pay with effect from 6 April 2023.

• Type:

  Quick reference

  National insurance lower earnings limit

  Updated to include the rate of the lower earnings limit for 2023/24.

• Date:

  6 February 2023

  Type:

  Commentary and insights

  Hybrid working and tax: what employers need to know

  The now-defunct Office for Tax Simplification recently highlighted the need for tax policy to be aligned with modern working practices, including hybrid and remote working from overseas. Susan Ball, employment solutions partner at audit, tax and consulting firm RSM UK, looks at what employers need to know from a tax perspective.

• Date:

  23 January 2023

  Type:

  News

  Tips and neonatal leave move step closer to becoming law

  Two long-awaited bills - one that makes it illegal for employers to withhold tips from workers, and another that gives employees the right to neonatal leave and pay - have passed a crucial stage in the House of Commons.

• Type:

  How to

  How to comply with the IR35 rules on off-payroll working

  Updated to note that the Government has reversed its decision to repeal the IR35 reforms.