Topics >
Pay and benefits >
Tax and deductions from pay
The decision to increase national insurance contributions (NICs) by 1.25% is reversed.
In McKenzie-Bayliss v The Crown Prosecution Service, an employment tribunal held that a homeworking employee who relocated to North-East England but carried out work for the South-East region was no longer entitled to receive pay at the London rate.
Updated to reflect that the National Insurance Contributions (Increase of Thresholds) Act 2022 has received Royal Assent.
HR and legal information and guidance relating to tax and deductions from pay.