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Here we will provide an insight into the four most fundamental. Should you need any further information on anything listed here, please just contact the team at Donald, Race & Newton.
Termination payments: taxationTermination payments are to be taxed differently from April 2018.For termination payments above £30,000, employers will need to pay national insurance contributions (NICs). In addition, all payments in lieu of notice will become taxable and subject to Class 1 NICs.
The National Minimum Wage risesThe National Minimum Wage will rise from £7.50 to £7.83 per hour for workers aged 25 and over. At the other end of the scale, apprentices will be entitled to £3.70 per hour, up from £3.50.Statutory Sick Pay risesStatutory Sick Pay will rise from £89.35 per week to £92.05.
Restricting Employment AllowanceIn place to further deter the employment of illegal workers, businesses will no longer be able to claim the Employment Allowance for 12 months should they flout certain conditions.In preparation for these changes, it would be prudent for you to further familiarise yourself with each piece of new legislation early in the new year. We can help you plan for the changes minimising the impact on your business, and ensuring compliancy. It would also be practical to discuss the financial implications with your accountant.
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