Key areas in employment law and payroll practice are reviewed in this Update. We also provide clarification of the latest government timetable for developments in rapidly-changing areas such as the new Tax-Free Childcare scheme and National Minimum Wage enforcement in the social care sector.
Amongst other topical issues, we discuss the next phase of implementation of the rules around Optional Remuneration Arrangements. These come into effect from 6 April 2018.
Further areas of note include:
• new rules on corporate tax evasion, affecting partnerships and companies
• HMRC’s policy on labour supply and illegal working practices, and penalties for employers who fail to comply
• changes to the income tax and National Insurance treatment of termination payments
• the latest developments in pensions auto-enrolment.
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