Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to … Continue reading SSP – what is the 80% rate from April 2026?
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SSP Transitional Protection Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower … Continue reading Statutory Sick Pay (SSP) Transitional Protection April 2026
The automatic enrollment earnings trigger determines at what point an eligible person gets automatically enrolled into a workplace pension. The qualifying earnings band sets minimum contribution levels for money purchase pension schemes. The minimum of the band is also relevant for defining who can opt in if they earn under the earnings trigger. The government … Continue reading Pension AE – Freeze continues for 2026
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living Wage, including IKEA, Everton FC and Aviva. Popular high-street retailer Uniqlo is the latest to announce it is joining the Living Wage movement. The real Living Wage is the only UK wage rate independently calculated based on what is needed to cover living … Continue reading 2025 Living Wage and London Living Wage Rates confirmed
The government is taking steps to simplify and modernize parts of the tax system. They plan to use digital services to increase public sector productivity and are looking for more ways to make the tax system simpler and fairer. PALS Request Form – UK Knowledge for Pay and HR Mandating the payrolling of benefits in … Continue reading Get ready to payroll benefits
The House of Commons committee has published its new report on the Employment Rights Bill, with additional announcements anticipated later today. The Fair Work Agency, which is set to enforce labour market compliance will need “strong powers to inspect workplaces and take action against exploitation,” as well as the ability to bring civil proceedings to … Continue reading Superficial Official?
With the upcoming rise in Employers National Insurance in April, salary sacrifice schemes are poised to become increasingly attractive for employers. However, these schemes come with hidden complexities that need careful consideration. Below we explore the pros and cons of salary sacrifice: Pros: Starting in April, employers can save up to £15 for every £100 through salary … Continue reading Worth the Sacrifice?
HM Treasury has recently consulted on changes to Statutory Payment policies that will impact payroll software and employer reimbursements. These changes are set to take effect from 6 April 2025 and will bring significant updates to the compensation rates for various statutory payments. Current Reimbursement Rates Currently, employers can reclaim 92% of the following statutory … Continue reading Statutory Rate Shake-up
The UK government has announced that employers will no longer be required to provide more detailed employee hours data through Pay As You Earn (PAYE) Real Time Information (RTI) returns from April 2026. This decision follows feedback from businesses, which highlighted the potential administrative burden of the proposed changes. The draft Income Tax (Pay As … Continue reading Record time gone in record time
The calculation The UK Living Wage for outside of London has been announced on Wednesday 22nd October 2025 as £13.45 per hour. The London Living Wage as £14.80 per hour. This covers all boroughs in Greater London. The rates are calculated annually by the Living Wage Foundation and overseen by the Living Wage Commission, based on the best available evidence about … Continue reading How SD Worx Supports Real Living Wage Implementation
The Employment Rights Bill is currently headed through parliament and set to change holiday pay in 2026. We recommend that employers check their holiday pay scheme compliance now before it is too late. What is set to change? The Bill introduces a new agency, the 'Fair Work Agency' (FWA), with a remit which includes investigating … Continue reading Make way for Holiday Pay
The Bank of England’s Monetary Policy Committee has announced a reduction in the base rate from 5.0% to 4.75% as of 7 November 2024. Consequently, HMRC will adjust its interest rates for late payments and repayments. Key Changes: Effective Dates: Quarterly Instalment Payments: New rates apply from 18 November 2024. Non-Quarterly Instalment Payments: New rates apply from … Continue reading HMRC Rate Cut
The government plans significant investments in the NHS, living standards, infrastructure, and business support while implementing tax reforms to enhance economic stability.
The recent UK budget, presented by Chancellor Rachel Reeves, introduces significant changes to employers’ National Insurance contributions. Here are the key points: Increase in Contribution Rate From April 2025, the rate of employers’ National Insurance contributions will rise from 13.8% to 15%. This increase is part of a broader strategy to raise additional revenue for … Continue reading Employer’s NI rise
The UK Government will raise the National Living Wage to £12.21 per hour from April 2025, following Low Pay Commission recommendations. Rates will also increase for younger workers and apprentices. This move aims to align wages with median earnings, promote economic growth, and enhance the financial well-being of low-paid workers.
The new Employment Rights Bill introduced today aims to boost economic security and growth across the UK by addressing key issues in the labour market. Here are some of the main points: Unfair Dismissal Protections: The two-year qualifying period for protection from unfair dismissal will be removed, giving all workers these rights from day one. … Continue reading Employment Rights Bill: Job Done?
Laws to ensure workers keep all of their hard-earned tips comes into effect Changes expected to boost wages by putting £200 million back in the pockets of workers Comes ahead of employment rights bill which will go further to strengthen workers’ rights and make work pay From 1st October, workers across various industries shall benefit … Continue reading Tipping the balance
Reports have come out that Chancellor Rachel Reeves is to tone down the 'doom and gloom' messaging of the 30th October budget. However, with a proclaimed £22 billion budget deficit left by the previous government, there is likely little room for manoeuvre. Join the PALS team on the 1st November for our free Preparing for … Continue reading Reeves’ Squeeze?
The Employment Tribunal has upheld an employee's disability discrimination claim that a previously served resignation should be subsequently rescinded at their request. Mrs Bradley worked in a senior position at the Royal Mint and was displeased with her level of remuneration. She served notice of her resignation, which was accepted and then publicly announced. The … Continue reading Impulsive Resignation and Disability Discrimination: Lessons for Employers
With three English bank holidays left this year, check out our guide to bank holidays below. Does a bank holiday mean individuals can have the day off work? This is a matter for discussion between individuals and their employer. There is no statutory entitlement to time off for bank holidays, but employers may include bank … Continue reading Bank Holiday FAQ – Check your contracts
Lees of Scotland Ltd, the confectionery producer of teacakes, meringues and snowballs, has lost an Employment Appeal Tribunal decision in relation to National Minimum Wage (NMW). Lees had provided workers with a voluntary holiday savings scheme over 30 years, it operated a “holiday fund”, where workers could choose to have a regular sum deducted from … Continue reading Have your cake and eat it?
Emma Hand, our legal intern, has conducted a comprehensive review of Labour's policies, providing insights into the potential trajectory of workers' rights in the coming months. Below is a summary of their findings, offering clarity on the implications for the workforce: What are Labour’s policies around worker’s rights? In the past, Labour have been known … Continue reading Correcting the balance?
Following Labour’s win in the General Election, the King has delivered a speech to the nation to mark the beginning of a new political session. The purpose of the speech is to reveal the new government's agenda and to address new policies that will be worked on by them. Delivery is always in a ‘neutral’ tone, to maintain the apolitical nature of the monarch.
The government delivered over 35 proposed bill as part of the Kings Speech 2024. "My Government is committed to making work pay and will legislate to introduce a new deal for working people to ban exploitative practices and enhance employment rights" [Employment Rights Bill] Make work pay So what does the Kings speech mean … Continue reading Kings Speech – New employment rights proposed
The new Labour government plans to introduce changes, including a universal minimum wage, fair work agency, and trade union updates.
HMRC has sent GEN notifications to employers regarding National Minimum Wage - NMW. If you have an NMW issue, you must act now. Use our Q&A below to assess your NMW situation: Do you pay exactly (or close to) the NMW rate to your employees? By paying exactly the NMW rate, you are operating at … Continue reading Have you received an HMRC Minimum Wage GEN notification?
Are you looking for a reliable and experienced professionals to handle your employment law & HR needs? SD Worx has partnered with JMA HR & Legal Ltd, who have a team of qualified and dedicated lawyers who can help you with any employment and HR issues, from contracts and policies to disputes and litigation. If … Continue reading April Employment Changes – A message from our partner
On the 6th March, the Chancellor of the Exchequer Jeremy Hunt announced the March 2024 Budget. In line with predictions, National Insurance will be reduced by 2% from April. See the main points below: Employee National Insurance tax cut from 10% to 8% in April for 27 million working people. 2 million self-employed also get … Continue reading March 2024 Budget
Holiday pay is an employer responsibility. Is your company compliant with holiday pay regulations? Introducing the Holiday Pay Compliance Checker. Stay ahead of the curve and avoid any potential compliance issues with this change. The law changed on the 1st January 2024, prompting The Department for Business and Trade to publish new guidance. The main … Continue reading Holiday Pay Compliance Checker
The following is a brief announcement regarding the opening hours of HMRC during the festive season. Please note that the normal hours of operation will resume on January 3rd, 2024. DateAvailabilityFriday 22 December 2023Open from 8:30am to 4pmMonday 25 December 2023ClosedTuesday 26 December 2023ClosedWednesday 27 December 2023Open from 8:30am to 6pmThursday 28 December 2023Open from … Continue reading HMRC Christmas Opening Dates
The UK government has announced a series of tax cuts and spending measures to attempt to boost growth and living standards in its 'Autumn Statement for Growth'. Chancellor Jeremy Hunt said the plan would reward work, help businesses invest, and level up the country. The key policies include a 2% cut to employee National Insurance … Continue reading Budget Announcement Statement
The Government has accepted the recommendations of the Low Pay Commission (LPC) on the minimum wage rates for 2024. The LPC is an independent body that advises the Government on the minimum wage. The new rates are shown below. NMW rate from 1 April 2024Increase in pencePercentage increaseNational Living Wage (21 and over)£ 11.44£ 1.029.8%18-20 … Continue reading National Minimum Wage Raise
For holiday years starting on or after 1st April 2024, Employers will be permitted to calculate annual leave entitlement as 12.07% of the hours worked in a pay period for irregular hours workers and part-year workers in the first year of employment and beyond. This does not apply to workers with regular hours who continue … Continue reading New Rolled Up Holiday Pay Options
The much awaited government consultation on annual leave pay and entitlement has been released today. The government intends to reverse some of the changes we have seen to holiday legislation over the past 20 years, find out the details below. The main takeaways are: 12.07% calculation of entitlement is set to resurface but only for … Continue reading A return trip?
10% increase in the real Living Wage as cost of living continues to hit low paid workers the hardest Over 460,000 Living Wage workers are set for a pay boost as 14,000 Living Wage employers are signed up to pay the new rates The new real Living Wage rates are now worth over £3,000 more per … Continue reading Real Living Wage increases to £12 in UK and £13.15 in London
Today, the Supreme Court released the historic PSNI v Agnew judgment. The case relates to police officers who claimed they had been historically underpaid whilst taking holiday. The crux of the issue decided was: how far back a holiday pay claim can be made? What was the existing law? Previously the law relied on the … Continue reading Excess Baggage?
The Chancellor is set to confirm that National Living Wage will be "at least £11 per hour." At the Conservative conference today, the Chancellor is expected to announce a rise in National Living Wage - the highest band of National Minimum Wage - to over eleven pounds per hour. Full details of the new National … Continue reading Up to eleven
The government says that millions of workers will have a say over their working patterns as Workers (Predictable Terms and Conditions) Bill achieves Royal Assent. Law gives all workers the legal right to request a predictable working pattern encouraging workers to begin conversations with their employers. Workers right across the country will potentially be given … Continue reading Predictable Outcome?
HMRC data shows that a size-able number of employers are applying the wrong tax relief basis to their workplace pension scheme. Some pension scheme members are consequently receiving double reliefs (within payroll and the pension scheme) they are not entitled to, others receiving reliefs when salary sacrifices are being operated (being reported as employee contributions … Continue reading Pensions: Net or Not?
HM Revenue and Customers have release information on the change to the SAYE bonus rates application from 18th August 2023. Following the launch of the new SAYE bonus rates automatic mechanism and specimen Save As You Earn (SAYE) prospectus as set out in Employer Related Securities Bulletin 51 (May 2023), new SAYE bonus rates and early leaver rate will apply from 18th August … Continue reading Save As You Earn Bonus Rates from 18th August 2023
According to an HMRC promotion, they have acknowledged that over two million new employees who started a new job in 2022 were placed on the wrong tax code! They urge employers to obtain a P45 or a completed and correct starter checklist in time and ready to operate in the first payment of wages. Failure … Continue reading Over 2 million new starters on wrong tax code
Over 200 employers are today (21 June 2023) being named by government for failing to pay their lowest paid staff the minimum wage. The 202 employers were found to have failed to pay their workers almost £5 million in a clear breach of National Minimum Wage (NMW) law, leaving around 63,000 workers out of pocket.
The Government has released a policy paper, 'Smarter regulation to grow the economy', detailing plans to change legislation in the future. One element which the policy paper focuses on is the Working Time Regulations. The Working Time Regulations, which are derived from retained EU legislation, provide a number of valuable worker protections. However, some claim … Continue reading Annual Leave Peeve
Millions of UK workers will take home an estimated £200 million more of their hard-earned cash, as employers are banned from withholding tips under the Employment (Allocation of Tips) Act 2023, which today (Tuesday 2 May) received Royal Assent.
Are you entitled to the Monday 8th Bank Holiday off? Check out our guide.
The National Living Wage (NLW) increases on Saturday 1 April by 9.7 per cent to £10.42, providing a pay rise to millions of workers aged 23 and over across the UK. 21-22 year olds will see their pay increase by 10.9 per cent to £10.18 per hour while pay for younger workers and apprentices will also rise by 9.7 per cent.
Historic underpayments of annual leave are dealt with differently in Northern Ireland compared to the rest of the UK. A new court case seeks to disrupt the law and bring unity to the UK. See our analysis of the situation below.
The Home Office have asked if the SD Work Knowledge Centre would share the following information with its readership. 1 March 2023 We are writing to inform you that the ‘Employer’s guide to right to work checks’ available on GOV.UK has been updated: The most significant updates relate to: clarification for employers on the use … Continue reading Right to Work update: Employer’s guidance
The Scottish Budget 2023-2024 was presented to the Scottish Parliament on Thursday 15 December 2022.
HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. Employers must register now Reporting expenses and benefits for the tax year ending 5th April 2023 From 6th April 2023 HMRC will no longer accept new informal payrolling benefits arrangements. For those employers who have informal payrolling … Continue reading Major changes to reporting benefits