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Since 6 April 2018 employers have been required to pay income tax and class one national insurance contributions (NICs) on an element of all termination payments, whether or not they are contractual payments. What were the previous...
Yes, according to the Court of Justice of the European Union (CJEU) in a recent important judgment. In King v Sash Windows, the CJEU heard that Mr King was believed to be self-employed, and his 'employer' therefore did not give him paid...
The apprenticeship levy came into effect from 6 April 2017 and applies to employers in England, who have an annual pay bill above £3m. How is the levy calculated? The levy is 0.5 per cent of the annual pay bill....
Are workers entitled to the national minimum wage when 'on-call', or sleeping, at work? ‘It depends’ according to a recent decision in the Employment Appeal Tribunal (EAT). The EAT confirmed the following factors can assist in...
Recent study of government figures by TUC has unveiled a shocking 60% drop in the number of employment tribunal cases filed since the introduction of increased fees back in 2013. Employment tribunal cases including sexism, racism and disability have fallen...
