Employment Law Timeline 2017 – 2018

The key dates for employment law reform that employers, HR professionals and in-house employment lawyers need to know.

Employment Law Changes 2017

April 6

Off-payroll working in the public sector

Public authorities who engage individuals through intermediaries (such as personal services companies) will become responsible for determining whether IR35 applies and whether tax and national insurance deductions should be made.

April 6

Apprenticeship levy

Employers with a wage bill in excess of £3 million to pay a levy of 0.5% of the employer’s pay bill towards the cost of apprenticeship training.

April 6

Gender pay gap information regulations

Regulations come into force for private sector employers (with snapshot date of 5 April 2017 and employers required to publish their first reports by 4 April 2018).

April 6

Salary-sacrifice schemes

Tax savings on certain salary sacrifice and benefits in kind to be abolished.

April 6

New tax-free childcare scheme

New tax-free childcare scheme to be gradually rolled out over 2017 to provide up to £2000 worth of support per child for eligible working parents.

June 10

Public sector exit payments

A cap of £95,000 on exit payments and clawback provisions expected to come into force.

Employment Law Changes 2018

March 30

Gender pay gap reporting for public sector employers

Public sector employers must publish first reports before this date (with a snapshot date of 31 March 2017).

April 3

Taxation of termination payments

All notice pay to be taxable and employers to be liable to pay employer’s national insurance contributions on termination payments above £30,000 (subject to finalised Finance Bill).

April 4

Gender pay gap reporting for private sector employers

Private sector employers must publish first reports before this date (with a snapshot date of 5 April 2017).

May 25

General Data Protection Regulation

To replace existing data protection laws.

June 7

EU Trade Secrets Directive

To introduce an EU-wide definition of “trade secret” and provide protections against unlawful acquisitions, use or disclosure.