Employment Law Changes 2017
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.
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.
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).
Tax savings on certain salary sacrifice and benefits in kind to be abolished.
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.
Public sector exit payments
A cap of £95,000 on exit payments and clawback provisions expected to come into force.