HM Revenue & Customs has published draft legislation changing the taxation of termination payments, intended to come into force April 2018. The main changes are:- • make all PILONs (payments in lieu of notice) taxable, even if they are non-contractual; • require payment of employer NICs on sums over £30,000 (not currently payable).
Read More

The Government has confirmed that the publication of the final Equality Act 2010 (Gender Pay Gap Information) Regulations 2016 has been delayed. It was originally expected that the final Regulations would be published this summer and come into force on 1 October 2016. However, the Government now envisages that the Regulations will commence in April 2017. If this is the case, it is likely that the first “relevant date” under the Regulations would remain at 30 April 2017 as previously announced, meaning that the first gender pay gap reports will be due by the end of April 2018.
Read More