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10 March 2018

Trade unions – check off provisions

Public authorities will be subject to restrictions in respect of deducting union subscriptions from wages.

30 March 2018

Gender pay gap reporting

Date by which all applicable public authorities must publish their gender pay gap data for the period 31 March 2017.

The report must be published on the government website and a searchable UK website that is accessible to employees and the public.

1 April 2018

Increases to National Minimum Wage rates and Living Wage

The National Living Wage will increase from £7.50 to £7.83

NMW will increase as follows:

• Workers aged 21 to 24 – from £7.05 to £7.38

• Workers aged 18 to 20 – from £5.60 to £5.90

• Workers aged over compulsory school age under 18 - from £4.05 to £4.20

• Apprentices – from £3.50 to £3.70.

1 April 2018

Pension changes – auto enrolment

Various changes to the National Employment Savings Trust (NEST) pension scheme are expected, including allowing participating employers to contractually enrol their employees into the scheme.

1 or 9 April* 2018

Increases to the statutory rates for maternity, paternity, shared parental pay, adoption and sick pay

Statutory rates for everything other than sick pay will increase from £140.98 to £145.18, or 90% of average earnings if lower.

Statutory sick pay will increase from £89.35 to £90.05.

*These changes usually come into effect on the first Sunday of April, but the Government’s announcement suggested 9 April.

6 April 2018

Increases in statutory payments and tribunal awards

The maximum compensatory award for unfair dismissals, taking effect from 6 April 2018, will increase from its current rate of £80,541, but the amount of increase has not yet been announced.

A week’s pay (used to calculate statutory redundancy payments and the basic award in unfair dismissal claims) will also increase from its current rate of £489 (gross), but the amount of increase has not been announced yet.

Payments received on or after 6 April 2018

Taxation of termination payments

Where an employee receives an ex-gratia payment but has not worked their full notice period, it will be deemed to include a payment in lieu of notice which will be assessed by reference to a fixed formula (known as “post-employment notice pay”) and will be subject to tax and class 1 NICs.

All other relevant termination payments will continue to benefit from the £30,000 tax exemption.

Contractual payments in lieu of notice will be continue to be treated as earnings and will be subject to tax and class 1NICs.

25 May 2018

Data protection

Significant changes will take effect through a new General Data Protection Regulation (GDPR). Individuals will have increased right to access the data held on them and data breaches that impact on privacy must be notified to the ICO.

Key Contact

Helen Dyke