CIPP Payroll: need to know 2018-2019

2018-19 As of 3 April 2019

The Chartered Institute of Payroll Professionals

Payroll: need to know

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Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News On Line items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News On Line .

Using the index is easy – find your topic of interest and CTRL + click will take you straight there.

The titles of new news articles added in the last fortnight are highlighted in blue to ensure that they will be clearly visible in the index.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email policy@cipp.org.uk

Copyright © 2019 Chartered Institute of Payroll Professionals (CIPP)

Published April 2019

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

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Contents

Apprenticeships ................................................................................................ 18 Apprenticeship training for non-levy paying employers ......................................................................................18 Apprenticeship levy or training levy? .................................................................... Error! Bookmark not defined. Fixing the Apprenticeship Levy............................................................................. Error! Bookmark not defined. Apprenticeship levy one year in............................................................................ Error! Bookmark not defined. Transferring apprenticeship service funds to another employer .........................................................................18 Allocating your Apprenticeship Levy allowance ..................................................................................................19 Apprenticeship service - delay to roll out for all employers .................................................................................20 Unite calls for closure of ‘double whammy’ apprentice levy payroll deduction scam ........... Error! Bookmark not defined. Chancellor announces change to apprenticeship levy........................................................................................20 Digital Apprenticeship Service – are you experiencing issues.............................. Error! Bookmark not defined. Feedback from employers introduced into apprenticeship service .....................................................................21 CIPP Policy & Research.................................................................................... 21 CIPP survey on parental bereavement leave and pay........................................................................................21 CIPP survey on enforcement of employment rights............................................................................................22 CIPP webcast on the Policy team’s legislative agenda for 2018 ........................................................................23 CIPP survey on measures to increase transparency in the UK labour market ...................................................23 CIPP survey – what is your experience with the Minimum Wage? .....................................................................24 Flexible SSP – what did you say? ......................................................................................................................25 CIPP response to Agency Workers consultation ................................................................................................27 CIPP response to consultation on increasing transparency in the UK labour market .........................................27 CIPP webcast on off-payroll working (IR35) in the private sector .......................................................................28 Do you have an automatic enrolment wish list?..................................................................................................29 Collection of Student Loans Forum ....................................................................................................................29 Off-Payroll Working in the Private Sector – CIPP/CIPD response......................................................................30 CIPP response to Consultation on Tax and administrative treatment of short term business visitors from overseas branches .............................................................................................................................................31 Who takes statutory leave in your company? .....................................................................................................32 CIPP Webcast on parental bereavement leave and pay ....................................................................................32 Full Payment Submission (FPS) email issue ......................................................................................................33 Who takes statutory leave in your company? .....................................................................................................33 BEIS plans additional guidance for calculating holiday pay ................................................................................34 How do you engage with your payslip? ..............................................................................................................34 Devolution: payroll legislation matrix ..................................................................................................................35 CIPP survey on payroll department tax enquiries...............................................................................................36 CIPP survey on Ethnicity Pay Reporting.............................................................................................................36 CIPP webcast on CEO pay ratio reporting..........................................................................................................36 CIPP / BEIS policy think tank – Agency workers recommendations...................................................................37 CIPP response to consultation on Ethnicity Pay Reporting ................................................................................37 CIPP survey on NMW Consultation on Salaried Workers and Salary Sacrifice..................................................38 CIPP webcast on tipping processes ...................................................................................................................39 What priority does your business give to supporting work-related stress? .........................................................39 Gender pay gap reporting – payment in arrears .................................................................................................40 CIPP & HMRC survey Payrolling Benefits in Kind ..............................................................................................41 Improving the process of Student Loan Stop Notices.........................................................................................42 NEST User Groups – would you like to be a member? ......................................................................................42 CIPP response to NMW consultation on salaried workers and salary sacrifice ..................................................43 CIPP webcast on Payrolling Benefits in Kind......................................................................................................44 CIPP survey on extending redundancy protection for women and new parents.................................................44 CIPP webcast on tax year changes....................................................................................................................45 Quick Polls.............................................................................................................................................................46 64% in favour of right to request flexible working from day 1..............................................................................46 Quick poll on Statutory Sick Pay (SSP) ..............................................................................................................46 Quick poll on Shared Parental Leave .................................................................................................................47 A fifth of employers offer a payroll loan scheme .................................................................................................47 CIPP quick poll on shared parental pay..............................................................................................................48 CIPP Quick poll on CEO pay ratio reporting .......................................................................................................48 CIPP quick poll results - Pension tax relief for workers on low incomes............................................................48

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The influence payroll can have on company costs .............................................................................................49 75% of employers like to thank workers with a Christmas Reward.....................................................................50 Half of employers cover the full cost of Xmas party............................................................................................50 46% of employers provide no seasonal gift ........................................................................................................51 Nearly half of employers using trivial benefit rules for festive gifts......................................................................51 Bah Humbug or Ho Ho Ho?................................................................................................................................52 What priority level does your business give to supporting work-related stress? .................................................52 Has Gender Pay Gap Reporting resulted in more openness?............................................................................53 What priority does your business give to supporting work-related stress? .........................................................54 11% of employers do not inform employees of pension contribution increases..................................................55 Data protection .................................................................................................. 57 Data Protection Bill published.............................................................................................................................57 CIPP webcast on General Data Protection Regulation (GDPR) .........................................................................57 GDPR phone service for small and micro businesses........................................................................................57 EU guidance on GDPR data breach and profiling ..............................................................................................58 Website privacy notices found to be inadequate ................................................................................................58 GDPR guidance on personal data breaches ......................................................................................................59 Restricting the disclosure of your home address ................................................................................................60 Do I need to get fresh consent for everything under GDPR?..............................................................................60 GDPR manual payslips versus e-payslips..........................................................................................................62 Updates from the ICO on GDPR ........................................................................................................................63 Browser exploitation and Malvertising ................................................................................................................64 Updates to Data Protection and GDPR guidance...............................................................................................64 Data Protection and Brexit - Is your organisation prepared? ..............................................................................65 Consultation on confidentiality clauses ...............................................................................................................65 Employment News ............................................................................................ 67 Employment Law & Guidance ..............................................................................................................................67 Consultation published on caste discrimination ..................................................................................................67 Parental Bereavement (Leave and Pay) Bill .......................................................................................................67 The Employment Rights (Increase of Limits) Order 2018 ...................................................................................68 Unpaid Trial Work Periods (Prohibition) Bill 2017-19..........................................................................................69 Social Security Benefits Up-rating Order (Northern Ireland) 2018 ......................................................................69 Northern Ireland statutory limits on awards and payments .................................................................................69 Acas publish new Agency Worker guidance.......................................................................................................70 Acas guidance on religion or belief discrimination in the workplace ...................................................................71 HMRC and Acas – joint webinar on managing sick leave and pay.....................................................................71 Sexual harrassment in the workplace.................................................................................................................72 Amazon delivery organisations to face legal action over couriers’ employment status.......................................72 Is your workplace prepared for the World Cup? .................................................................................................73 Equal Pay for Posted Workers............................................................................................................................73 Acas guidance on overtime ................................................................................................................................74 New guidance on dress codes and sex discrimination .......................................................................................75 HMCTS to improve the court and tribunal services ............................................................................................75 First 1,000 equal pay claims against Tesco........................................................................................................76 The Equality Act 2010: caste discrimination .......................................................................................................76 New Acas framework for positive mental health at work ....................................................................................77 Parental Bereavement (Leave and Pay) Bill approved by Parliament ................................................................78 Government considering re-introducing Employment Tribunal Fees ..................................................................79 Workplace issues over winter months ................................................................................................................79 Equal Pay Advice Service launched ...................................................................................................................80 Legal review confirmed for handling of state pension age changes ...................................................................81 New performance management guidance from Acas.........................................................................................81 Employment tribunal naming scheme.................................................................................................................82 Home Office Updates Guidance on Preventing Illegal Working..........................................................................82 New Acas Guidance on Age Discrimination .......................................................................................................83 Calculating holiday pay for workers without fixed hours or pay ..........................................................................84 The Employment Rights (Increase of Limits) Order 2019 ...................................................................................84 The Social Security Benefits Up-rating Order 2019 ............................................................................................85 Neurodiversity in the workplace..........................................................................................................................86 Northern Ireland statutory limits on awards and payments .................................................................................87 Employment Tribunals..........................................................................................................................................89 Shared parental leave - failure to enhance is not direct sex discrimination ........................................................89

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Private hire taxi firms to face legal action in employment status claims .............................................................89 High Court rules no limitation period on recovering pension overpayments .......................................................90 Variation of contracts - when silence = acceptance............................................................................................90 Injury to feelings payments not taxable ..............................................................................................................91 Timing of Notice of Termination..........................................................................................................................91 Employment Status: Addison Lee Couriers ........................................................................................................92 Contractor wins IR35 appeal case against HMRC..............................................................................................93 Unfair Dismissal and Discrimination ...................................................................................................................93 Part Time Workers: Comparators .......................................................................................................................94 Misconduct does not need to be 'gross' to make dismissal fair ..........................................................................94 Equality Clause: Comparator being promoted ....................................................................................................95 Employment status – Plimlico Plumbers.............................................................................................................95 Employee awarded £11,000 as maternity ‘pause clause’ was discriminatory.....................................................96 Withdrawal of CIS gross payment status ............................................................................................................97 GMB scores landmark win against Hermes........................................................................................................98 Right to work in the UK.......................................................................................................................................98 Unfair Dismissal: Qualifying Period ....................................................................................................................99 Sleep-in shifts and the minimum wage ...............................................................................................................99 Holiday Pay and Voluntary Overtime................................................................................................................100 Swedish Muslim wins £3,420 after indirect discrimination case........................................................................100 Agency Workers and zero-hours contracts.......................................................................................................101 Agency director ordered to pay back workers after pleading guilty to withholding wages ................................101 Annual leave accrual during parental leave ......................................................................................................102 Asda equal pay battle goes to the Court of Appeal...........................................................................................103 Asher’s Bakery and Direct Discrimination.........................................................................................................104 Impromptu events could lead to a finding of vicarious liability ..........................................................................104 Morrisons loses payroll data breach challenge.................................................................................................105 Part Time Workers: Parity of Pay .....................................................................................................................105 Holiday pay.......................................................................................................................................................106 Holiday Pay – lost leave? .................................................................................................................................106 Part-time workers and pension accrual ............................................................................................................107 Ruling upheld that Addison Lee couriers were workers ....................................................................................107 Uber drivers are workers ..................................................................................................................................108 Holiday Pay – short-time working .....................................................................................................................108 Right to a statement of employment particulars................................................................................................109 Collective Redundancies and Territorial Jurisdiction ........................................................................................110 High Court finds DWP unlawful on universal credit assessments.....................................................................110 Equal Pay: Asda suffers a further loss at the Court of Appeal ..........................................................................111 Working Time Directive and actual hours worked.............................................................................................112 TUPE and unfair dismissal ...............................................................................................................................113 Worker Status...................................................................................................................................................113 Maternity rights – innaccessible work email......................................................................................................114 Employment Appeal Tribunal on Worker Status ...............................................................................................114 Pimlico Plumbers – too late to claim for holiday pay.........................................................................................115 Gender Pay Gap ..................................................................................................................................................116 Consultation published on enforcing the gender pay gap regulations ..............................................................116 CIPP response to consultation on enforcing the gender pay gap regulations...................................................117 Are you working on your narrative for your gender pay gap report?.................................................................118 Gender Pay Gap Reporting - the first year through the lens of the payroll industry..........................................118 The deadline has passed for reporting the Gender Pay Gap............................................................................119 Employers exceed all expectations as Gender Pay Gap Service see over 10,000 uploads .............................120 Do you want to improve your organisation’s gender pay gap? .........................................................................120 Gender pay gap reporting non-compliance.......................................................................................................121 Strictly gender pay gap.....................................................................................................................................121 Evidence based actions to close the gender pay gap.......................................................................................122 Business, Energy and Industrial Strategy Committee recommend extending the range of Gender Pay Gap reporting ...........................................................................................................................................................123 Gender Pay Gap reporting staying with larger employers for now....................................................................123 Gender pay gap determines women’s choice of employer ...............................................................................124 Government publish response to gender pay gap reporting recommendations................................................125 Gender pay gap reporting – payment in arrears ...............................................................................................127 New guidance to help employers close gender pay gap ..................................................................................129 Has Gender Pay Gap Reporting resulted in more openness?..........................................................................130

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What works to reduce the gender pay gap: action for employers .....................................................................131 General Employment News ................................................................................................................................132 Returning to work after time out for caring........................................................................................................132 Phased roll-out of faster cheque clearing system has begun ...........................................................................132 Round Table Discussion on Modern Employment............................................................................................133 London bus drivers to receive wage boost due to Unite campaign...................................................................134 Mental Health Awareness Week.......................................................................................................................135 Presenteeism hits record high as stress at work rises......................................................................................136 Queen’s Awards for Enterprise.........................................................................................................................136 Employers have limited window to impress new starters..................................................................................137 How do you tackle those difficult conversations with staff? ..............................................................................137 TGI Fridays workers to deliver letter to business secretary demanding action on tips .....................................138 High Income Child Benefit Charge ...................................................................................................................139 Requirement to Correct ....................................................................................................................................140 You could reduce your payroll queries .............................................................................................................140 Getting started as an employer.........................................................................................................................141 One million married couples still eligible for £900 tax boost .............................................................................141 Employment rate at new record high ................................................................................................................142 One in twelve workers miss out on legal holiday entitlement............................................................................142 In 2010 approximately five million staff days were lost due to overheating ......................................................143 Right to work checks update.............................................................................................................................144 8 in 10 small firms shun zero-hours contracts while employment costs surge..................................................144 Employees are lending their employers over £300 million through expenses every month..............................145 ‘I’ll be watching you’..........................................................................................................................................146 UK companies struggle with how to implement financial wellbeing strategies..................................................147 Join in as TaxAid celebrates its Silver Anniversary ..........................................................................................147 Mismatch between T-level requirements and what employers can offer ..........................................................148 Acas guidance on employment references.......................................................................................................148 Number of over 50s working or available to work will grow by one million by 2025..........................................149 Emails when commuting should count as work time ........................................................................................150 Only 13% of UK workers ‘love what they do’ ....................................................................................................151 TUC calls for new tech to pave way to shorter working week and higher pay ..................................................152 Millions of women continue to lose out in the workplace ..................................................................................153 EEA migration in the UK: Final report...............................................................................................................154 Call for employers to do more for older workers ...............................................................................................156 Updated guidance available to support mental health at work..........................................................................157 National Work Life Week 2018 – 1 to 5 October...............................................................................................158 Do your skills match your job role?...................................................................................................................159 UK whistleblowers will face reduced rights compared to other EU citizens post Brexit ....................................159 Tax-Free Childcare – communicating to your employees.................................................................................160 Smaller businesses to have wider access to the Financial Ombudsman Services...........................................160 PAY UK moves towards providing greater protection for the payee .................................................................162 Research shows caring responsibilities at work could lead to discrimination ...................................................163 DWP Touchbase edition 130 ............................................................................................................................163 55% of ethnic minority Brits advised to be ‘more realistic’ about career aspirations.........................................164 70 percent of managers find employee absence a problem over the festive period .........................................164 New statutory Code of Practice to tackle sexual harassment at work ..............................................................165 Tackling the disability employment gap ............................................................................................................166 Getting the right people with the right skills ......................................................................................................167 Change to online right to work checks ..............................................................................................................168 Is your employer ready to take the pledge?......................................................................................................168 Is your workforce aware of how to apply for Settled Status? ............................................................................169 What a new future skills-based immigration system could look like?................................................................170 Bacs/Pay.UK confirmation of payee survey......................................................................................................170 Payment industry teams join Pay.UK ...............................................................................................................171 Does the BBC pay women and men equally for equal work? ...........................................................................171 Whistleblowing: list of prescribed people and bodies .......................................................................................171 Executive Pay ......................................................................................................................................................173 FTSE 100 CEO pay packages..........................................................................................................................173 Corporate Governance Reform – CEO pay ratios ............................................................................................173 UK's biggest firms will have to justify pay gap between bosses and their workers ...........................................174 CEO pay ratios – regulations laid .....................................................................................................................174 CIPP webcast on CEO pay ratio reporting........................................................................................................175

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Will CEO pay ratio reporting change Fat Cat Friday timeline?..........................................................................176 Modern Working Practices (Taylor Review)......................................................................................................177 The Taylor Review of Modern Working Practices.............................................................................................177 Holiday pay calculations could change for workers ..........................................................................................178 Equal tax treatment for different forms of employment .....................................................................................179 A higher minimum wage for non-guaranteed hours?........................................................................................180 Modern working practices - Government respond to the Taylor review............................................................182 BEIS launch consultation on Taylor recommendations for agency workers .....................................................182 BEIS leads on cross government Employment status consultation ..................................................................183 BEIS and the Ministry of Justice consult on enforcement of employment rights...............................................184 BEIS consult on measures to increase transparency in the UK labour market.................................................185 Characteristics and experiences of individuals in the gig economy ..................................................................186 CIPP survey – Agency Workers consultation ...................................................................................................187 CIPP survey on measures to increase transparency in the UK labour market .................................................188 CIPP response to Agency Workers consultation ..............................................................................................189 CIPP response to consultation on increasing transparency in the UK labour market .......................................190 CIPP webcast on off-payroll working (IR35) in the private sector .....................................................................191 64% in favour of right to request flexible working from day 1............................................................................191 “This is the modern world of work… .................................................................................................................192 Good Work Plan – major reforms to workplace rights ......................................................................................193 Labour Market Enforcement Strategy 2018-19: government response ............................................................194 Good Work Plan – legislation laid.....................................................................................................................194 CIPP survey on impact of banning employers from making deductions from staff tips.....................................195 CIPP webcast on tipping processes .................................................................................................................195 Labour market Enforcement Annual Report 2017/18 .......................................................................................196 Expenses, Benefits & Reward........................................................................ 197 Childcare..............................................................................................................................................................197 Childcare Vouchers to remain open to new entrants for an additional 6 months ..............................................197 The interaction of Employer-provided childcare vouchers and Scottish Income Tax........................................198 The Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018..............................................................................................................................................198 Childcare voucher and directly contracted childcare schemes .........................................................................199 Treasury Committee ask for continued use of childcare vouchers ...................................................................199 Employer Supported Childcare closes to new applicants .................................................................................201 Company Cars .....................................................................................................................................................203 Advisory Fuel Rates for Company Cars from 1 March 2018.............................................................................203 Company Car Tax rules 2002 to 2020 ..............................................................................................................203 Advisory Fuel Rates for Company Cars from 1 June 2018...............................................................................203 Replacing a company car – amendment in Employer Bulletin..........................................................................204 Advisory Fuel Rates for Company Cars from 1 September 2018 .....................................................................204 Advisory Fuel Rates for Company Cars from 1 December 2018 ......................................................................205 Company Car Tax Diesel Supplement .............................................................................................................205 Advisory Fuel Rates for Company Cars from 1 March 2019.............................................................................206 General Expenses, Benefits & Reward News ...................................................................................................208 The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations .............................................................208 Draft guidance on reform to workplace vehicle charging tax exemptions .........................................................208 Volunteers needed for review of voluntary payrolling BiKs and expenses........................................................209 HMRC webinars on PAYE – reports and forms P11D ......................................................................................210 Class 1A NICs - Getting it right first time ..........................................................................................................210 HMRC webinars: Expenses and benefits .........................................................................................................211 Professional bodies approved for tax relief (list 3) updated ..............................................................................212 Guidance on using the tax system for fitness at work.......................................................................................212 HMRC expenses and benefits webinars...........................................................................................................212 BiKs with Cash Allowances, Flexible Benefit Packages and Salary Sacrifice...................................................213 Incorrect date issued for P11D submission ......................................................................................................214 Deadline for reporting Expenses and Benefits in Kind approaches ..................................................................214 Clause added to bring about change to OPRA rules for cars and vans............................................................216 Tax relief guidance of flat rate expenses updated ............................................................................................216 UK workers could save millions a year if payroll loans replaced high cost credit..............................................216 Updates made to 480: Expenses and benefits – a tax guide............................................................................217 Are you struggling to submit your PSA calculations on time?...........................................................................218 Professional bodies approved for tax relief (list 3) updated ..............................................................................218 PAYE: PAYE Settlement Agreement (PSA1) ...................................................................................................219

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Staff productivity shifts up a gear through popularity of cycle to work schemes ...............................................219 Salary sacrifice for employers...........................................................................................................................220 Workers urged to claim cash back from HMRC................................................................................................220 Electric vehicle charge points ...........................................................................................................................221 No time like the present – Christmas parties and turkeys.................................................................................221 Employer-provided living accommodation – the customary test .......................................................................222 Changes to the treatment of expenses for unpaid office-holders......................................................................223 480 (2019) Expenses and benefits ...................................................................................................................223 Scale rate expenses payments for employee travelling outside the UK ...........................................................223 490: Employee travel – tax and NICs guide for employers ...............................................................................224 The Income Tax (Approved Expenses) (Amendment) Regulations 2019 .........................................................224 Guide 480 Expenses and benefits....................................................................................................................224 CIPP webcast on Payrolling Benefits in Kind....................................................................................................225 Government News........................................................................................... 226 CIPP Autumn Budget 2017 summary ................................................................................................................226 CIPP Budget 2018 summary...............................................................................................................................232 Spring Statement 2019........................................................................................................................................240 EU Exit - Brexit ....................................................................................................................................................242 EU Settlement Scheme process for EU citizens post Brexit .............................................................................242 EU Settlement Scheme update ........................................................................................................................242 EU Exit update from HMRC..............................................................................................................................243 EU Exit - Cross Government Partnership Pack - 3rd Edition ............................................................................243 Preparing for a ‘no deal’ Brexit .........................................................................................................................244 Employers choosing to reimburse their staff for the cost of the EU Settled Status scheme .............................245 Reimbursing staff for the cost of the EU Settled Status scheme ......................................................................245 Data Protection and Brexit - Is your organisation prepared? ............................................................................245 Government outlines no deal arrangements for EU citizens.............................................................................246 EU settlement scheme update..........................................................................................................................247 Latest guidance to businesses about the UK leaving the EU ...........................................................................248 HMRC Information on EU Exit ..........................................................................................................................248 Be prepared for a ‘no deal’ Brexit .....................................................................................................................249 EU Settlement Scheme for EU citizens living in the UK ...................................................................................250 Protecting and enhancing worker rights after the UK leaves the EU ................................................................250 General Government News.................................................................................................................................252 Unpaid Work Experience (Prohibition) Bill ........................................................................................................252 Consultation on EEA-workers in the UK labour market ....................................................................................252 Labour Market Enforcement Director seeks views and evidence .....................................................................253 Change to Immigration Rules from January 2018 ............................................................................................254 Next steps in Welsh tax devolution confirmed ..................................................................................................254 Private Members Bill to receive a second reading to extend the right to shared parental leave .......................255 Major review of post-18 education launched ....................................................................................................255 Spring Statement 2018.....................................................................................................................................256 Universal Credit continues to roll out across the nation....................................................................................257 12 week father’s leave proposed by Women and Equalities Committee ..........................................................258 MPs call for increased investment in HMRC.....................................................................................................258 Publication of Labour Market Enforcement Strategy 2018/19...........................................................................259 Recommendations to support carers in the workplace .....................................................................................260 Reducing worker exploitation............................................................................................................................261 Compensation planned for Armed Forces paying Scottish income tax.............................................................262 Parental Leave and Pay Arrangements............................................................................................................262 Employment rate continues to rise ...................................................................................................................263 Carers in the workplace and what employers can do to support ......................................................................263 Scottish and Welsh Ministers outline concerns over EU Exit Settlement Scheme............................................264 Tax rises will be needed to pay for the boost in NHS funding...........................................................................266 Joint Chiefs of Global Tax Enforcement ...........................................................................................................266 Draft Finance Bill 2018-19 ................................................................................................................................267 Military personnel in Scotland protected from tax hikes....................................................................................268 Committee calls for duty on employers to prevent sexual harassment in the workplace ..................................269 Around one million public sector workers to get pay rise ..................................................................................270 Director of Labour Market Enforcement Call for Evidence................................................................................270 OTS suggests PAYE equivalent for online platform workers ............................................................................271 LGA consults on increase to income tax and NICs to pay for adult social care ................................................272 OTS review the Business Life Cycle.................................................................................................................272

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