Policy News Journal - 2015-16

 Class 1A NICs: expenses and benefits  Company cars: advisory fuel rates  Employee vehicles: mileage payments for business travel  Class 1B NICs: PAYE Settlement Agreements

New redundancy pay rates from 6 April 2015 16 February 2015

The new rates, due to come in to force on 6 April 2015, will see an increase to the weekly rate of Statutory Redundancy Pay from £464 to £475.

The Employment Rights (Increase of Limits) order 2015 was laid before Parliament on 13 February 2015.

The limit on the amount of compensatory award for unfair dismissal also sees an increase from £76,574 to £78,335. The daily guaranteed payment will increase from £25 to £26.

No rise in statutory rates for 2016-17 4 December 2015

The proposed 2016-17 statutory rates for adoption pay, maternity pay, paternity pay, shared parental pay and sick pay have been published and they are to remain the same as the 2015-16 rates.

The proposed benefit and pension rates 2016-17 are set out below:

2015-16

2016-17

Statutory Adoption Pay Earnings threshold

£112.00 £139.58

£112.00 £139.58

Standard Rate

Statutory Maternity Pay Earnings threshold

£112.00 £139.58

£112.00 £139.58

Standard Rate

Statutory Paternity Pay Earnings threshold

£112.00 £139.58 £139.58

£112.00 £139.58 £139.58

Standard Rate

Additional statutory paternity pay

Statutory Shared Parental Pay Earnings threshold

£112.00 £139.58

£112.00 £139.58

Standard Rate

Statutory Sick Pay Earnings threshold

£112.00 £88.45

£112.00 £88.45

Standard Rate

The statutory payment recovery rates have not yet been confirmed by the Department for Work and Pensions.

Tax and tax credit rates and thresholds for 2016-17 4 December 2015

The tax and tax credit rates and thresholds for tax year 2016-17 are available on GOV.UK.

Policy paper - Tax and tax credit rates and thresholds for 2016-17 includes:

CIPP Policy News Journal

25/04/2016, Page 396 of 453

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