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ISSUE 7
Preparing for Employment Rights changes
Insurance costs have gone up, equally the employer saving on salary sacrifice pensions on the secondary NI liability saved increases also. However, there are constraining challenges for those who have groups of low-pay workers. National Living Wage and National Minimum Wage Another of the other changes for a resolution is to plan and assist in the further increases in National Living Wage and National Minimum Wage impacts. Still, large groups of employers find themselves in ‘technical’ breaches being shamed. Set a resolution to be part of awareness to prevent employers’ shame.
Another area is preparing the business for changes in employment rights. The new Fair Work Agency will, in addition to minimum pay, be policing Holiday Pay and rights to Statutory Sick Pay. Resolve to consider what the impacts are on the business and payroll of the extension to employment rights and various new worker protections. What Sickness Pay changes April 2026 could see new Statutory Sick Pay rules: away with the 4-day PIW and in with SSP rights from day 1; Away with the Lower Earnings Limit test; and in with SSP being paid at a percentage of average earnings up to a capped weekly ceiling amount. Set a resolution to plan for the change to both the business processes and payment. These changes also coincide with a phased return to work from sickness although this will still be judged in terms of full days. Are you Payrolling Benefits? With Payrolling Benefits confirmed as mandatory from April 2026, we end up with a 2026 double whammy as P11Ds need to be filed at the same time as payrolling needs to commence, one looking to the past and the other looking to the future. Of course, formal payroll has existed since April 2016. Now, with it being compulsory for payroll professionals, their employer may want to not wait and go early. So another good New Year’s resolution topic for the payroll
“ Of course, in the UK, Scotland has more of a tradition
of celebrating New Year with Hogmanay as the last day of
the old year and celebration of the New Year in the ‘Scottish manner’. ”
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