The Chartered Institute of Payroll Professionals
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Paternity leave changes confirmed to commence for new tax year Published: 19 January 2024 Emailed: 24 January 2024
The new Paternity Leave (Amendment) Regulations 2024 have been laid and come into force on 8 March 2024.
But this does not mean the changes from that date, they apply where the expected week of birth begins after 6 April 2024, with the four-week eligibility window meaning the regulations need to be in place from 8 March 2024.
As a reminder, the changes coming are:
• new parents can leave in two non-consecutive periods of one week or a single two-week block • leave can be taken within 52 weeks of the birth / placement • only notice of entitlement needs to be given 15 weeks prior to birth / placement of adoption • four weeks’ notice to be given before taking paternity leave periods.
These changes apply to England, Scotland and Wales. Employment law is devolved in Northern Ireland.
The Department for Work and Pensions (DWP) shared a situation with the CIPP policy team, which should be very rare, that you may need to be aware of. Should an employee be eligible for paternity leave under the new rules have a premature birth and take two separate weeks of paternity leave before 6 April 2024, only one of those weeks can have the 92% National Insurance reclaim processed prior to 6 April 2024. This is due to HM Revenue and Customs’ (HMRC’s) system not being updated until the tax year ends. T he second week can be reclaimed after 6 April 2024.
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Carers Leave is set to come into force on 6 April 2024 Published: 24 January 2024 Emailed: 24 January 2024
Following the Carers Leave Act 2023 receiving royal assent on 24 May 2023, the draft statutory instruments indicates that the new legislation is expected to come into force on 6 April 2024.
The act will create a new statutory leave entitlement that grants up to one week of unpaid carers leave per year, to employees who are caring for a dependant with a long-term care need. The leave will be able to be taken from half a day up to and including one whole week of leave.
The statutory entitlement will be a day one right for employees, and individuals will not be required to provide evidence or explain how the leave will be used.
This will enable carers to better balance their caring and work responsibilities, supporting them to remain in employment.
The government believes when the new law comes into force, this will help to increase workforce participation and protect vulnerable workers.
The full draft statutory instruments for The Carer’s Leave Regulations 2024 can be read here.
Watch this space for further CIPP news updates as the legislation develops.
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