Tax

The Liberal Democrats have published their election manifesto, including plans to replace the apprenticeship levy and establish a new employment status.

Reform UK would introduce an ‘employer immigration tax’ to cure the UK’s ‘deadly addiction’ to cheap overseas labour, Richard Tice announces.

One in five highly-skilled contractors is currently not working, with many attributing their absence to reforms to IR35 rules.

Another national insurance cut kicks in this weekend alongside a swathe of employment law changes at the beginning of the tax year.

Personnel Today provides an HR checklist of things to do in April 2024, as new employment laws come into force in the UK.

Almost a third of employers will be more likely to hire contractors this year after the upcoming changes to IR35 rules to offset any overpayments.

Changes to how IR35 works could reduce the financial risks of employing off-payroll contractors.

Wages will not return to 2008 levels for another two years, the Resolution Foundation claims.

What do HR experts and labour market observers make of this year's Spring Budget?

Chancellor Jeremy Hunt confirmed the Treasury will cut the main rate of National Insurance by a further 2 percentage points to 8%.

Government's surprise cut in employees' national insurance contributions takes effect from Saturday 6 January 2024.

A new 'advanced' tax band is to be created for higher earners in Scotland, while those on top salaries will see their income tax increase.

MPs vote through a new bill that allows for national insurance changes in January 2024.

Jeremy Hunt announced a two percentage point drop in national insurance in the government's Autumn Statement.

ON-DEMAND | Watch now to learn about the benefits and risks of allowing employees to "work from abroad".