National Living Wage Legislation April 2018

April 1st - National Minimum Wage and Employment Legislation National Minimum Wage New National Minimum Wage (NMW) and National Living Wage (NLW) rates come into force next week on 1st April. This is, the government say, the largest rise in NMW in a decade. The new rates are as follows: - Workers aged 25 and over (NLW)   £7.83 an hour (33p increase) Workers aged 21 -24     £7.38 an hour (33p increase) Development rate for workers aged 18-20 £5.90 an hour (30p increase) Under 18 £4.20 an hour (15p increase) Apprentices   £3.70 an hour (20p increase) New Weekly Statutory Rates have also been released ahead of April 2018. They are as follows: Statutory maternity pay is rising to £145.18 from April 2018. The increase normally occurs on the first Sunday in April, which in 2018 is 1st Also, on 1st April 2018, the rates of statutory paternity pay and statutory shared parental pay will go up from £140.98 to £145.18 (or 90% of the employee's average weekly earnings if this figure is less than the statutory rate). The rate of statutory adoption pay will increase from £140.98 to £145.18. From 1st April 2018, statutory adoption pay is payable at 90% of the employee's average weekly earnings for the first six weeks, with the remainder of the adoption pay period at the rate of £145.18, or 90% of average weekly earnings if this is less than £145.18. The rate of statutory sick pay is also increasing from £89.35 to £92.05. This increase is expected to occur on 6th April 2018. To be entitled to these statutory payments, the employee's average earnings must be equal to or more than the lower earnings limit. The lower earnings limit is increasing from £113 to £116 in April 2018 Further information on the National Minimum Wage and the National Living Wage can be found on the ACAS website.  Taxation of Termination Payments Changes to the taxation of termination payments come into force on 6th April 2018. They include: removing the distinction between contractual and non-contractual PILONs (payments in lieu of notice) so that all PILONs are taxable and subject to Class 1 NICs ensuring that the first £30,000 of a termination payment remains exempt from income tax and that any payment paid to any employee that relates solely to the termination of the employment continues to have an unlimited employee NICs exemption aligning the rules for income tax and employer NICs so that employer NICs will be payable on payments above £30,000 (which are currently only subject to income tax) For more information please visit Gov.UK. Restricting Employment Allowance for Illegal Workers The government has introduced a further deterrent to the employment of illegal workers. From April 2018, employers will not be able to claim the Employment Allowance for one year if they have: hired an illegal worker been penalised by the Home Office exhausted all appeal rights against that penalty. Rented Property Minimum Energy Standard Requirements If your club has property which is let...
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