The Acas early conciliation procedure will be introduced.
Section 138 of the Equality Act 2010 (which deals with discrimination questionnaires) will be repealed.
- Employment tribunals will be given the power to impose a financial penalty on employers who lose at tribunal of 50% of any financial award, with a minimum threshold of £100 and a maximum cap of £5,000.
- Employment tribunal compensation limits will increase. For example, the maximum compensatory award for unfair dismissal will rise from £74,200 to £76,574.
Pay and benefits
Several social security benefits and payments will increase by 1%. For example:
- The rate of statutory sick pay will increase to £87.55 (up from £86.70).
- The rate of statutory maternity pay will increase to £138.18 (up from £136.78).
- The rates of statutory adoption pay, statutory paternity pay, and additional statutory paternity pay will increase to £138.18 (up from £136.78).
- The government will abolish the statutory sick pay record-keeping obligations and allow employers to keep records in a flexible manner more suited to their organisation.
- The Percentage Threshold Scheme, which enables employers to partially recover statutory sick pay from HMRC, is expected to be abolished.
Tax and NICs
- Legislation will be introduced that reduces employer NICs bills each year by entitling every business and charity to a £2,000 Employment Allowance.
- The extension of a concession to the real time information (RTI) rules allowing employers with fewer than 50 employees more time to file RTI returns will come to an end.
This is not legal advice; it is intended to provide information of general interest about current legal issues.