Legal changes in force from April 2019 including itemised pay statements, National Minimum Wage and pensions auto-enrolment.
1 April 2019 – National Minimum Wage increase
- 25 and over – £8.21 per hour
- 21 and over – £7.70 per hour
- 18-20 – £6.15 per hour
- 16 and 17 – £4.35 per hour
- Apprentices under 19 (or aged 19 and over in their first year of apprenticeship) – £3.90 per hour
- All workers including agency workers now have a legal right to an itemised pay statement
- If a worker’s pay varies according to the time they have worked, you must specify how many hours they have worked and the applicable rates of pay. This includes day rate workers.
7 April 2019 – Increase to Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay and Statutory Shared Parental Pay (and Statutory Maternity Allowance – 8 April 2019)
Increase to £148.68 per week.
- Increase to £94.25 per week.
- The lower earnings limit is increasing to £118 per week. If a worker earns below the lower earnings limit for national insurance contributions they are excluded from SSP.
6 April 2019 – Automatic enrolment pension contributions increase
- Minimum contribution rates will be 3% for employers and 5% for employees.
- The automatic enrolment earnings threshold will remain at £10,000
- Qualifying earnings lower limit will increase to £6136.
- The upper earning limit will increase to £50,000.
- Income Tax personal allowance increase to £12,500 per annum
- Increase in higher rate tax threshold to £50,000 per annum
4 April 2019 – Gender pay gap reporting deadline
6 April 2019 – Increase in financial penalty for breach of worker’s employment rights
Increase in maximum financial penalty available for aggravated breach of a worker’s employment rights from £5000 to £20,000.