Skip to main content

April News

March has seen the Spring budget announced and we are about to see new employment legislation come into force from April. Here are some of the main areas to be aware of and changes taking place in April 2017:

Gender pay gap reporting

Every year employers with over 250 employees will have to report data about their gender pay gap, including any bonus payments as well as reporting on the proportion of male and female employees in different pay quartiles. Employers will have 12 months to publish the information on their own website and to upload it to a Government website.

Childcare Vouchers

CCV schemes will run alongside tax-free childcare being rolled out in April. But you cannot be on both schemes at the same time. Childcare vouchers will be closed to new entrants from April 2018 but if employees are already in the scheme or join before April 2018 they can keep receiving the vouchers as long as they need to beyond this date.

Immigration skills charge

Employers that sponsor skilled workers under tier 2 of the immigration points-based system will have to pay a levy of £1,000 per certificate of sponsorship per year (£364 for small employers and charities). There are also plans to introduce a requirement for those workers coming to the UK under tier 2 for certain posts to obtain criminal records certificates from the countries that they have lived in over the last 10 years.

Apprenticeship levy

Levy to fund apprenticeship training comes into effect. Employers will pay the monthly levy via PAYE if they have a pay bill of more than £3 million

Benefits-in-kind

Benefits-in-kind attracting tax and NIC advantages when they are provided under a salary-sacrifice scheme, are to be limited. Arrangements in place before 6 April 2017 will be protected until 6 April 2018, or when the contract comes to an end, comes up for renewal or undergoes modification, whichever is the earlier.

Arrangements for cars, accommodation and school fees will be protected until 6 April 2021. Some benefits are exempt including pensions, childcare and bikes-for-work schemes. Employers who currently use the employer NI savings made from providing benefits via salary should take tax advice and communicate with employees about any likely changes.

Increase in statutory amounts from April 2017 *Or 90% of the employee’s average weekly earnings if this figure is less

If you want to talk about how these changes may impact your organisation or understand the work we do, please get in touch: lucy@culturethree60.co.uk / www.culturethre60.co.uk