January 1: Executive Pay Gap Reporting
Companies with more than 250 UK employees must report annually on the pay gap between their Chief Executive and their average UK worker. First reports are due in 2020.
March 30: Gender Pay Gap Reports – Public Sector
Government departments, local authorities, the NHS, armed forces, and state schools with 250 or more employees, are required to publish their gender pay gap reports by the end of the March.
April 1: Increase to National Minimum Wage and National Living Wage
• Workers aged 25 and over – £8.21 an hour (National Living Wage)
• Workers aged 21-24 – £7.70 an hour
• Development rate for workers aged 18-20 – £6.15 an hour
• Young workers rate for workers aged 16-17 – £4.35 an hour
• Apprentice rate (workers under 19 or in first year of apprenticeship) – £3.90 an hour
April 4: Gender Pay Gap Reports – Private & Voluntary Sector
Second reports are due from employers of 250 or more. It’s advisable to demonstrate progress made since the first reports were published last year.
April 6: Increase to ‘Aggravated Breach’ Penalty
The penalty increases to £20,000 for employers that repeatedly breach their employment law obligations.
April 6: Payslip Changes
Employers are obliged to provide pay slips to workers as well as employees and payslips must include the total number of hours worked where the pay varies according to the hours worked, such as variable hours or zero hours contracts.
April 6: Tax on Termination Payments
Employers will need to pay Class 1A National Insurance contributions on termination payments above £30,0000 that are subject to income tax by the employee.