Tag Archives: Payroll Tax

UK: Budget 2018 confirms IR35 reforms will extend to the private sector

The off-payroll working rules (commonly known as IR35) seek to ensure that individuals who are engaged through personal service companies (PSCs) by service users (End Users), but who perform roles equivalent to employees, are taxed through payroll in the same … Continue reading

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Filed under Employment status (including agency workers, casual workers, use of contractors and 'dispatch' arrangements), Jurisdiction: UK

UK: Budget 2018 announces NIC change delay and new minimum wage rates

An important announcement in the Budget for employers to note was the decision to delay by a further year the introduction of employer Class 1A NICs on termination payments over £30,000, until April 2020. There will also be changes to … Continue reading

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Filed under Employment status (including agency workers, casual workers, use of contractors and 'dispatch' arrangements), Jurisdiction: UK, Termination of employment

Australia: Employment Taxes Update – April 2018

Our colleagues at Greenwoods + Herbert Smith Freehills have published their April update on Employment Taxes. Click here to discover more.

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Filed under Jurisdiction: Australia, Redundancy, Remuneration (including bonus and incentive plans)