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PAYE and NI

Raise minimum wage, says LPC

The national minimum wage should be increased by 3% in October 2015, according to the Low Pay Commission.

Small employers not prepared for auto-enrolment

The majority of small and micro-employers have not set up a workplace pension scheme ahead of their auto-enrolment staging dates, according to research by the National Employment Savings Trust.

Tribunal says holiday pay should include overtime

Thousands of businesses are facing additional costs after a tribunal ruled that overtime should be included in holiday pay calculations.

Employment costs for small firms revealed

Small businesses pay an average of £35,500 to hire their first employee, according to research by the Centre for Economic and Business Research and the Federation of Small Businesses.

IR35 self-assessment scrapped

Businesses will no longer be able to self-assess their risk to IR35 from April 2015, HMRC has announced.

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