April will bring the new a number of changes for employers, including:
- A ‘Day One’ right for all new employees and workers to a statement of written particulars from their first day of employment. Additional information will have to be included as part of the extended right.
- The holiday pay reference period will increase from 12 weeks to 52 weeks. Employers will be required to look back at the previous 52 weeks where a worker has worked and received pay, discarding any weeks not worked or where no pay was received, to calculate the average weekly pay. This change is intended to help to even out the variation in pay for workers, particularly those in seasonal or atypical roles.
- Under the new Parental Bereavement Act, bereaved parents will have the right to two weeks of leave following the loss of child under the age of 18, or a stillbirth after 24 weeks of pregnancy. Those with more than 26 weeks’ service will also be eligible for parental bereavement pay.
- And last but by no means least…IR35 is coming to the private sector. Changes to IR35 rules will be implemented for medium and large businesses in the private sector (small businesses are not affected) and will largely mirror changes that took effect in the public sector in 2017. Where an individual personally performs services for a client, through an intermediary (usually a personal service company, or PSC), responsibility for determining tax and national insurance will shift from the intermediary to the client.
We’ll be providing more on all the forthcoming changes as the new year draws on but, for now, from all the team at Mitchell Law, we wish you a very Merry Christmas and prosperous 2020.