This month will see a number of employment laws coming into effect, such as a reduction in the minimum period for collective redundancy consultation, the introduction of PAYE reporting in real time and rises in statutory sick pay, maternity, paternity and adoption pay.
As of 6 April, the minimum period for collective redundancy consultation is reduced where 10 or more employees are in scope. This means that where an employer makes proposals on, or after that day to dismiss as redundant 100 or more employees the consultation period is reduced from 90 days before the first dismissal takes effect to 45 days.
However, the minimum consultation period where the employer is proposing to dismiss between 20 and 99 employees remains at 30 days, while fixed-term contracts that terminate as envisaged by the employer and employee are excluded from the requirement to consult collectively under certain conditions.
Meanwhile, also from 6 April, firms with more than 50 employees will be required to report PAYE deductions to HM Revenue & Customs (HMRC) prior to or at the time of paying the employees rather than at the end of the year. Employers will also be obliged to use payroll software to send this information to HMRC electronically.
Statutory sick pay increases from £85.85 to £86.70 a week on 6 April, while other changes coming into force on that day include amendments to earnings limits for national insurance contributions, income tax rates, and allowances and earnings thresholds for pensions auto-enrolment.
Also changing is the maximum weekly amount that can be subject to tax relief for additional rate taxpayers where the employer provides childcare vouchers or directly contracted childcare.
While on 7 April, the weekly rate of statutory maternity, paternity and adoption pay rises from £135.45 to £136.78. The Government also confirmed in March that it will publish consolidated minimum wage legislation by the end of this month.