The following changes will take effect from 5 April 2015 (although in some cases these are subject to transitional provisions):

• Increases in tribunal compensation limits
• Statutory sick pay (SSP), statutory maternity pay (SMP) and other statutory pay increases (but note the maternity allowance prescribed rate will not increase until 6 April 2015)
• Introduction of the shared parental leave and pay regime (available in respect of children expected to be born, or placed for adoption, on or after 5 April 2015)
• Other family leave changes, some consequential on the introduction of shared parental leave and pay, some not

The following changes will take effect from 6 April 2015:

• Consolidation of the National Minimum Wage Regulations 2015
• Immigration rule changes
• Changes to protected disclosures
• End of tax exemption for zero emission cars
• Abolition of NICs for under 21s
• Income tax changes, and
• Changes to pensions qualifying earnings

If you would like any advice on these changes, or on any Employment Law issues, then please contact our Employment Team.

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