Normally employers with 250 or more employees are required to publish their gender pay gap report by 4th of April for private sector and voluntary sector employees, and by 30th of March for public sector companies (including government departments, the armed forces, NHS, and local authorities).

Due to the Coronavirus pandemic this has been extended for a further 6 months, meaning the reporting for 2020/2021 does not begin until 5th of October 2021. Employers must still report figures, but they have an extra 6 months to do so before enforcement measures are taken. It is encouraged to report data before the 5th of October 2021 where possible.

The IR35 rules that prevent contractors performing similar roles to employers from paying less tax and NICs were extended in the private sector for one year until April 2021 due to the Coronavirus pandemic. Since 6th April, it is down to the employer engaging the contractor to decide whether the IR35 rules apply. 

However, this only applies to employers who, in the tax year, have:

• More than 50 employees.
• An annual turnover over £10.2 million.
• A balance sheet worth over £5.1 million. 

There are a number of online government tools to identify whether there will be an obligation on the company to deduct income tax and national insurance contributions at source when paying the contractor. If IR35 does apply and if they would be regarded as an employee, the public-sector client must make PAYE deductions.

From Monday the 8th of March England have been steadily coming out of lockdown. These easing of restrictions have seemed to go to plan and there have been no worrying data coming through – in fact, the opposite – England, Scotland and Northern Ireland reported no deaths related to coronavirus within 24 hours on the 10th of May 2021. This was the first day with no COVID-19 deaths in these nations since July 30th,2020! The next step is to allow more indoor activity. Fingers crossed we are firmly on the road to recovery. 

The furlough scheme will run until the end of September 2021, but the Government will only pay 70 percent of wages for hours not worked, capped at £2,187.50 per month, for the month of July. In August and September, the Government contribution for hours not worked will decrease to 60 percent, capped at £1,875 per month. This means the employer will be required to top up wages to 80 percent. 

As of 1st of April 2021, employees who are clinically extremely vulnerable are no longer eligible for statutory sick pay if shielding as Government advice does not require this group to shield. We advise that you communicate with employees, hold return to work meetings and offer support where needed.