If you would like to discuss any of the points raised, please get in touch with your usual contact in the Foot Anstey employment team.
 

 

When Expected?

Change

Key points to note

Applies to financial years ending after 1 January 2019 Companies (Miscellaneous Reporting) Regulations 2018

The Companies (Miscellaneous Reporting) Regulations 2018 introduced new reporting requirements for certain companies dependent on their size. The regulations apply to companies with their financial year beginning on or after 1 January 2019.

The key changes required:

  • companies to include a statement describing how their directors have had regard to the matters set out in section 172(1) of the Companies Act 2006, if they were already under an obligation to prepare a strategic report
  • companies employing more than 250 staff to provide a directors' report on the extent of employee engagement
  • relevant companies to include a statement of engagement with customers and suppliers within the directors' report, detailing how directors have had regard to the need to foster relationships with suppliers, customers and others
  • very large companies to provide a statement of their corporate governance arrangements
  • quoted companies to publish, as part of the directors’ remuneration report, the ratio of their CEO’s total remuneration to the median full-time equivalent remuneration of their employees.

For more details, please see our article on the regulations

29 March 2019 Changes to Immigration Rules: HC 2019 (Non-EU Settlement Scheme changes)

Changes to Immigration Rules in relation Non-EU Settlement Scheme changes to take effect.

On 7 March 2019 the government published a Statement of Changes to the Immigration Rules HC 1919. The statement proposes changes to the UK immigration regime, and further changes to the EU Settlement Scheme. This statement should lead to the closure of the current (points-based) system.

30 March 2019 Changes to Immigration Rules: HC 1919 (EU Settlement Scheme changes)

Changes to Immigration Rules in relation to EU Settlement Scheme and related changes took effect.

31 March 2019

Deadline for employers to make payments under the Social Care Compliance Scheme

For more details, please see our November 2017 In Brief.

1 April 2019

Changes to National Insurance contributions (including changes to Termination Payments) The bill will cover changes to the reform of self-employed National Insurance Contributions.

1 April 2019

National Minimum Wage Increase

The national minimum wage increased to the following rates:

  • £3.90 per hour for apprentices.
  • £4.35 an hour for 16-17 year olds.
  • £6.15 an hour for 18-20 year olds.
  • £7.70 an hour for 21-24 year olds.
  • £8.21 an hour for 25 year olds and over.
1 April 2019 Employers' co-investment rate halved and the maximum amount of apprenticeship levy funds that can be shared increased The co-investment rate for employers will halved from 10% to 5%. In addition employers that pay the levy are able to share more levy funds in their supply chains. The maximum amount they will be able to share will rise from 10% to 25%.
6 April 2019 Increase to 'injury to feeling' awards

For any Employment Tribunal claim presented on or after 6 April 2019, the bands for injury to feeling awards have increased to:

  • Lower band: £900 - £8,800
  • Middle band: £8,800 - £26,300
  • Upper band: £26,300 - £44,000
6 April 2019  Itemised pay statements 

The entitlement for workers to receive itemised payslips has been extended. Workers paid on an hourly rate basis are entitled to receive payslips which set out the number of hours paid for and have the ability to enforce this at an employment tribunal.

This Order will not apply to work done before 6 April 2019.

6 April 2019  The Employment Rights (Miscellaneous Amendments) Regulations 2019  The maximum level of penalty available for aggravated breach of a worker’s employment rights has been increased from £5,000 to £20,000.
6 April 2019 Increase in statutory sick pay Statutory sick pay increased to £94.25 per week per week for up to 28 weeks.
7 April 2019 Increase in statutory maternity pay, paternity pay, adoption pay and shared parental pay

Statutory pay for maternity, paternity, adoption and shared parental purposes increased to £148.68 per week.

30 June 2019 Armed Forces (Flexible Working) Act 2018 Armed Forces (Flexible Working) Act 2018 The Armed Forces (Flexible Working) Act will give regular members of the armed forces the right to work part time for temporary periods and temporarily limit "geographical separation" from their home base. Secondary legislation will provide the details of the new flexible working system, including the grounds on which an application can be refused and the maximum amount of times a person can be required to serve without a geographic restriction. The Act will be brought into force in stages by secondary legislation throughout 2019.
31 October 2019 Employment Rights (Amendment) (EU Exit) Regulations 2019 and Employment Rights (Amendment) (EU Exit) (No. 2) Regulations 2019 The aim of the Regulations is to make amendments to employment law to reflect the withdrawal of the UK from the EU in the event of a no deal Brexit by amending language which is no longer appropriate.
These will come into force on the day of Brexit however they may be revoked or amended if there is a withdrawal agreement with the EU.

1 November 2019

European Temporary Leave to Remain system launched If the UK leaves the EU with no deal on 31 October 2019, the government will launch the European Temporary Leave to Remain ("ETLR") status for EU nationals and their close family members who enter the UK from 1 November 2019 to 31 December 2020. This is meant as a transitional arrangement for those that wish to stay in the UK for longer than 3 months and will be granted for a maximum duration of 3 years.
5 November 2019 Consultation closure regarding the reform to the Future Immigration System On 3rd September 2019, the Migration Advisory Committee (MAC) were asked to carry out an in-depth analysis of potential future salary thresholds and the range at which they could be set for EU and non-EU citizens entering the UK after 1 January 2021. The MAC is also expected to look into an 'Australian-style' points-based system and how this might work in the UK. The MAC is calling for evidence from businesses during the initial phase of its considerations. The deadline for businesses to respond is 9am on 5 November 2019, with the results expected to be published in January 2020 and the new rules expected to be in place from 1 January 2021. If you have any queries about this consultation process and how to get involved please contact Gemma Robinson, Associate.
9 December 2019 Senior Managers and Certification Regimes

The government has decided to extend the Senior Managers and Certification Regime ("SM&CR") to all financial services firms and replace the current Approved Persons Regime. The ultimate aim of the SM&CR is to make individuals more accountable for their conduct and competence in order to reduce consumer harm and strengthen market integrity. Whilst the details of the extended regime are still being consulted over, it is expected that the key features of the regime will be applied to the sector in the same way as they have been in the banking industry. The Treasury have noted that the principle of proportionality will be particularly important to the extension of the regime as it will need to reflect the diverse business models operating in the market and the size and complexity of firms. 

The regime was extended to insurers and re-insurers with effect from 10 December 2018 and it is currently envisaged that it will be extended to financial services firms on 9 December 2019.

We ran a complimentary webinar on this subject at the end of last year. A recording of the webinar can be accessed here. The webinar covers how the SM&CR will operate and includes practical advice on how firms can go about implementing the SM&CR into their organisations. If you have any queries about the SM&CR please contact Claire Holland, Managing Associate or Laura Autiero, Associate. 

6 April 2020 Reform of IR35 arrangements In the Autumn 2018 Budget, the government confirmed that, with effect from April 2020, medium and large companies in the private sector that contract with personal service companies for the provision of workers' services will have to account for tax and national insurance through PAYE. The deadline for responses to HMRC's consultation was 28 May 2019 and the new rules are expected to be in place from 6 April 2020.

6 April 2020

Reform of Taxation of Termination Payments over £30,000 - National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019

Termination payments in excess of £30,000 will be subject to employer Class 1A NICs.

6 April 2020

Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018

Employers will be required to provide a written statement of employment particulars from day one of employment. Rules for calculating a week's pay for holiday pay purposes will also change, increasing the applicable reference period for variable pay from 12 weeks to 52 weeks. The change will affect (i) workers/employees whose pay varies with the work done, where they have normal working hours and (ii) workers/employees who do not have normal working hours (whose pay will consequently vary as a result). Workers/employees who earn a standard salary with normal working hours will not be affected.

6 April 2020

Agency Workers (Amendment) Regulations 2019

This legislation will abolish the Swedish Derogation for agency workers which currently allows agency staff to have different terms and conditions to permanent employees after 12 weeks in certain situations.

6 April 2020

Employment Rights (Miscellaneous Amendments) Regulations 2019

Extends the right to a written statement of particulars of employment and associated enforcement provisions to all workers (as opposed to only employees). This legislation will also reduce the percentage of employees required for a valid request in respect of workplace information and consultation agreements under the ICE regulations from 10% to 2%.
30 April 2020 Agency Workers (Amendment) Regulations 2019 Last date on which temporary work agencies must provide agency staff whose existing contracts contain a Swedish derogation with a written statement stating that as of 6 April 2020, the provision no longer applies.
April 2020 Parental Bereavement (Leave and Pay) Act to come into force The act is expected to come into force, giving all employed parents a statutory right to two weeks' leave if they lose a child under 18 or suffer a stillbirth from 24 weeks of pregnancy. The employed parents will also be able to claim statutory bereavement pay for this period if they meet the relevant eligibility criteria. A consultation on draft regulations is expected before April 2020. 
31 December 2020 Deadline to apply to the EU Settlement Scheme If the UK leaves the EU with no deal on 31 October 2019, EU citizens and their family members who are all living in the UK by 11pm on 31 October 2019 must apply for either pre-settled or settled status under the EU Settlement Scheme by 31 December 2020. However, this date will be extended to 30 June 2021 if there is a withdrawal agreement with the EU.
1 January 2021 Future Immigration System The government is expected to introduce the new UK immigration system for all EU and non-EU citizens that enter the UK from 1 January 2021. Employers' right to work checks will also change from this date and details about this are expected in due course.
Unknown date Ban on corporate directors

Proposed amendments to the Small Business, Enterprise and Employment Act 2015 (SBEE Act) will prohibit the appointment of corporate directors.
While no implementation date has been confirmed, BEIS has indicated that it does intend to implement the prohibition, and publish regulations setting out exceptions to the prohibition, in due course.

Unknown date Grandparents' leave The Government was expected to have a consultation on the proposals to extend shared parental leave to grandparents during 2016 with the aim of it coming into force in 2018. However, this has been pushed back and there is speculation that the proposals have been dropped. Watch this space!
For more information, please contact your usual contact in the Foot Anstey Employment Team or Helen Dallimore, senior associate on +44 1392 685289 or email helen.dallimore@footanstey.com
Tags: Employment and Pensions2017