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On 6 April 2021, the statutory increases to the National Minimum Wage rates will come into force as follows:
Please also note, the age eligibility for the highest rate (the 'National Living Wage') will reduce from age 25 to age 23 on the same date.
In addition to the above, on 6 April 2021, the following increases will apply to the statutory limits on Employment Tribunal awards:
The much anticipated IR35 off-payroll working rules will come into force on 6 April 2021, requiring all end-user clients to prepare a formal status determination statement prior to:
Further information can be found here.
Whilst ordinarily private employers would be required to submit their gender pay gap reports by 4 April, in response to the continuing effects of COVID-19, the Equality and Human Rights Commission has confirmed that employers have an additional six months, to 5 October 2021, in which to meet their reporting obligations.