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April 2024 update for employment lawyers: holiday pay for irregular workers, day-one flexible working, family leave reforms, NMW rises, tribunal limits and Vento bands, VAT, NICs and pensions changes

Published on: 04 April 2024

Published by a LexisNexis Employment expert
Legal News
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Article summary

Summary of changes

  • From 1 April 2024: new rules for calculating holiday entitlement and pay for irregular hours and part‑year workers (including 12.07% accrual and an option to use rolled‑up holiday pay); annual National Living Wage/National Minimum Wage uplift and removal of the live‑in domestic worker exemption; higher Agricultural Minimum Wage rates in Wales; and increased VAT registration (£90,000) and deregistration (£88,000) limits.
  • From 6 April 2024: flexible working becomes a day‑one right with revised processes and an updated Acas Code; paternity leave/pay reformed so two separate one‑week blocks can be taken within the first year; introduction of unpaid carer’s leave; extended redundancy protection during pregnancy and for a period after family leave; Employment Tribunal rule changes and higher compensation caps; uplifted Vento bands; higher SSP; Class 1 main employee NIC cut to 8% while weekly thresholds (including the £123 LEL) remain static; veterans’ employer NIC relief extended; van benefit and car/van fuel benefits frozen; higher high income child benefit charge threshold with tapered application; and the pension lifetime allowance abolished, replaced by new lump sum allowances.
  • From 7 April 2024: increased rates for SMP, SPP, SAP, SSPP and SPBP.
  • From 8 April 2024: Maternity Allowance increased.
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