GP Care's HR Support Service provides comment on a number of employment law changes come into effect that will have an impact on all employers:
Collective redundancy consultation period decreases
The Government has confirmed that, on 6 April 2013, the minimum period for collective redundancy consultation is reduced from 90 days to 45 days before the first dismissal takes effect where 100 or more employees are in scope. The minimum consultation period where the employer is proposing to dismiss between 20 and 99 employees remains at 30 days
Also, fixed-term contracts that terminate as envisaged by the employer and employee (on the expiry of a specific term, on the completion of a particular task or on the occurrence or non-occurrence of a specific event) are excluded from the requirement to consult collectively.
Real time information introduced
From 6 April, employers are required to report PAYE deductions to HM Revenue and Customs (HMRC) prior to, or at the time of, paying employees rather than at the end of the year, under the new real time information (RTI) scheme (although some employers of a specified size have amended start dates). Employers need to use payroll software to send this information to HMRC electronically.
Once an employer is using RTI, it will no longer need to submit forms P14 and P35, as HMRC will have gathered the necessary information throughout the year each time the employer pays its employees.
Statutory sick pay increases
The weekly rate of statutory sick pay increases from £85.85 to £86.70 on 6 April.
Statutory maternity, paternity and adoption pay increase
On 7 April, the weekly rate of statutory maternity, parternity and adoption pay increases from £135.45 to £136.78.
Other changes coming into force on 6 April include amendments to earnings limits for national insurance contributions, income tax rates, and allowances and earnings thresholds for pensions auto-enrolment. Also changing is the maximum weekly amount that can be subject to tax relief for additional rate taxpayers where the employer provides childcare vouchers or directly contracted childcare.
Employers should also look out for changes to national minimum wage legislation. In March, the Government confirmed that it will publish consolidated minimum wage legislation by the end of April 2013.
If you have any concerns about the above legislative changes or have a current HR issue within your Practice you would like to discuss please do not hesitate to contact the GP Care HR team for a free initial consultation by telephoning 0333 332 2100 or email us at firstname.lastname@example.org.