In his first Budget speech, the Chancellor, Rishi Sunak announced and confirmed a number of measures which may have an impact on employers. This briefing outlines the key messages in this years Budget announcement, including:

• Temporary Coronavirus measures;
• Off payroll working in the private sector;
• Personal allowances and thresholds;
• Employment Allowance;
• National minimum wage;
• Enterprise Management Incentive; and
• Tackling avoidance and non Compliance.