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Employer topics: PAYE

Peter Legge Peter Legge

April 2017 is the start of a new tax year, arguably this year includes the most dramatic changes to payroll since Real Time Information (RTI) and auto enrolment were rolled out. The apprenticeship levy will have a considerable financial impact on employers, along with increases to minimum and living wage rates. Slightly further down the road is gender gap reporting to be published by April 2018, it is going to be another busy year for employers.

In this document we look at:

  • apprenticeship levy;
  • payrolling Benefit-in-Kind (BIK);
  • Scottish Rate of Income Tax (SRIT);
  • new childcare scheme;
  • employer allowance;
  • gender pay gap reporting;
  • auto enrolment; and
  • salary sacrifice.