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Spring Budget 2021 – Impact on employers

In his Spring 2021 Budget speech, the Chancellor, Rishi Sunak announced and confirmed a number of measures which may impact employers.

The key messages in the Budget announcement were:

  • Extension of Covid-19 measures
  • National minimum wage
  • Personal allowances and thresholds
  • Dividends
  • Enterprise Management Incentive
  • Implementation of IR35

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