Please be aware of the following changes effective as of 1 April 2016:
· National Living Wage increase to £7.20 per hour for those aged 25 and over.
Please be aware of the following changes effective as of 6 April 2016:
· Emergency tax code increase to 1100L (£11,000 Tax Free Allowance per Annum)
· Employment Allowance increase to £3,000 for eligible businesses. Businesses with a sole employee who is also a director are now not eligible for employment allowance.
· Apprentices under the age of 25 have a change in NI to category H, so employer’s no longer have to pay employer’s NI contributions on earnings up to the new Apprentice Upper Secondary Threshold (£43,000 per Annum)
