PAYE and NI

Proposals to align national insurance contributions and income tax could affect two fifths of workers.

The cost of the national living wage is impacting wage growth with employers expecting average salary growth of 1.7% in 2016.

Regulations to prevent backdated claims for holiday pay going back more than 2 years have taken effect from 1 July 2015.

HMRC will begin relaxing automatic late filing penalties for people who send PAYE information late, officials have indicated.

More than a third of UK workers are not entitled to company sick pay, according to a survey by LV=.

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