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Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
The Low Pay Commission is an independent body that advises the government about the National Living Wage and the National Minimum Wage. LPC is an advisory non-departmental public body, sponsored by the Department for Business and Trade .
It is illegal for your employer to pay you below the National Living Wage, so check your pay and talk to your manager to make sure you’re getting the wages you are entitled to.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Low Pay Commission publishes advice to Government on the future of the National Minimum Wage beyond 2024
The Low Pay Commission publishes its 2023 Report looking at compliance and enforcement of the National Minimum Wage.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
This research looks at trends in low pay over several decades.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Don’t include personal or financial information like your National Insurance number or credit card details.
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