Legislation tracker—Employment
Legislation tracker—Employment

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Legislation tracker—Employment
  • Forthcoming legislation (not Brexit-related or Coronavirus (COVID–19)-related)
  • Private Members’ Bills
  • Coronavirus (COVID-19)-related legislation of relevance to employment practitioners
  • Brexit-related legislation of relevance to employment practitioners
  • Legislation recently in force

The legislation tracker is divided into five sections:

  1. Forthcoming legislation (not Brexit-related or Coronavirus (COVID–19)-related)

  2. Private Members’ Bills

  3. Coronavirus (COVID-19)-related legislation of relevance to employment practitioners

  4. Brexit-related legislation of relevance to employment practitioners

  5. Other legislation recently in force

Links to news reports providing full information on the relevant legislation are included where appropriate.

Forthcoming legislation (not Brexit-related or Coronavirus (COVID–19)-related)

Anticipated commencement date (unless otherwise indicated)Legislative change
6 April 2021Tax: Termination payments From this date an alternative calculation for post-employment notice pay (PENP) will be introduced for employees paid by equal monthly instalments but whose post-employment notice period is not a whole number of months. In addition, PENP will be brought within the charge to UK tax for individuals who are not resident in the UK in the year their UK employment is terminated. For more information, see our report: Draft Finance Bill 2020-21—Employment taxes analysis (22/7/20).
6 April 2021Tax: IR35 off-payroll working The government announced in Budget 2018 that from 6 April 2020 it would extend to certain medium-sized and large private sector businesses the changes which it made from April 2017 to the off-payroll working rules (IR35) to those working for public sector bodies. Relevant legislative provisions were included in the Finance Bill 2020. Draft clauses for this Bill were published on 11 July 2019, together with explanatory notes, tax

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