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Penalties for failing to pay for the National Minimum Wage or National Living Wage
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Penalties for failing to pay the appropriate rates doubled from 100% of the shortfall in wages to 200% of the shortfall, capped at £20,000 per worker.
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6 April 2016
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Employer National Insurance Contributions
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Employment Tribunals can impose penalties of between £100 and £5,000 on employers who do not pay Employment Tribunal awards or payments agreed by COT3 (ACAS negotiated settlement agreement).
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Statutory payments for maternity, adoption, paternity and shared parental leave remain the same
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Weekly rates remain the same:
- SMP, SAP, PP and ShPP - £139.58 per week
- Sick pay - £88.45 per week.
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April - date to be confirmed
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Repayment of public sector exit payments
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Qualifying individuals will be obliged to notify their new and previous employer where they propose to return to any part of the public sector (as an employee, self employed contractor or office holder) after they have received a public sector exit payment within the previous 12 months.
Public sector exit payments include those paid for loss of employment, including enhanced redundancy payments, discretionary payments to buy out actuarial reductions to pensions and severance payments. It does not apply to payments in lieu of notice, contractual bonus payments or those made in connection with incapacity, or payments awarded to the individual by a court or tribunal.
Qualifying individuals are those who earned £80,000 or more within 12 months of receiving their exit payment.
Repayment will be tapered, so for example, an employee returning within 2 months of receiving an exit payment will repay more than an employee returning 9 months after receiving the payment.
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