This legal update on PAYE & statutory payments has been posted by Sandy Adirondack, voluntary sector legal expert.
Tax allowances & national insurance thresholds for 2017-18
Changes from 6 April.
Changes to salary sacrifice arrangements
From 6 April some benefits in kind received under salary sacrifice and similar arrangements become subject to tax and class 1A national insurance contributions, or in some cases tax and class 1 NICs.
Statutory sick pay
From 6 April weekly earnings threshold goes up from £112 to £113, and weekly statutory sick pay goes up from £88.45 to £89.35.
Statutory maternity, paternity, adoption and shared parental pay
From 6 April weekly earnings threshold goes up from £112 to £113, and weekly flat rate goes up from £139.58 to £140.98.
You can view these and all other legal updates at www.sandy-a.co.uk/legal.htm