A New Regime: Changes to the Tax and National Insurance Contributions Treatment of Termination Payments in the UK to Take Effect on April 6, 2018

On April 6, 2018, there will be an important change to the way termination payments are taxed in the United Kingdom. New tax rules, which aim to simplify the taxation of termination payments, will mean that income tax and national insurance contributions (NICs) must be paid on all payments which relate to the notice period.

UK Employment Tribunal Decides That Uber Drivers Are Not Self-Employed Contractors

In a decision that may have implications for other companies in the “gig economy,” an employment tribunal in the United Kingdom has ruled that drivers who provide services to Uber, a ride-sharing service, are not self-employed contractors but “workers” within the meaning of the UK’s Employment Rights Act 1996 and other laws governing working time and the minimum wage, namely the Working Time Regulations 1998, the National Minimum Wage Act 1998­, and associated regulations.

Exploring the Employment Law Implications of a ‘Brexit’

On June 23, 2016, the United Kingdom (UK) will hold an “in or out” referendum to decide whether it should remain a member of the European Union (EU). If the UK chooses to leave the 28-member European Union, one certain consequence of that decision is that the UK will have the ability to change a significant portion of its existing employment law, which derives from EU law.

U.K. Law for the U.S. Employer, Part III: Withholding Obligations and Immigration

The final post in this three-part series on U.K. employment laws covers the withholding and immigration obligations facing U.K. employers. Tax and National Insurance Under the U.K. Pay-As-You-Earn (PAYE) withholding system, employees are required to have income tax and social security, known as employees’ National Insurance Contributions (NICs) deducted by the employer…..