Every year Thomas Dunton produces a Pocket Guide of Employment for employers and employees.
A useful guide on current employment legislation and employee entitlements.
Download your copy of the new Pocket Guide of Employment 2023/24.
Rates and Entitlements until 6 April 2024
Compensation Limits
The maximum amounts which might be payable for dismissals from 6 April 2023
Redundancy
Maximum Statutory Redundancy Payment |
£643 per week |
Unfair Dismissal
Basic Award | £19,290 |
Compensatory Award | £105,707 |
Discrimination
Race | No Limit |
Sex | No Limit |
Disability | No Limit |
National Living Wage – From 6 April 2023
For all workers aged 23* and above £10.42 per hour.
*Eligibility have been lowered from 25
National Minimum Wage
The following information relates to the standard rates of National Minimum Wage for employees in the standard age ranges (per hour) from 6 April 2023:
Workers over 21 – 22: £10.18
Workers aged 18 – 20: £7.49
Workers under 18*: £5.28
Apprentices under 19: £5.28
* Or over 19 but in the first year of their apprenticeship.
Parental Entitlements
There are a variety of parental entitlements, some of which are subject to sufficient continuous service, and/or notice, by the employee.
Maternity
26 weeks’ ordinary maternity leave and 26 weeks’ additional maternity leave (total 52 weeks). Pay: 90% of average weekly earnings for first 6 weeks and then £172.48 a week or 90% of average weekly earnings (whichever is the lowest) for further 33 weeks (39 weeks in total).
Note: If the employee is not entitled to Statutory Maternity Pay, then she may be entitled to Maternity Allowance. An application will need to be made by the employee to the JobCentre Plus.
Paternity
One or two weeks’ leave. Pay: 90% of average weekly earnings or £172.48 (whichever is lowest).
Shared Paternity Leave from 6 April 2023
Employees may be entitled to Shared Parental Leave (SPL) and Statutory Shared Paternal Pay (ShPP) if they’ve had a baby or adopted a child. Employees can start SPL if they’re eligible and they or their partner end their maternity or adoption leave or pay early.
Parental Leave
Parental leave is unpaid. Employees are entitled to 18 weeks’ unpaid leave for each child and adopted child, up to their 18th birthday.
Sickness Payments
Statutory Sick Pay (SSP)
In order to be eligible for SSP, employees must have been sick for at least 4 days in a row (including weekends and Bank Holidays). Employees must also work for their employer under a Contract of Service. SSP is not paid for the first three days of work missed through sickness. In addition, an employer may provide additional, contractual, sick pay to the employee if so provided in the Terms of Employment.
From 6 April 2023
Current Rate – £109.40
Duration – Maximum of 28 weeks
Annual Leave Entitlement
From 2 April 2023 – 5.6 weeks leave (28 days). An employer can include Bank Holidays as part of statutory annual leave. The reference period for calculating holiday entitlement is 52 weeks. Amounts are pro-rated for those who work less than a 5-day week.
There are currently nine permanent Bank and Public Holidays in Great Britain:
Good Friday
Easter Monday
Early May Bank Holiday
Coronation of King Charles III
Spring Bank Holiday
Summer Bank Holiday
Christmas Day
Boxing Day
New Year’s Day
Income Tax Reliefs
Personal Allowance: £12,570
Basic Rate Limit: £37,700
Higher Rate Limit: £125,140
Blind Person’s Allowance: £2,870
To arrange an appointment, please call us on 01689 822554 or freephone 0800 358 2757.
Rates are for guidance only and are liable to change regularly. Individual advice should always be taken. Please feel free to contact us for an update or for specialist advice tailored to your needs.
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