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Key Points for Employers from the Autumn Budget 2017

on Friday, 01 December 2017.

A number of plans were announced in the Autumn budget last week which will be of interest to employers.


Plans were outlined to increase the National Living Wage (NLW) from £7.50 to £7.83 from April 2018.

Similarly, the Government has acknowledged recommendations made by the Low Pay Commission with regards to the National Minimum Wage (NMW), with the result that NMW rates will be increased as follows:

  • from £7.05 to £7.38 for 21 to 24 year olds
  • from £5.60 to £5.90 for 18 to 20 year olds
  • from £4.05 to £4.20 for 16 and 17 year olds
  • from £3.50 to £3.70 for apprentices

Employment Status

With employment status being highlighted in the recent Taylor review of employment practices, the Government has stated that it will publish a discussion paper which seeks to respond to the review and explore options for making the employment status tests clearer. This will include working alongside key stakeholders to ensure that careful consideration is given to potential changes.


Further to its commitment to raising the Personal Allowance (PA) and Higher Rate Threshold (HRT), the Government has outlined its plans to increase the PA to £11,850 whilst the HRT will be raised to £46,350.

For more information please contact Helen Hughes in our Employment Law team on 020 7665 0816.

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