The most significant changes are:
Parental Bereavement Leave and Pay
The Parental Bereavement Leave and Pay Act 2018 gives all employed parents the right to 2 weeks’ paid leave if their child aged under 18 dies, or if they have suffered a stillbirth at from 24 weeks of pregnancy – this is from the first day of employment. Employees with 26 weeks’ continuous service will be entitled to two weeks of paid leave at the statutory rate and other employees will be entitled to unpaid leave.
Contracts of Employment
Workers now have the same right as employees to written terms (a ‘written statement of employment particulars’) from their employer.
Employers must provide their workers and employees with their written statement on or before their first day of employment, no matter how long they are employed for.
The written statement must include details about:
- the hours and days of the week the worker or employee is required to work, and whether they may be varied and how
- entitlements to any paid leave
- any other benefits not covered elsewhere in the written statement
- any probationary period
- any training provided by the employer
Agency Workers’ Rights
The Swedish Derogation (referred to as ‘pay between assignments’ contracts) was abolished on 6 April 2020, so all agency workers are entitled to the same rate of pay as their permanent counterparts after 12 weeks.
All agency workers are also entitled to a key information document that clearly sets out the type of contract they will have and the pay they will receive.
Rules for IR35 Off Payroll Working
Employers in the private sector were going to be responsible for determining if IR35 applies. These rules have now been postponed until April 2021.
Termination Payments
Termination payments above £30,000 will be subject to class 1A National Insurance Contributions as well as income tax.