The Good Work Plan changes to section one statements come into force today (6 April). This means that:
- entitlement to a statement of particulars of employment is now a day one right;
- workers are now also entitled to a statement of particulars; and
- there is now a longer list of items that must be included in the statement.
Other changes coming into force today include:
- the extension of the reference period for determining an average week’s pay for the purpose of calculating holiday pay to 52 weeks (instead of 12 weeks);
- the abolition of the Swedish derogation, which used to allow employment businesses to avoid pay parity between agency workers and direct employees;
- agency workers’ entitlement to a Key Information Document; and
- liability for class 1A employers’ National Insurance contributions on termination payments of more than £30,000.
You can find more information on these changes in our January newsletter article. As we blogged a few weeks ago, the other major change that had been scheduled to take effect today – the overhaul of the IR35 off-payroll working rules – has been postponed until April 2021.
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