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Employer National Insurance Contributions charge on termination payments from April 2020
23 March 2020The new employer’s national insurance charge on termination payments over £30,000 comes into effect from 6 April 2020.
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Labour market data, the economically inactive, long-term ill-health and Long Covid.
05 June 2023Around 20% of the working age population are currently economically inactive, and this is a particular problem during a time of labour shortages. What can recent labour market data tell us about the reasons why many potential workers remain out of the job market?
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The Law, the ‘Outlaws’ and Ad Tech’s O.K. Corral
26 June 2019Programmatic advertising is often likened by commentators to the Wild West: some because they consider it to be a lawless place where anything goes; others because it pushes boundaries and is creating a new frontier. Wherever you stand on that metaphor, ad tech is looking like it’s about to have its own ‘Gunfight at the O.K. Corral’ moment – a shootout in the EU prompted by a long-simmering feud between privacy’s ‘lawmen’ and the advertising industry’s ‘outlaws’ finally boiling over.
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The Government’s response to the Taylor review – a damp squib?
08 February 2018The Government has published its Good Work Plan in response to Matthew Taylor’s review of modern working practices. While the response sets out the Government’s intention to take forward nearly all of the review’s recommendations, there are very few specific proposals and much of the detail will be the subject of further consultation.
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Taxation of payments in lieu of notice
03 April 2024All payments in lieu of notice (PILONs) are subject to income tax and national insurance contributions (NICs) in full. The relevant rules are quite complex, as they require employers to calculate the employee’s post-employment notice pay before deducting tax and NICs. This Inbrief explains the rules and gives some practical examples.
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Talk (Talk) is not cheap - record fine for data breach
06 October 2016Speak of making an entrance. Within a few weeks of her new appointment as the new UK Information Commissioner, Elizabeth Denham has issued TalkTalk with a £400,000 monetary penalty notice, the biggest fine yet awarded by the ICO.
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Remuneration regime: consultation on material risk takers
29 September 2021The Prudential Regulation Authority is consulting on changes to the identification of material risk takers for banks, building societies and PRA-designated investment firms
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Managing conflicts of interest in asset management: key takeaways from recent FCA fines
15 June 2022On 30 March 2022 the Financial Conduct Authority (the “FCA”) published final notices against GAM International Management Ltd (“GAM”) and Timothy Haywood, a former fund manager for GAM, in connection with failures to manage conflicts of interest arising from dealings with Greensill Capital (UK) Limited. The fines, equalling £9,103,523 and £230,037 respectively, should serve as a warning to asset managers on the importance of adequately dealing with conflicts of interest and emphasise the necessity in having a robust framework in place to identify and manage any such conflicts.
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Data Protection Commission Annual Report – takeaways for employers
27 April 2023The Irish Data Protection Commission (DPC) recently published its annual report for 2022 detailing the activities it undertook in 2022 and setting out its regulatory strategy and priorities for the next five years. In this article we focus on the topics and guidance that we think are most relevant for employers, specifically in the areas of data breaches, subject access requests and data subject complaints. We also summarise some of the more notable case studies that might interest employers.
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Hong Kong government tables bill to abolish Mandatory Provident Fund offsetting mechanism to the Legislative Council
07 March 2022There is finally visibility on how the government proposes to sunset the controversial Mandatory Provident Fund (“MPF”) offsetting mechanism as the long-awaited Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Bill (“Bill”) was tabled to the Legislative Council on 23 February 2022. The government hopes that the law will be finalised within the current government office term and expects the mechanism to be abolished by 2025. This article provides a summary of the key changes and some key takeaways for employers.
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Don’t blink: The Immigration Rules are changing again
17 March 2017The Home Office published the latest Statement of Changes in the Immigration Rules yesterday, 16 March 2017. The changes take effect on 6 April 2017. We summarise here the changes that will affect you most.
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Size doesn’t matter (so says the ICO about recipients of big fines for data breaches)
03 July 2017If you thought that you’re too small a business to have to bother about data protection, then think again.
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A Deed of Retirement doesn’t always protect a retiring partner
09 June 2020It’s not unreasonable to think that if a partner retires from a limited liability partnership (“LLP”) under the terms of a Deed of Retirement which contains a waiver and release clause, that partner will not be subjected to claims for any liabilities to the LLP.
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Brexit and the points based immigration system
03 August 2016The UK’s potential withdrawal from the EU has placed our immigration systems under scrutiny. This article reviews the nature of our current system. We highlight aspects which could be improved and aspects which will have to change if EU nationals will be subject to the same Immigration Rules as non-EU nationals
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The new immigration system – Q&As
30 November 2020In our recent webinar in November 2020, we shared an overview of the new system and how it is likely to work in practice. We cover sponsorship of skilled workers and look at some of the main work-related immigration routes, including the Skilled Worker, Intra-Company Transfer, Sporting and Creative, Global Talent and Graduate visas. Our webinar generated a wide-ranging set of questions from attendees, which we have collated and answered as a set of Q&As.
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Irish government announces details of an automatic enrolment pension system for the private sector in Ireland
31 March 2022The Minister for Social Protection, Heather Humphreys, has announced details of the ‘design principles’ for the Automatic Enrolment Retirement Savings System for Ireland. The design principles will form the basis of the draft legislation and the necessary operations to be put in place by government and employers.
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A big shakeup to Ireland's employment permit system
22 December 2023In a surprise pre-Christmas announcement, the Irish Government significantly expanded Ireland’s employment permit system but also increased the salary requirements for most employment permit types. While this is welcome news, it also means that some employers may need to review and reforecast their budgets for employment costs to ensure any employment permit holders they employ can continue to work in Ireland.
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Lewis Silkin has advised new client Artelia Group on its acquisition of quantity surveying practice Austin Newport Group
26 March 2020Lewis Silkin has advised new client Artelia Group, an international, multidisciplinary consultancy, engineering and project management group, on its acquisition of Austin Newport Group, specialised in chartered quantity surveying, project management contracting and recovery of damaged historic buildings.
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Coronavirus - our employer survey
12 March 2020We have surveyed decision-makers in a cross-section of businesses to find out how they are responding to the Coronavirus outbreak.
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Coronavirus - our second employer survey
20 March 2020We carried out a second benchmarking survey to find out how employers are dealing with the Coronavirus outbreak.