Employment law timeline 2018

Gender pay gap reporting for public sector employers

Public sector employers must publish first reports before this date (with a snapshot date of 31 March 2017).

National Living Wage

National Living Wage for workers aged 25 and over will increase to £7.83 per hour. The national minimum wage (NMW) rates will increase:

• 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.

New statutory rates

SMP, SPP, ShPP and SAP to increase to £145.18 per week.

Gender pay gap reporting for private sector employers

Private sector employers must publish first reports before this date (with a snapshot date of 5 April 2017).

Statutory sick pay

SSP to increase to £92.05 per week.

Taxation of termination payments

Changes to the way in which termination payments are taxed come into force from 6 April 2018.

New rules will apply to any termination of employment that takes place on or after 6 April 2018 whereby all notice pay is to be treated as earnings and subject to tax and national insurance contributions – irrespective of whether or not there is a pay in lieu of notice clause (PILON) in the employment contract.

For these purposes, the amount of notice pay may need to be calculated pursuant to a specific formula set out in statute, so it may not be as straightforward as operating a contractual PILON. For a termination of employment that takes place before 6 April 2018 the old rules will apply (even if the termination payment is paid after this date).

A week's pay

The maximum amount for a week’s pay (used to calculate statutory redundancy payments) will increase to £508 per week (from £489 per week). This increase is of particular relevance to those making redundancies on or after 6 April 2018.

Maximum compensatory award

The maximum compensatory award for unfair dismissal increases to £83,682 (from £80,541) where the effective date of termination is on or after 6 April 2018.

General Data Protection Regulation

To replace existing data protection laws.

Trade Secrets

Trade Secrets (Enforcement etc) Regulations 2018 implement the EU Trade Secrets Directive in the UK and introduce an EU-wide definition of "trade secret" and provide protections against unlawful acquisitions, use or disclosure.