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7 employment law changes in 2024

Holiday pay

From 1 April 2024, there will be changes to rolled-up holiday pay and the holiday pay accrual system for irregular workers. Employers will have the option to use rolled-up holiday for irregular-hours and part-year workers. This means that employers can add the worker’s holiday pay onto their hourly rate and therefore be paid for the holiday accrued when they perform the work rather than when they are on holiday. The holiday pay for irregular hours and partyear workers will be calculated at a pro-rated 12.07% of hours worked in any pay period and capped at 28 days per year. Workers will also now be allowed to carry over any accrued but unused holiday days into the next holiday year if they were unable to take their full entitlement due to family leave or sickness.

TUPE consultation amendments for small businesses

From 1 July 2024 businesses can (when they have fewer than 50 employees or where fewer than 10 employees are affected by the transfer) inform and consult with employees directly, provided that there are no employee representatives in place. Good news for small businesses.

Flexible working

From April 2024, employees will be able to request flexible working from day one of employment. They can also make two requests for flexible working to their employer per year, and they don’t have to state how their request will affect the employer’s business if granted will be removed. Employers will then have to inform the employee of the outcome within two months.

Family-friendly leave

The Carer’s Leave Act 2023 comes into force in April 2024 and provides for a week’s unpaid leave per year for carers to look after a dependant, from day one of employment. This applies to dependants who are a spouse, civil partner, child or parent of the employee, as well as those living in the same household as the employee or that reasonably rely on the employee to provide them with care. Pregnant employees and employees returning to work following parental leave will now have the right to first refusal of an alternative role if at risk of redundancy in addition to the current law that applies to those on maternity, adoption or shared parental leave. The protection extends until the child is 18 months old or when the adopted child has been placed for 18 months.

Off-payroll rules

In April 2024 new rules relating to off-payroll working (IR35) come into effect. The new rules mean that where an employer is required to pay PAYE retrospectively because they incorrectly determined a worker to be selfemployed, any tax that has already been paid on the same income by the worker and their personal service company can be offset against the employer’s PAYE liability. The changes will apply to payments made from 6 April 2017.

Protection against sexual harassment at work

From October 2024, employers will be required to take reasonable steps to prevent sexual harassment in the workplace.

Minimum wage increases

From April 2024, the National Living Wage hourly rate will increase from £10.42 to £11.44 and now applies to workers from the age of 21.

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Watt is happening in 2024
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