Employment earnings and benefits

The Government will explore longer-term reform to make the employment tests for both employment rights and tax clearer. The abolition of Class 2 NICS and reforms to the NIC treatment of termination payments and sporting testimonials have been delayed to April 2019, as previously announced. There will be no BIK charge on electricity provided to charge employees' electric vehicles.

 

Full budget commentary and analysis

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Autumn Budget 2017 - Tax rate card

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