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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Pension funding changes

Pension funding changes: How will your retirement be affected?

Since 6 April 2016, individuals who have ‘adjusted’ income for a tax year of greater than £150,000 have had their annual allowance for making pension contributions in that tax year restricted.


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PAYE Settlement Agreements (“PSA”) – Are you paying too much?

PAYE Settlement Agreements (“PSA”) – Are you paying too much?

Employers need to stay on top of their PAYE settlement agreements


IR35 - Have your payroll costs changed from April?

New rules affecting payroll costs from 6 April 2017 could impact most public sector organisations

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