Payroll and employee incentives

As with last year, two of the main themes for employment taxes are off-payroll working in the private sector and the NIC treatment of termination payments.

The new off-payroll regime has been softened by excluding small organisations and postponed to April 2020.

Reform of the NIC treatment of terminations payments, which remains from the draft NIC Bill in 2016, is postponed to April 2020 as well.

Full budget commentary and analysis

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