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CONTRACTS

Changing an employment contract

If you need to change one or more terms of an employment contract for genuine business reasons, you have three main options to effect that change. What are they and what are the risks?

NATIONAL INSURANCE

Getting directors’ NI contributions right for 2023/24

The end of the tax year is just a few weeks away. As an employer you’ll need to carry out the usual payroll year-end routines. However, if your business operates through a company there’s an extra step that might be required. What is it?

PAY

What should you pay in a leap year?

2024 is a leap year with 366 days rather than the usual 365, and so employees will have to work an additional day. Do you have to pay them for it?

RECRUITMENT

Pre-employment checks for new recruits

As part of your recruitment process, you should always carry out pre-employment checks on a successful candidate once they’ve accepted your job offer. What checks should you conduct and when should you do them?

PATERNITY LEAVE

Changes to the statutory paternity leave scheme

The government has published draft regulations which, once in force, will make changes to the way in which employees exercise their statutory entitlement to paternity leave. What are the changes?

DISMISSAL

Is it easy to dismiss short-service employees?

Employees with less than two years’ continuous service can’t generally claim unfair dismissal, so it can be relatively easy to dismiss them. But what risks do you need to be aware of before you decide to implement such a dismissal?

PROFIT EXTRACTION

Planning your year-end dividend

The end of the tax year is approaching and you want to make full use of the 8.75% tax rate that applies to dividends. How can you work out how much dividend you can take and ensure its payment before the tax year ends?

LEGISLATION

50 years of formal health and safety

This year marks the 50th anniversary of the Health and Safety at Work etc. Act 1974 (HSWA). Is it still relevant to your business?

TERRORISM

Are you prepared for a terrorist threat?

With new legislation on the horizon, you could do well to start thinking about your preparedness for terrorist threats. Fortunately, the government has provided some easy to use guidance. What’s available?

MENTAL HEALTH

Do workers with poor mental health take more risks?

Whilst it is well documented that poor mental health raises absenteeism in the workplace, it is becoming recognised that it may be having another negative impact - a rise in workplace injuries. Why is this, and can you do anything to reduce the risk?