The 2021 Payroll Special is a handy reference work for you as an employer or HR professional

This update to the special contains up-to-date figures for the minimum wage, contribution percentages for employee insurance schemes, the income-related healthcare insurance contribution, unemployment insurance contributions and employed person’s tax credits, the low-income allowance and wage expense allowance, and the customary salary for directors and major shareholders, amongst other things.

In this edition you will also find up-to-date figures and information relating to the Assessment of Employment Relationships (Deregulation) Act, company cars, a possible homeworking allowance, the work-related expenses scheme and the Transition Payment Compensation Act.

Sections 7 to 10 of the special deal with various coronavirus-related measures.