Many businesses do not take a broad view of the total cost of employment.
Pay is typically only 65% or less of the total cost. The provision of benefits
can be expensive and either invisible to employees or not always
appreciated by them.
Use our guides to consider the wide range of benefits options possible.
Also see below for what's new!
National Minimum wage (NMW)
Itemised pay statements
PAYE and Income Tax
National Insurance Contributions (NICs)
Deductions from pay
Attachment of Earnings Orders (AEOs)
Salary sacrifice
Elements of a reward package
Factors that influence pay levels
How to undertake a pay review
Equal pay
Equal pay audits
Job evaluation
Sick pay (including Statutory Sick Pay)
Pension schemes - general overview
Pensions - stakeholder pensions
Pensions - "Personal Accounts" scheme the National Employment Savings Trust (NEST)
Pensions - occupational schemes and personal pension schemes
Working Time Regulations (WTR) (for information on statutory holiday entitlements)
Increases to statutory rates: as from 1 February the rates for a
"week's pay", guarantee pay, and the maximum unfair dismissal compensatory
award will increase. New proposed rates for statutory sick pay, maternity, adoption
and paternity pay have also been announced.
See: key statistics
Pensions: the State Pension Age will increase to 66 for both men
and women by 2020 and the Chancellor has confirmed that it will rise again from
66 to 67 between April 2026 and April 2028.
See: pensions