1. Right to itemised pay statements extends to workers
From 6 April 2019, the right to an itemised pay statement is extended to workers, not just employees. In addition, where a member of staff's pay varies according to time worked, the employer will have to include on the itemised pay statement the total number of hours worked for which variable pay is received. This can be done either as an aggregate figure or as separate figures for different types of work or different rates of pay.
2. National minimum wage rate increases
The national living wage payable to workers aged 25 or over increases to £8.21 per hour from 1st April 2019. The other national minimum wage rates also increase. The hourly rates rises to £7.70 for workers aged at least 21 but under 25, to £6.15 for workers aged at least 18 but under 21 and to £4.35 for workers aged under 18 who are no longer of compulsory school age. The hourly apprentice rate increases to £3.90 and the daily accommodation offset to £7.55.
3. Statutory family and sick pay rates increase
The weekly amount for statutory family pay rates increases to £148.68 for 2019/20. This rate applies to maternity pay, adoption pay, paternity pay, shared parental pay and maternity allowance. The increase occurs on the first Sunday in April, which in 2019 is 7 April. The weekly rate for statutory sick pay increases to £94.25 from 6 April 2019.
4.Employment tribunal award limits increase
The limits applying to various tribunal awards and other amounts payable under employment legislation increase where the event giving rise to the payment occurs on or after 6 April 2019. These include the maximum amount of a week's pay for the purpose of calculating the basic award for unfair dismissal and redundancy payments, which increases to £525, and the maximum amount of the compensatory award for unfair dismissal, which increases to £86,444.