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Employment changes from April 2024

A reminder that various employment updates come into force from April 2024, which include:

U18 / Apprentices - rises from £5.28 to £6.40

18 - 20 - rises from £7.49 to £8.60 

21 - 22 - currently £10.18, rate is abolished and will be included in the new 21+ NLW category at £11.44 (a 12.4% increase)

  • Flexible Working - From 6 April 2024 employees will not need any qualifying service period to make a request for flexible working thanks to the Flexible Working Amendment Regulations 2023.
  • Protection from Redundancy - From 6 April 2024 The Protection from Redundancy (Pregnancy and Family Leave) Act 2023 amends the The Employment Rights Act 1996 by extending the current rights of employees that are entitled to be offered a suitable alternative vacancy (if any) in preference to other employees at risk of redundancy from those on family leave (maternity, adoption or shared parental leave) to include pregnant employees, employees on maternity or adoption leave, and employees who have suffered a miscarriage.
  • Carer’s Leave - From 6 April 2024 a new statutory right to leave to care for a dependent is introduced. This is a day-one right with no qualifying period, so long as the person being cared for meets the criteria. 

The annual increase in compensation limits for employment tribunal awards applies from 6 April 2024.

Also due to come into effect in April and announced in Jeremy Hunt’s Budget on 6 March is a reduction in employee NI from 6 April from 10% to 8% (plus self-employed Class 4 NI reduced from 8% - 6%).

Also changing in April 2024, the VAT threshold for registration will increase from £85k to £90k. Higher rate Capital Gains Tax relief on property will be cut from 28% to 24%.

Posted on 03/06/2024 by Ortolan

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  • Nick Benson Nick Benson I qualified as a commercial and corporate solicitor…
  • Liz Delgado Liz Delgado I qualified as a solicitor in 1995 after studying…
  • Carrie Beaumont Carrie Beaumont I qualified as an Employment specialist in 2008. I…