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Budget: Employment Tax

Gary Hull, director of human resource services at PricewaterhouseCoopers LLP, considers the employment-related aspects of the 2009 Budget

 
Gary Hull director of human resource services at PricewaterhouseCoopers LLP considers the employment-related aspects of the 2009 Budget
 
From an employment taxes perspective the Budget did not contain any major surprises. Wider economic issues and personal tax changes largely dominated the headlines. Following the Republic of Ireland's recent introduction of anti-avoidance legislation relating to salary sacrifice there was an expectation from some that a similar approach could be taken in the UK. In practice this was always unlikely due to a number of legal and legislative reasons; and indeed no reference to it was made.
Changes to income tax and National Insurance contribution (NIC) rates
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