Commentary on the recent Autumn Budget has been dominated by talk of changes to stamp duty and the like. However, unsurprisingly, we want to draw your attention to a couple of developments in the area of employment law. 

Minimum wage changes

In line with the recommendations of the Low Pay Commission, with effect from April 2018, national minimum wage rates will change as follows:

 - The National Living Wage will go from £7.50 to £7.83;

 - The rate for 21-24 years old will go from £7.05 to £7.38; 

- The rate for 18-20 year olds will go from £5.60 to £5.90; 

- The rate for 16-17 year olds will go from £4.05 to £4.20; and 

- The rate for apprentices will go from £3.50 to £3.70. 

Employment status ‘discussion paper’

In response to the recent review of employment laws conducted by Matthew Taylor, the Government intends to publish a ‘discussion paper’, with a view to considering the potential for ‘reform’ of the test of employment status for tax and employment law purposes. This paper is something to look out for, as and when it materialises. However, it’s fair to say that any legislative change to the laws in this area sounds like it is still a long way off.