By Ben Smith - 30 April 2021
It is that time of year again - the usual updates to the statutory rates and limits came into effect in April.
The table below sets out the key changes for HR professionals to be aware of.
* Change effective on 1 April 2021. Also note that from 1 April 2021, entitlement to the National Living Wage is now for all aged 23 and above (previously only those 25 and above were entitled to the National Living Wage).
All other changes were effective on 6 April 2021.