Home / Publications / Post-employment notice pay - two changes this week...

Post-employment notice pay - two changes this week that may require employers to update their processes

09 April 2021

Further changes to the application of the post-employment notice pay (“PENP”) rules were introduced on 6 April 2021. Recap of current position By way of reminder, in April 2018, HMRC removed the distinction between contractual and non-contractual payments in...

Read more

Authors

Portrait of Gary Henderson
Gary Henderson
Partner
Reading