We have rounded up a few of the latest bits of news and support covering these topics. You can use the quick links below for navigation.

• Finishing the 2023-24 tax year and starting the 2024-25 tax year
• New flexible working regulations come into force in April 2024
• Health and safety in the workplace
• Cyber security and Artificial Intelligence (AI)
• The business of recycling: waste reforms businesses should know about
• Minimum Wage, National Insurance & Plastic Packaging Tax 
• Do you import goods into the UK from Ireland?

Finishing the 2023-24 tax year and starting the 2024-25 tax year

As an employer running payroll, there are certain things you must do at the end of one tax year and the beginning of the next.

From April 6th 2024:

• update employee payroll records
• ensure the payroll software you use is up to date
• check that you're using the correct PAYE tax codes for the new tax year

By May 31st 2024:

• Give your employees a P60 form

By July 6th 204:

• Report employee expenses and benefits

You should also check for any changes to expenses and benefits rates for the 2024-25 tax year.

HMRC produce bi-monthly Employer Bulletins which contain important information on payroll topics. The latest editions can be read here.

New flexible working regulations come into force in April 2024

As of 6th April 2024, The Employment Relations (Flexible Working) Act 2023 has come into force with new flexible working regulations coming into effect. Katherine Bridge, Solicitor in the Employment team at Blaser Mills Law, outlines the key changes in this article written exclusively for Buckinghamshire Business First.

Katherine writes: "The new regulations incorporate a broader definition of flexible working; the traditional flexible arrangements, such as part-time work and job-sharing, remain valid, with provisions for hybrid working and reduced hours being included. They also extend the right to request flexible working arrangements to all employees, removing the previous limitations based on tenure or parental status."

Read the full article here >

Health and safety in the workplace

Are you up to speed with the latest health and safety requirements that employers must meet in order to protect themselves, their employees, customers and visitors?

• Read the general Health and Safety Executive guidance for all workplaces
• Read the guidance on specific issues such as asbestos, fire safety, display screens, and working at height
• Read the industry-specific guidance that is most relevant to you

First aid

Employers must make sure employees get immediate help if taken ill or injured at work. The law applies to every workplace and to the self-employed.

You must have:

• a suitably stocked first aid kit
• an appointed person or people to take charge of first aid arrangements
• information for all employees telling them about first aid arrangements

Learn more about your first aid obligations. 

Selecting a first-aid training provider

If you need to have trained first-aiders on site, you will need to select an appropriate training provider to carry out the training. The HSE has produced a guide for employers to help them learn more about this.

Businesses can also search the online Business Directory for local providers of first aid training.

Health and safety law poster

It is a legal requirement for employers to either display the HSE-approved law poster or to provide each of their workers with the equivalent leaflet. Find downloadable posters and leaflets here.

Health and safety events

The HSE runs training courses delivered by experts with practical guidance around regulations to help organisations comply with the law and keep workforces healthy and safe. See the upcoming events here.

Cyber security and Artificial Intelligence (AI)

Funded Cyber Essentials Plus scheme

The National Cyber Security Centre (NCSC) – the UK’s national technical authority on cyber security - is inviting small and micro companies to take part in the Funded Cyber Essentials Programme. Eligible companies will be working on:

• The development of fundamental Artificial Intelligence (AI) technologies
• The design and development of semiconductors / semiconductor IP blocks
• The development of fundamental Quantum technologies
• The development of fundamental Engineering Biology

Full information can be found on the NCSC website.

AI and cyber security: what you need to know

The NCSC have updated their guidance for businesses to help them understand the risks - and benefits - of using AI tools

Using online services safely

Read guidance on how small organisations can reduce the likelihood of cyber attacks when using online ‘cloud’ services.

Many SMEs already rely on online services for day-to-day tasks, even if they’re not aware of it. This includes email and instant message communications, cloud storage, website/shop hosting, online accounting and invoicing, or simply using social media to engage with customers.

The Little Book of Crypto Crime

The Metropolitan Police has released 'The Little Book of Crypto Crime' (PDF) to help raise awareness of the types of crimes people could encounter.

The business of recycling: waste reforms businesses should know about

Government regulations will soon change the way that businesses need to dispose of their waste, specifically requiring businesses to separate recyclable materials from general waste.

Learn more about this, including the deadlines for complying, on the WRAP website.

The Department for Environment, Food and Rural Affairs (Defra) produce a monthly newsletter that provides updates on these reforms. Businesses can sign up to receive this newsletter here.

Minimum Wage, National Insurance & Plastic Packaging Tax 

National Living and Minimum Wage rates increased on 1st April 2024

All employers need to be aware that National Living and Minimum Wage rates have increased, as of 1st April 2024. Also, the National Living Wage has been extended to workers aged 21 and over (previously only for age 23 and over).

All employers should ensure that their workers are paid correctly, according to the new rates. Check the new rates here, and use this calculation guidance to help you understand the impact it will have.

National Insurance contributions falling

As announced in the Spring Budget 2024, from 6th April 2024, the main rate of Class 1 employee National Insurance contributions (NICs) will fall to 8%, and the main rate of Class 4 self-employed NICs will fall to 6%. Read our full round-up of the Spring Budget 2024 here.

Plastic Packaging Tax (PPT)

A new rate of £217.85 per tonne of plastic packaging will apply to all plastic packaging containing less than 30% recycled plastic that is manufactured and imported into the UK on and after 1st April 2024.

If you manufacture or import 10 or more tonnes of plastic packaging within a 12-month period, you must register for Plastic Packaging Tax on GOV.UK, even if your packaging contains 30% or more recycled plastic. Once you are registered for PPT, you will need to submit a return to HMRC four times a year.

For full guidance on this, visit the GOV.UK website here.

Do you import goods into the UK from Ireland?

As of 31‌‌‌st ‌‌January 2024, certain goods now face full customs controls when moved directly from Ireland into Great Britain.

And some goods moving from Northern Ireland to Great Britain through Ireland now have to complete import declarations if they meet certain criteria.

Read the step-by-step guide to importing goods into the UK, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate.

The Government has published a series of information leaflets to help businesses meet these obligations.