Developments impacting benefits in April

Exceptions meaning employers will not be not required to auto-enrol individuals who are leaving employment, staff who cancel membership of a pension scheme before automatic enrolment and those with tax-protected status for existing pension savings have been proposed under government draft legislation

The Employment Appeal Tribunal (EAT) ruled that type-two diabetes, which is controlled by diet and does not have a substantial adverse effect on an employee’s day-to-day activities, does not amount to disability discrimination

Proposals to introduce a statutory tax exemption for trivial benefits in kind (BIK) on spends up to £50 has been dropped from the Finance Bill 2015. With the deferral of the exemption, employers will need to continue to rely on imprecise guidance and informal agreements with HM Revenue and Customs

In April 2015, a number of changes to tax and legislation impacting employee benefits came into effect, including the new pensions flexibilities, shared parental leave and a higher personal tax threshold