{"id":22107,"date":"2024-11-20T18:02:06","date_gmt":"2024-11-20T18:02:06","guid":{"rendered":"https:\/\/www.isio.com\/?post_type=insight&p=22107"},"modified":"2024-11-21T10:59:06","modified_gmt":"2024-11-21T10:59:06","slug":"what-the-budget-and-employment-rights-bill-mean-for-payroll","status":"publish","type":"insight","link":"https:\/\/www.isio.com\/insights\/what-the-budget-and-employment-rights-bill-mean-for-payroll\/","title":{"rendered":"What the Budget and Employment Rights Bill mean for payroll"},"content":{"rendered":"\n<section class=\"text-wrapper text-block medium-width \">\n <div class=\"container\">\n <div class=\"acf-innerblocks-container\">\n\n<p><strong>Rachel Reeves\u2019 first Budget as Chancellor of the Exchequer unveiled significant changes for employers which, coupled with new legislation in the form of the Employment Rights Bill, will have an impact on employment costs and payroll implementation. Mark Jones, Partner at Isio, explores what employers need to consider.<\/strong><\/p>\n\n\n\n<p>The increase to employer National Insurance (NI) was widely billed in advance of the Autumn Budget, yet the scale of the changes came as a surprise. Although the increase to the headline rate of employer\u2019s NI, from 13.8% to 15%, had been somewhat anticipated, the lowering of the Secondary Threshold (the level of earnings at which employers start to pay NI) from \u00a39,100 to \u00a35,000 had not. Indeed, it is this second change that will likely have a bigger impact on the amount of NI paid by businesses.<\/p>\n\n\n\n<p>Another change was the increase in the National Minimum\/Living Wage. For individuals aged 21 and over this will increase by almost 7%, whereas for individuals aged 18 \u2013 20 there will be an even larger increase of 16%.Putting these two measures together, many employers are likely to be facing a very significant increase in their employment costs.<\/p>\n\n\n\n<p>The cost of employing an individual earning National Minimum Wage, for example, could increase by over 10% of payroll, whereas for an employee on UK average earnings the equivalent increase is around 2.5%.<\/p>\n\n<\/div>\n <\/div>\n<\/section>\n\n\n\n\n<section class=\"home_block--ten relative bg-cover bg-no-repeat bg-center h-[24rem] md:h-[720px] mb-0\" style=\"background-image: url('https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Man-chatting-with-colleagues-1-scaled.jpg')\">\n\n<\/section>\n\n\n\n\n<section class=\"text-wrapper text-block medium-width \">\n <div class=\"container\">\n <div class=\"acf-innerblocks-container\">\n\n<p><strong>Mitigating impact<\/strong><\/p>\n\n\n\n<p>Given these significant changes, employer attention has turned to what actions they can take to help manage their cost exposure and how that might impact their payroll implementation.<\/p>\n\n\n\n<p>A first step in this exercise requires a holistic view to employee reward \u2013 rebalancing away from pay and into other benefits that do not attract employer NI. Directing more reward into pensions is one obvious way of reducing the impact of higher NI rates. Indeed, alongside core pension contributions, employers may also consider bonus sacrifice and\/or a shared cost Additional Voluntary Contribution (AVC) as ways of reducing NI contributions for both employer and employee.<\/p>\n\n\n\n<p>Equally, those businesses already using existing salary sacrifice arrangements (and sharing some of the NI savings in the form of employee contributions), will need to consider whether these need to be revisited in light of the higher savings.<\/p>\n\n\n\n<p>Also worth considering are approved non-financial salary sacrifice arrangements such as electric vehicles, cycle to work and technology schemes.<\/p>\n\n\n\n<p><strong>Employer considerations<\/strong><\/p>\n\n\n\n<p>Employers should remember that salary sacrifice arrangements cannot generally be used by those earning at (or close to) the National Minimum Wage, and so there are limitations to the effectiveness of salary sacrifice for some organisations.<\/p>\n\n\n\n<p>Furthermore, it is a well-known fact that younger workers do not place \u00a31 of value on a \u00a31 pension contribution for example. So any business looking to place a greater emphasis on benefits as part of their reward package will need to carefully communicate the value delivered by these benefits.<\/p>\n\n\n\n<p>Irrespective of the nature of the benefit, employers will want to ensure that employees understand and engage with the benefits provided, as well as appreciating the value. Our <a href=\"https:\/\/www.isio.com\/insights\/isio-insights-maximising-value-from-employee-benefits\/\">recent research<\/a> showed that providing an easy-to-understand Total Reward Statement can increase employee appreciation of the value of benefits by 48%. This can also be extended out to cover non-financial benefits, such as flexible working and family-friendly policies.<\/p>\n\n\n\n<p><strong>A changing landscape<\/strong><\/p>\n\n\n\n<p>Responding to the Budget isn\u2019t the full extent of the changes that employers will be looking to address over the coming year. There is also the Employment Rights Bill \u2013 one of the most significant single items of employment legislation to be published \u2013 to consider.<\/p>\n\n\n\n<p>Among the changes to employment law stemming from the Government\u2019s \u2018New Deal for Working People\u2019 are enhanced rights for workers around flexible working, and the extension of existing employment rights \u2013 including rights to sick pay, and to protection against unfair dismissal \u2013 so that they apply from \u2018Day One\u2019 of employment contracts.<\/p>\n\n\n\n<p>Not only does this directly impact employee reward and benefits, and how they are implemented in payroll, there\u2019s also the possibility of penalties from regulators for non-compliance \u2013 with corresponding financial and reputational implications for those who fall short. All resulting in a set of powerful incentives to take a proactive approach.<\/p>\n\n\n\n<p><strong>Reporting environment<\/strong><\/p>\n\n\n\n<p>Organisations of over 250 employees will have well-established Gender Pay Gap reporting processes but the proposed extension to ethnicity and disability reporting will bring new challenges for many. Not least how to persuade employees to provide this information, how to categorise ethnicity and disability and how to explain apparent pay gaps which may be driven by a lack of available information or a very small cohort of the workforce.<\/p>\n\n\n\n<p>Although there are many areas of uncertainty including timing, transition periods, enforcement, benchmarking and penalties for non-compliance, HR teams can \u2013 and should \u2013 start preparing themselves for these new reporting requirements.<\/p>\n\n\n\n<p>Preparations should include a review of existing employee data as well as an initial analysis of the scale of any pay gaps and an understanding of what is driving the gaps. Employers may also want to consider whether the existing HR team is equipped to deal with the enhanced obligations or whether to investigate outsourcing of the analysis.<\/p>\n\n\n\n<p>Ensuring that your people are paid the right amount and at the right time might seem a simple enough task, but rules around pay and pensions are complex and nuanced. At a time of significant change in the requirements around employee reward, it is essential that businesses don\u2019t find themselves inadvertently falling foul of these rules. All in all, there\u2019s never been a more important time to make payroll a priority.<\/p>\n\n\n\n<p><strong>To ensure that your payroll model is aligned, compliant and prepared for new disclosures, please contact Mark Jones using the details below.<\/strong><\/p>\n\n<\/div>\n <\/div>\n<\/section>\n\n\n\n\n <section class=\"bg-grey-dient\">\n <div class=\"pt-20\">\n <div class=\"container grid md:grid-cols-2 md:gap-36\">\n <div>\n <h2 class=\"text-brandGreen-100 text-[2.875rem] font-semibold mb-12 leading-[4.25rem] md:text-[4.75rem]\">Get in touch <\/h2>\n <\/div>\n <div>\n <p class=\"text-black text-[1.1875rem] font-normal mb-4\"><\/p>\n <\/div>\n <\/div>\n <\/div>\n\n\n <div class=\"container hidden md:block pt-16 pb-10\">\n <div class=\"flex flex-row justify-start\">\n <div class=\"text-black transition-opacity duration-500\">\n <img decoding=\"async\" class=\"h-72 w-72 mx-auto rounded-full max-w-none mb-5 object-cover\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Remove-background-project-8.png\" alt=\"Image\">\n <strong class=\"text-brandGreen-100 text-[1.175rem] font-medium\">Mark Jones<\/strong>\n <p class=\"text-black text-lg font-light mb-2\">Partner<\/p>\n <p class=\"text-black mb-3\"><\/p>\n <p class=\"text-black text-lg font-light\"><\/p>\n <a class=\"text-brandGreen-100 block hover:underline text-lg font-light\" href=\"mailto:mark.jones@isio.com\">mark.jones@isio.com<\/a>\n <a href=\"https:\/\/www.isio.com\/person\/mark-jones\/\" class=\"mx-auto btn-primary btn-outline mt-10\">See full profile<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n\n <div class=\"hidden md:block container text-center pt-5 md:pb-40\">\n <a class=\" mx-auto btn-primary \" href=\"\/our-people\">Our people<\/a>\n <\/div>\n \n\n\n <\/section>\n \n <section class=\"md:hidden bg-grey-dient pt-10\">\n \n <div class=\"container quoteSwiper overflow-hidden\">\n <div class=\"flex justify-center w-full pt-16\">\n <div class=\"\">\n <div class=\"text-black transition-opacity duration-500 flex flex-col justify-center\">\n <img decoding=\"async\" class=\"h-72 w-72 mx-auto rounded-full max-w-none mb-5 object-cover\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Remove-background-project-8.png\" alt=\"Image\">\n <strong class=\"text-brandGreen-100 text-[1.175rem] font-medium\">Mark Jones<\/strong>\n <p class=\"text-black text-lg font-light mb-2\">Partner<\/p>\n <p class=\"text-black mb-3\"><\/p>\n <p class=\"text-black text-lg font-light\"><\/p>\n <a class=\"text-brandGreen-100 block hover:underline text-lg font-light\" href=\"mailto:mark.jones@isio.com\">mark.jones@isio.com<\/a>\n <a href=\"https:\/\/www.isio.com\/person\/mark-jones\/\" class=\"mx-auto btn-primary btn-outline mt-10 items-center \">See full profile<\/a>\n <\/div>\n <\/div>\n <\/div>\n \n \n <\/div>\n\n <div class=\"md:hidden container text-center mt-20 mb-8\">\n <a class=\" mx-auto btn-primary \" href=\"\/our-people\">Our people<\/a>\n <\/div>\n \n<\/section>\n\n\n\n \n\n\n<section class=\"audience_block--five bg-brandGrey-100 mb-20\">\n <div class=\"grid md:grid-cols-3\">\n <div class=\"md:col-span-2 bg-no-repeat bg-cover\" style=\"background-image: url('https:\/\/www.isio.com\/app\/uploads\/2023\/11\/pic2.webp');\">\n\n <\/div>\n <div class=\"py-24 px-8\">\n <h3 class=\"text-base font-semibold uppercase mb-4\"><a href=\"#\">Benefits<\/a><\/h3>\n <h2 class=\"text-2xl text-brandGrey-100 mb-4\">Pay modelling<\/h2>\n <p class=\"text-brandGrey-100 mb-7 text-lg font-medium\">Supporting employers to ensure that legislative requirements on pay are met and employees are paid fairly.<\/p>\n <a class=\"mb-7 btn-primary \" href=\"https:\/\/www.isio.com\/what-we-do\/benefits\/pay-modelling\/\">Learn more<\/a>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n \n\n\n\n\n <section class=\"insight-slider no-quote py-16 md:py-32 overflow-hidden bg-brandGreen\">\n <div class=\"container\">\n <h2 class=\"text-white text-[2.875rem] md:text-7xl mb-12\">Isio Insights<\/h2>\n <div class=\" grid grid-cols-1 lg:grid-cols-3 xl:grid-cols-4 gap-14 md:gap-20 md:mb-7\">\n <div class=\"col-span-1 lg:col-span-2 xl:col-span-3\">\n <div class=\"bg-brandGreen swiper-side\">\n <div class=\"swiper previewSwiper\">\n <div class=\"swiper-wrapper lg:pb-10\">\n\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/what-the-budget-and-employment-rights-bill-mean-for-payroll\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926.png);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"949\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-949x514.png\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-949x514.png 949w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-300x163.png 300w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-1024x555.png 1024w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-768x416.png 768w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-1536x832.png 1536w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-2048x1109.png 2048w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-720x390.png 720w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-95x51.png 95w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-354x192.png 354w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-366x198.png 366w, https:\/\/www.isio.com\/app\/uploads\/2023\/12\/Untitled-design-2023-12-14T113529.926-170x92.png 170w\" sizes=\"(max-width: 949px) 100vw, 949px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Benefits<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">What the Budget and Employment Rights Bill mean for payroll<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/isio-fiduciary-management-survey-2024\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"806\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-806x514.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-806x514.jpg 806w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-300x191.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-1024x653.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-768x490.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-720x459.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-95x61.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-354x226.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-366x234.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700-170x108.jpg 170w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/Ourservices_1097x700.jpg 1097w\" sizes=\"(max-width: 806px) 100vw, 806px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Investment<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Isio Fiduciary Management Survey 2024<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/tech-that-delivers-value-from-all-angles\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"771\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892.jpg 1381w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892-300x200.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892-1024x683.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/969437892-768x512.jpg 768w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Benefits<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Tech that delivers value \u2013 from all angles<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/isio-mansion-house-breakfast-briefing\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"949\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-949x514.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-949x514.jpg 949w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-300x163.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-1024x555.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-768x416.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-1536x832.jpg 1536w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-2048x1109.jpg 2048w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-720x390.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-95x51.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-354x192.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-366x198.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2024\/11\/11-1-170x92.jpg 170w\" sizes=\"(max-width: 949px) 100vw, 949px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Investment<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Isio Mansion House Breakfast Briefing<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/us-election-result-what-does-this-mean-for-markets-and-investors\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"865\" height=\"456\" src=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen.jpg 865w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-300x158.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-768x405.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-720x380.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-95x50.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-354x187.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-366x193.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Stock-market-screen-170x90.jpg 170w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Investment<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">US election result: what does this mean for markets and investors?<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/the-key-takeaways-from-a-highly-anticipated-budget\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"771\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-771x514.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-771x514.jpg 771w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-300x200.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-1024x683.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-768x512.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-720x480.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-95x63.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-354x236.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-366x244.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1-170x113.jpg 170w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Close-up-of-people-discussing-papers-1.jpg 1440w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Pensions<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">The key takeaways from a highly anticipated Budget<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/webinar-how-disruption-in-the-digital-platform-market-is-changing-benefits-delivery\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"798\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-798x514.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-798x514.jpg 798w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-300x193.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-1024x660.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-768x495.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-1536x990.jpg 1536w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-720x464.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-95x61.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-354x228.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-366x236.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform-170x110.jpg 170w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Woman-using-phone-on-platform.jpg 1651w\" sizes=\"(max-width: 798px) 100vw, 798px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Benefits<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Webinar: How disruption in the digital platform market is changing benefits delivery<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/lgps-england-wales-low-risk-funding-index-30-september-2024-results\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2023\/09\/871d224339ee54ef2c0ddb7c18e384776c574f0a.jpeg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"980\" height=\"408\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/09\/871d224339ee54ef2c0ddb7c18e384776c574f0a.jpeg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Pensions<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">LGPS (England & Wales) Low-Risk Funding Index: 30 September 2024 results<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/webinar-isio-budget-box-briefing-webinar\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box.png);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"514\" height=\"514\" src=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-514x514.png\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-514x514.png 514w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-300x300.png 300w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-1024x1024.png 1024w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-150x150.png 150w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-768x768.png 768w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-720x720.png 720w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-95x95.png 95w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-354x354.png 354w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-170x170.png 170w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box-660x660.png 660w, https:\/\/www.isio.com\/app\/uploads\/2024\/10\/Budget-Green-Box.png 1200w\" sizes=\"(max-width: 514px) 100vw, 514px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Pensions<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Webinar: Isio Budget Box Briefing webinar<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <div class=\"swiper-slide w-full\">\n <a href=\"https:\/\/www.isio.com\/insights\/changing-dynamics-for-in-house-pensions-managers\/\">\n <div class=\"md:hidden w-full aspect-[7\/5] bg-cover\" style=\"background-image:url(https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237.jpg);\"><\/div>\n\n <div class=\"relative overflow-hidden\">\n <img loading=\"lazy\" decoding=\"async\" width=\"980\" height=\"408\" src=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-980x408.jpg\" class=\"w-full aspect-[17\/9] object-cover hidden md:block\" alt=\"\" srcset=\"https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-980x408.jpg 980w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-300x125.jpg 300w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-1024x427.jpg 1024w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-768x320.jpg 768w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-1536x640.jpg 1536w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-720x300.jpg 720w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-95x40.jpg 95w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-354x148.jpg 354w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-366x153.jpg 366w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237-170x71.jpg 170w, https:\/\/www.isio.com\/app\/uploads\/2023\/11\/image_2023-11-20_121943237.jpg 1920w\" sizes=\"(max-width: 980px) 100vw, 980px\" \/>\n <div class=\"bg-white opacity-80 px-4 absolute bottom-0 pb-0.5\">\n <small class=\"text-brandGreen uppercase\">Insight<\/small>\n <small class=\"font-light\">Pensions<\/small>\n <\/div>\n <\/div>\n <p class=\"text-white text-2xl mt-2 text-left\">Changing dynamics for in-house pensions managers<\/p>\n <div class=\"swiper-lazy-preloader\"><\/div>\n <\/a>\n <\/div>\n\n \n <\/div>\n\n <\/div>\n <\/div>\n\n <\/div>\n\n <\/div>\n <div class=\"flex flex-col gap-y-6 lg:flex-row items-center justify-center relative\">\n <div class=\"flex gap-6 mt-6 lg:mt-0 lg:ml-auto lg:absolute lg:right-[25%] xl:right-[26%]\">\n <div class=\"insight-slider-prev\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 35 35\" class=\"fill-none stroke-white\">\n <path d=\"M0.499998 17.5C0.499999 8.11116 8.11116 0.500001 17.5 0.500002C26.8888 0.500003 34.5 8.11116 34.5 17.5C34.5 26.8888 26.8888 34.5 17.5 34.5C8.11116 34.5 0.499997 26.8888 0.499998 17.5Z\" \/>\n <path d=\"M20.5234 9.95312L13.5234 16.9531L20.5234 23.9531\" stroke-width=\"1.5\" stroke-linecap=\"square\" \/>\n <\/svg>\n <\/div>\n <div class=\"insight-slider-next\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 35 35\" class=\"fill-none stroke-white\">\n <path d=\"M0.499998 17.5C0.499999 8.11116 8.11116 0.500001 17.5 0.500002C26.8888 0.500003 34.5 8.11116 34.5 17.5C34.5 26.8888 26.8888 34.5 17.5 34.5C8.11116 34.5 0.499997 26.8888 0.499998 17.5Z\" \/>\n <path d=\"M14.5703 23.8574L21.5703 16.8574L14.5703 9.85742\" stroke-width=\"1.5\" stroke-linecap=\"square\" \/>\n <\/svg>\n <\/div>\n <\/div>\n <a class=\"btn-primary btn-white mt-6 md:mt-0\" href=\"https:\/\/www.isio.com\/insights\/\">View all<\/a>\n <\/div>\n\n <\/div>\n <\/section>\n\n","protected":false},"excerpt":{"rendered":"<p>In light of Rachael Reeves’ first Budget as Chancellor of the Exchequer, Isio addresses what these changes mean for employers and how they will affect payroll implementation.<\/p>\n","protected":false},"author":9,"featured_media":15671,"template":"","meta":{"_acf_changed":false,"footnotes":""},"insight-category":[23],"class_list":["post-22107","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight-category-benefits"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.8 (Yoast SEO v23.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What the Budget and Employment Rights Bill mean 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