Gender Pay Gap Reporting: From April 2017 employers with 250 or more employees will be under a duty to analyse pay information and publish details about differences in pay (including bonuses) for male and female employees. The reports will be due on an annual basis covering the preceding 12 months, with the first reports being due in April 2018.

Slavery and Human Trafficking Statements: All organisations operating in the UK with a total turnover of £36million or more per year, must make a slavery and human trafficking statement for each financial year ending on or after 31 March 2016. The statement must set out the steps that the organisation has taken during the financial year to ensure that slavery and human trafficking has not taken place either within its own business or within any of its supply chains.

Apprenticeship Levy: This will be introduced with effect from April 2017 and will be payable by employers at the rate of 0.5% of their total gross pay bill (excluding benefits in kind), with an annual allowance of £15,000. This means that the levy will only be payable on a gross pay bill in excess of £3million. If an employer operates more than one payroll the two will be added together. Employers will receive a government payment equal to 10% of their monthly apprenticeship levy to spend on apprenticeship training.