The government are sending a clear message to employers that
failures to pay the correct rate of National Minimum and National
Living Wage will not go unpunished. The latest naming and
shaming list included 359 employers who collectively underpaid
15,513 workers a total of £994,685. The penalties that were levied
on these companies totalled approximately £800,000.
From 6 April 2017, the threshold at which 'Scottish Taxpayers'
start paying 40% tax will differ from that for other UK taxpayers .
The 40% threshold will remain at £43,000 for Scottish taxpayers,
but will increase to £45,000 for other UK taxpayers.
Employers who employ Scottish taxpayers need to be aware of this
change and we recommend that employers communicate the changes to
their employees now in advance of the changes taking effect from 6
In addition, there have been further recent announcements around
how employers, who have employees living in Scotland, will be able
to access Apprenticeship Levy funding.