• The government has announced plans to increase the penalties for failing to pay the national minimum wage and national living wage (being introduced in April 2016). From an as yet unspecified date, the penalty for non-payment is to be doubled to 200% of arrears (with a minimum of £100), but this will then be halved if paid within 14 days. Those found guilty will also be considered for disqualification from being a company director for up to 15 years.
  • BIS has published a consultation on the proposed apprenticeship levy on larger employers, available here; views are sought by 2 October.
  • HMRC has published a revised tax and NIC guide on employee travel expenses.
  • Acas has published two new guides on recruitment and induction.