Companies that have incurred costs in providing a ‘statement of capital’ as required by the Companies Act 2006 may be benefit from government plans to reduce the burden on business.

Businesses must ensure they pay workers the minimum wage even if the worker always receives enhanced pay, for example from working nights or weekends.

Employers must give serious consideration to employees’ applications for study and training, as a result of new legislation.

Employers may be excused for failing to make adjustments for disabled employees if they are ignorant of the employee’s condition, in certain circumstances.