Key measures affecting employers that are included in Budget 2021 are as follows:

Off-Payroll Working rules

From 6 April 2021:


Statutory Sick Pay (SSP)

Enterprise Management Incentive (EMI)

Statutory parental bereavement payments (SPBP)

COVID-19 antigen tests

Employer-provided bicycles

Termination payments


Car and Van fuel benefits

Useful guides on this topic

Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Budget 2021: Subscriber guide
A detailed guide with links to more detail on all the key topics for SMEs and their owners.

EMI: Enterprise Management Incentives: at a glanceThe Enterprise Management Incentive (EMI) scheme is a tax incentivised employee reward scheme which uses share options. 

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