Employment, incentives and pensions: 10 things to look out for in 2023

2022 was an extremely busy year for updates in the employment, incentives and pensions space. And as we move into a new year, there are no signs of things slowing down. In this briefing, we give you more detail on what we think are 10 developments to look out for in 2023:

1. Pressure to manage changing workforce demands and costs
2. Uptick in employee investigations and litigation
3. Continued focus on ESG and its impact on people and remuneration
4. An even brighter spotlight on collective employee activism
5. Incoming changes to tax and national insurance thresholds
6. Increased use of employers of record
7. Alignment of tax-advantaged share schemes
8. Update on notification requirements to the Pensions Regulator
9. More detail on scheme funding requirements and a move towards the ‘endgame’
10. Countdown to a revocation of all retained EU law

For more information, please feel free to reach out to your usual Freshfields contacts.