Coronavirus Job Retention Scheme update 22/4/2020

Dear PAYadvice.UK More than 285,000 businesses have already applied for the Coronavirus Job Retention Scheme since it went live on Monday 20 April. To be sure payment comes through to employers before the end of the month, applications need to be made today (Wednesday 22‌‌ April). Accessing the system We have noticed that some employers … Continue reading Coronavirus Job Retention Scheme update 22/4/2020

Business support – Coronavirus (COVID-19)

https://www.gov.uk/coronavirus/business-support Coronavirus business support What you can do now Find out what financial support schemes you may be eligible for Find out how to claim foryour employee’ wages through theCoronavirus Job Retention Scheme Find out how to apply for a grant if you’re self-employed PAYadvice.UK 21/4/2020

CWG2 corrected – 21st April 2020

https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2020-to-2021employer-further-guide-to-paye-and-national-insurance-contributions The HMRC have updated the CWG2 Employer guide to reflects some errors corrections. One area was section 3.1.5 Whilst the opening section was correct (and not changed): The example 3 retained last years guidance and indicated using a prior tax year rate for starter earning from the prior tax year but paid in the … Continue reading CWG2 corrected – 21st April 2020

Progress Update – Coronavirus Job Retention Scheme

Update to midnight 23rd April 2020 ➡️77,000 added claims were submitted through the scheme making 512,000 ➡️That’s a further 600,000 employees making a total of 3,800,000 employees reported as furloughed ➡️At a added value of £750,000,000 making a total of £4,500,000,000 Update to midnight 22nd April 2020 ➡️126,000 added claims were submitted through the scheme … Continue reading Progress Update – Coronavirus Job Retention Scheme

What furloughed workers need to know

Jim Harra, HMRC Jim Harra, First Permanent Secretary and CEO at HMRC explains what you need to know about getting government support... In recent weeks, the government has announced an unprecedented set of measures to help support citizens and businesses during the COVID-19 crisis. Measures that HMRC is responsible for have included deferral of VAT and Self-Assessment payments, the … Continue reading What furloughed workers need to know

HMRC communication – Coronavirus Job Retention Scheme

The Coronavirus Job Retention Scheme will go live from 8am on Monday 20 April. We want to make sure employers are ready to make a claim, and we would be very grateful if you could share the following information with your colleagues, members, and clients. Coronavirus Job Retention Scheme (CJRS)Reporting CJRS FraudScams Update Coronavirus Job … Continue reading HMRC communication – Coronavirus Job Retention Scheme

Coronavirus Job Retention Scheme Calculator

https://www.tax.service.gov.uk/job-retention-scheme-calculator/ Use the calculator to work out the figures you’ll need when you complete an online claim through the scheme. It’s aimed at organisations with a small number of employees. It won’t work for employees who: receive any top-up pay in the claim periodreturned from statutory leave such as maternity leave in the last three … Continue reading Coronavirus Job Retention Scheme Calculator

Claim for wages through the Coronavirus Job Retention Scheme

Claim for 80% of your employee’s wages plus any employer National Insurance and pension contributions, if you have put them on furlough because of coronavirus (COVID-19). You’ll need the Government Gateway user ID and password you got when you registered for PAYE online. https://www.tax.service.gov.uk/gg/sign-in?continue=/home/services/enroll/&origin=PAYE-frontend What you need To make a claim, you need: to be … Continue reading Claim for wages through the Coronavirus Job Retention Scheme

Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/879484/200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf The Chancellor has made a Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020. Rishi Sunak - Chancellor of the Exchequer It sets out that HMRC are responsible for the payment and management of amounts to be paid under the Coronavirus Job Retention Scheme, as set out in the Schedule to … Continue reading Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020

Pension contributions and Salary Sacrifice – #COVID19 #coronavirus

The Pension Regulator TPR have issued both added and new guidance for employers on pension obligation and salary sacrifice implications for employees who have been furloughed. Automatic Enrolment and DC Pensions - COVID19 guidance for employers Salary sacrifice pension and furlough The TPR explain the implications of salary sacrifice pension arrangements for employees and their … Continue reading Pension contributions and Salary Sacrifice – #COVID19 #coronavirus

Get ready for you CJRS grant claim #COVID19 #coronavirus

The online grant application opens on Monday 20th April. Employers who have furloughed and making the CJRS grant application need to: Ensure that you have registered for employer PAYE online. Your e-file payroll processors may not be allowed accessPrepare your data for the claim Before you claim Work out how much you can claim. To … Continue reading Get ready for you CJRS grant claim #COVID19 #coronavirus

Coronavirus Job Retention Scheme – further updates 17th April 2020 – #COVID19 #coronavirus

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme The government have added further guidance and information in preparation for the CJRS grant application opening on Monday 20th April 2020. The additional clarification and changes relate to: scheme extensionfraudclaims for employees made redundant or who stopped workingfixed term contractsagency workers And retaining records. New guidance has been published with information on holiday payemployees … Continue reading Coronavirus Job Retention Scheme – further updates 17th April 2020 – #COVID19 #coronavirus

Furlough grant claim calculation published #COVID19 #coronavirus

https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme The government have published (late Friday 17th April 2020) guidance on grant application calculations for the Coronavirus Job Retention Scheme. Find out how to calculate 80% of your employee’s wages, National Insurance Contributions and pension contributions if you've furloughed staff due to coronavirus (COVID-19). You can claim for 80% of your employee’s wages (even … Continue reading Furlough grant claim calculation published #COVID19 #coronavirus

Furlough scheme extended to end of June #COVID19 #coronavirus

Coronavirus Job Retention Scheme extended one month to reflect continuing social distancing measures. The: move will allow firms from across UK to continue to protect millions of jobsscheme will continue to be monitored to ensure people and businesses can get back to work as soon as it’s safe to do so to drive UK economic … Continue reading Furlough scheme extended to end of June #COVID19 #coronavirus

Shielding now classified as sickness #COVID19 #coronavirus

New law has been introduced 16th April 2020 to classify those advised to shield are considered unfit for work and entitled to Statutory Sick Pay. http://www.legislation.gov.uk/uksi/2020/427/pdfs/uksi_20200427_en.pdf This new regulation amends the Schedule to the Statutory Sick Pay (General) Regulations 1982 which sets out categories of persons who are deemed to be incapable of work by … Continue reading Shielding now classified as sickness #COVID19 #coronavirus

Furlough Scheme cut-off date extended to 19th March 2020 #COVID19 #coronavirus

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme The government have updated the guidance on Wednesday 15th April 2020 in relation to which employees and RTI data requirements. Employees you can claim for You can only claim for furloughed employees that were on your PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission … Continue reading Furlough Scheme cut-off date extended to 19th March 2020 #COVID19 #coronavirus

Furlough : benefits and salary sacrifice #COVID19 #coronavirus

Letter box, HM Treasury, by P Simon Parsons With employees being placed into furlough, there is much confusion and misunderstanding in relation to salary sacrifice arrangements. Benefits in kind The provision of benefits provided by employers have different tax and National Insurance implications than an employee receiving cash remuneration. For example: Child care vouchers given … Continue reading Furlough : benefits and salary sacrifice #COVID19 #coronavirus

Furlough and employees transferring #COVID19 #coronavirus

The government have confirmed that furlough and the Coronavirus Job Retention Scheme can be applied under a number of transfer situation. April is a popular time for the transfer of employees either within pre-existing business splits or under new ownership arrangements. The government confirm that:- Employee transfers under TUPE and on a change in ownership … Continue reading Furlough and employees transferring #COVID19 #coronavirus

Furlough and Pension contribution obligations #COVID19 #coronavirus

The Pension Regulator (TPR) have updated and added to their #COVID19 information and provided further clarity in relation to employers who have furloughed staff. The TPR state that they ‘will take a proportionate and risk-based approach towards enforcement decisions, in light of these challenging times, with the aim of supporting both employers and savers’. So … Continue reading Furlough and Pension contribution obligations #COVID19 #coronavirus

Returning from statutory leave – Maternity, Paternity, Adoption, Sickness, Bereavement and being Furloughed? #COVID19 #coronavirus

What basis of earnings should be used for someone returning from parental or sick leave for furlough? HM Government provide the following in relation to the Coronavirus Job Retention Scheme. Returning from statutory leave Statutory leave includes maternity leave, paternity leave, shared parental leave, adoption leave, sick leave and parental bereavement leave. In line with … Continue reading Returning from statutory leave – Maternity, Paternity, Adoption, Sickness, Bereavement and being Furloughed? #COVID19 #coronavirus

Been furloughed by your employer – you can potentially take up an alternate job #COVID19 #coronavirus

The government report seeing ‘some recent misreporting we wish to clear up. You can take on other employment while on furlough, provided your existing employment contract permits it’ Some contracts may contain exclusivity clauses, however, if present they need to be reasonable. Any exclusivity clause In a zero hours contract are not valid since being … Continue reading Been furloughed by your employer – you can potentially take up an alternate job #COVID19 #coronavirus

#COVID19 Have apprentices and want to understand the impact? #coronavirus

https://www.gov.uk/government/publications/coronavirus-covid-19-apprenticeship-programme-response The government have issued guidance for employers in relationship to apprenticeships affected by COVID19-19. Guidance is available for changes in apprenticeship learning arrangements because of COVID-19. Can an Aaprentice be furloughed under the Coronavirus Job Retention Scheme? Apprentices and Furlough Apprentices can be furloughed in the same way as other employees and they can … Continue reading #COVID19 Have apprentices and want to understand the impact? #coronavirus

Employers! Furloughed? Are you preparing for the grant claim? You need an online HMRC account to claim? Apply now! #COVID19 #coronavirus

The Coronavirus Job Retention Scheme (CJRS) Have you furloughed some staff and anticipate applying for the CJRS grant? You need to ensure that you have online access for your PAYE scheme, or utilise your authorised tax filing agent (referred to as a 64-8 authorised agent who will also be regulated for Anti-Money Laundering). Setup of … Continue reading Employers! Furloughed? Are you preparing for the grant claim? You need an online HMRC account to claim? Apply now! #COVID19 #coronavirus

Benefit Debt collection suspended #coronavirus #COVID19

In response to the COVID-19 outbreak, the Department for Work and Pensions has temporarily paused the recovery of benefit overpayments, for three months. Many claimants will see an increase in the amount of money they receive in benefits. Deductions for the recovery of Universal Credit and legacy benefit overpayments, Social Fund loans and Tax Credit … Continue reading Benefit Debt collection suspended #coronavirus #COVID19

Shielding and work #COVID19 #coronavirus

What is shielding? Shielding is a measure to protect extremely vulnerable people by minimising interaction between those who are extremely vulnerable and others. They should not leave their homes, and minimise all non-essential contact with other members of their household. This is to protect those who are at very high risk of severe illness from … Continue reading Shielding and work #COVID19 #coronavirus

Contingent workers in the public sector #coronavirus #COVID19

The Cabinet Office have issued guidance on how payments to suppliers of contingent workers impacted by COVID-19 should be dealt with where the party receiving the contingent worker’s services is a Central Government Department, an Executive Agency of a Central Government Department or a Non-Departmental Public Body. The guidance operates similar to the Coronavirus Job … Continue reading Contingent workers in the public sector #coronavirus #COVID19

#coronavirus Job Retention Scheme – Pay rises and National Minimum Wage implications #COVID19

The coronavirus job retention scheme allows employers to reclaim on a basis of earnings from February 2020 ( for salaried with regular pay) or for those on variable pay based on the same month last year or an average over the past 12 months (whichever is higher). Some employers may have been due to add … Continue reading #coronavirus Job Retention Scheme – Pay rises and National Minimum Wage implications #COVID19

Claim It – how much? – #coronavirus Job Retention Scheme

How much CJRS grant can an employer claim? Employers can claim: 80% of your employees’ wages (even for employee’s on National Minimum Wage) - up to a maximum of £2,500. Do not claim for the worker’s previous salary.minimum automatic enrolment employer pension contributions on the subsidised wage Employers can ‘top up ...salary, but... do not … Continue reading Claim It – how much? – #coronavirus Job Retention Scheme

Who can be covered by the #coronavirus Job Retension Scheme #COVID19

GOV.UK has provided further guidance on Saturday 4th April on the basis of the amount of claim an employer can make under the Coronavirus Job Retention Scheme (CJRS). The scheme falls into three main steps when implementing a furlough arrangement: AGREE IT - furlough can not be imposed on employees, it is a variation of … Continue reading Who can be covered by the #coronavirus Job Retension Scheme #COVID19

#coronavirus Statutory Sick Pay Rebate Scheme #COVID19

https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19 Which employers qualify Those whose combined employee count is under 250 employees across their business or charity on 28th February 2020. It’s not about a single PAYE scheme, but the count across the business group. Have you paid SSP to employees as a result of #COVID19 #coronavirus since Friday 13th March 2020? What can … Continue reading #coronavirus Statutory Sick Pay Rebate Scheme #COVID19

Temporary changes to DWP issued DEA deductions #COVID19 #coronavirus

https://www.gov.uk/government/publications/direct-earnings-attachments-an-employers-guide 4th April 2020 the DWP published changes to DEA deduction due to coronavirus. Rumours were circulating that as a result of #COVID19 that court orders, attachment of earnings orders (AEOs) and Scottish Earnings Arrestments had been suspended - not true. Employers ‘may be asked to deduct money an employee owes the Department for Work … Continue reading Temporary changes to DWP issued DEA deductions #COVID19 #coronavirus

At home with time on your hands as a result of #COVID19 #coronavirus – Free courses with the Open University OpenLearn

https://www.open.edu/openlearn/ Have you found yourself furloughed or even unfortunately laid off or made redundant and now have time on your hands at home? Has your self employment work dried up? Don’t let #COVID19 #coronavirus defeat you. Why not keep your knowledge and skill growing. Whether for future work or personal growth, there are free resources … Continue reading At home with time on your hands as a result of #COVID19 #coronavirus – Free courses with the Open University OpenLearn

Some more #COVID19 Statutory Sick Pay guidance #coronavirus

The government have provided further details on the #COVID19 SSP. The requirement for a 4 day period of incapacity for Work (PIW) remains as required, however, no waiting days are to be used. This is effective from Friday 13th March 2020 and currently indicated to remain in place (subject to change) until 12th November 2020. … Continue reading Some more #COVID19 Statutory Sick Pay guidance #coronavirus

National MinimumWage rise day arrives (1st April 2020)

It’s National Minimum Wage (#NMW) and National Living Wage rise day. For pay period which commence from 1st April 2020, the new rates apply for relevant worked hours. Employers need to consider their compliance approach especially for lower paid workers who are part of salary sacrifice schemes. With the 6.2% rise, many people in work … Continue reading National MinimumWage rise day arrives (1st April 2020)

Right to work checks adjusted #COVID19 #coronavirus

Right to work checks have been temporarily adjusted due to coronavirus (COVID-19). This is to make it easier for employers... These changes apply from 30th March 2029 and will end when the crisis is over. Normally employers would need to: https://www.gov.uk/guidance/coronavirus-covid-19-right-to-work-checks Conducting a right to work check during the temporary COVID-19 measures Ask the worker … Continue reading Right to work checks adjusted #COVID19 #coronavirus

GPA – uniting payroll #COVID19 #coronavirus #Budget2020

https://globalpayrollassociation.com/products/uniting-payroll Friday 27th March saw the ‘three payroll musketeers’ unite payroll with a free virtual symposia UK update. Simon Parsons joined Kate Upcraft and Ian Holloway to discuss government change in relation to the new tax year and emergency measures dealing with #COVID19 #coronavirus. The host was the Melanie Pizzey of GPA. All four are … Continue reading GPA – uniting payroll #COVID19 #coronavirus #Budget2020

VAT deferral #COVID19 #coronavirus

https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19 If you’re a UK VAT registered business and have a VAT payment due between 20 March 2020 and 30 June 2020, you have the option to: defer the payment until a later datepay the VAT due as normal HMRC will not charge interest or penalties on any amount deferred as a result of the … Continue reading VAT deferral #COVID19 #coronavirus

Rules on carrying over annual leave relaxed #COVID19 #coronavirus

Workers who have not taken all of their statutory annual leave entitlement due to COVID-19 will now be able to carry it over into the next 2 leave years. Government to amend regulations to allow annual leave to be carried over into the next 2 yearsmeasures will ensure workers won’t lose their leave entitlementsmove gives … Continue reading Rules on carrying over annual leave relaxed #COVID19 #coronavirus

Employers can claim for furloughed employees through the #coronavirus Job Retention Scheme #COVID19

HMRC have released (26th March 2020) further information on the operation of the #coronavirus Job Retention Scheme for employers who furlough some employees for a minimum 3 weeks. https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme It highlights the condition to qualify, how the furlough earnings are calculated and based and other questions and situations. This is part of the governments indicative … Continue reading Employers can claim for furloughed employees through the #coronavirus Job Retention Scheme #COVID19

HMRC issue guidance on expenses and benefits related to #Homeworkers #COVID19 #coronavirus

What is the tax position? HMRC have issued further clarification on which expenses are taxable if your employee works from home due to #coronavirus #COVID19 https://www.gov.uk/guidance/check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19 For example - Those working from home are entitled to the reliefs relating to home-working allowance of £4 per week (£18 per month) rising to £6 per week (£26 … Continue reading HMRC issue guidance on expenses and benefits related to #Homeworkers #COVID19 #coronavirus

Avoid the SCAMS #COVID19 #coronavirus

Scammers are attempting to capture your personal detail to commit fraudulent activity. HMRC are warning about text messages that look similar to the stay at home message from GOV.UK that falsely indicate a tax refund. Helping protect your members from scams The Pension Regulator (TPR) are concerned that during this difficult period, many may be … Continue reading Avoid the SCAMS #COVID19 #coronavirus

#COVID19 and National Minimum/Living Wage #coronavirus

The Department for Business, Energy & Industrial Strategy have confirmed that the ‘Government in clear that employers must continue to pay at least National Minimum Wage to workers’. HMRC, who act as enforcers of NMW law, will continue to respond to worker complaints and protect workers rights. How to complain about minimum pay breach In … Continue reading #COVID19 and National Minimum/Living Wage #coronavirus

Middlesborough FC loose National Minimum Wage Appeal case #NMW

Middlesborough FC Middlesborough FC ran a payroll deduction scheme allowing employees to buy season tickets has lost an appeal and must make up the short fall in wages due under National Minimum Wage law. The scheme allowed employees to agree to buy football season tickets by instalments from their pay. HMRC issued enforcement notices against … Continue reading Middlesborough FC loose National Minimum Wage Appeal case #NMW

Enforcement of a Gender Pay Gap suspended #COVID19 #coronavirus

Due to Coronavirus ‘the Government Equalities Office (GEO) and the Equality and Human Rights Commission (EHRC) have today... taken the decision to suspend enforcement of the gender pay gap deadlines... for this.. year’. There will be no expectation on employers to report their data. In a joint statement, Minister for Women & Equalities, Liz Truss, … Continue reading Enforcement of a Gender Pay Gap suspended #COVID19 #coronavirus

‘You must stay at home’ #COVID19 #coronavirus

Prime minister Boris Johnsonhttps://www.gov.uk/government/speeches/pm-address-to-the-nation-on-coronavirus-23-march-2020 The prime minister Boris Johnson has announced further measures to combat coronavirus: - people will be allowed to leave home for ‘very limited purposes’: basic shopping necessities, once a day exercise, medical need, and absolutely necessary to work travel - do not meet friends or family who you do not live … Continue reading ‘You must stay at home’ #COVID19 #coronavirus

#COVID19 #coronavirus – Online isolation notes launched – providing proof of coronavirus absence from work

People unable to work for more than seven days because of coronavirus (COVID-19) can obtain an isolation note through a new online service. Department of Health and Social Care Isolation notes will provide employees with evidence for their employers that they have been advised to self-isolate due to coronavirus, either because they have symptoms or … Continue reading #COVID19 #coronavirus – Online isolation notes launched – providing proof of coronavirus absence from work

KEEP BRITAIN PAID #COVID19 #coronavirus – Guidance for employers – Sick Pay

Guidance for employers https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/guidance-for-employers-and-businesses-on-coronavirus-covid-19#certifying-absence-from-workhttps://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses The government have issued guidance for employers and business. This guidance will assist employers, businesses and their staff in addressing coronavirus (COVID-19). Sick pay Those who follow advice to stay at home and who cannot work as a result will be eligible for statutory sick pay (SSP), even if they are … Continue reading KEEP BRITAIN PAID #COVID19 #coronavirus – Guidance for employers – Sick Pay

#coronavirus Job Retention Scheme – KEEP BRITAIN PAID

Rishi Sunak - Chancellor of the Exchequer https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses Support for businesses through the Coronavirus Job Retention Scheme Under the Coronavirus Job Retention Scheme, all UK employers will be able to access support to continue paying part of their employees’ salary for those employees that would otherwise have been laid off during this crisis. Eligibility All … Continue reading #coronavirus Job Retention Scheme – KEEP BRITAIN PAID

KEEP BRITAIN PAID – Government to meet 80% of earnings of retained workers #COVID19 #coronavirus

The government have announced further temporary measures to help keep Britain paid. ‘STAY AT HOME’ - ‘PROTECT THE NHS’ - ‘SAVE LIVES’ Boris Johnson - Prime minister Prime minister Johnson - Cafes, clubs, theatres and leisure centres are to close. Stay at home. Together we will beat this virus. Rishi Sunak - Chancellor of the … Continue reading KEEP BRITAIN PAID – Government to meet 80% of earnings of retained workers #COVID19 #coronavirus

Homeworkers tax and NI free allowance increase from 6th April 2020

Working from home? Where an employer chooses to pay an allowance for their workers who are working at home under a home working arrangement, the allowable amount which is tax and NI free (with no requirement for expense recording) is being raised from the current flat rate £4 per week (£18 per month) to a … Continue reading Homeworkers tax and NI free allowance increase from 6th April 2020

National Insurance Holiday for employers of veterans from April 2021

One of the new measures announced in the budget was the introduction for a National Insurance holiday for employers that hire former members of the UK regular armed forces. Budget 2020 The NI holiday would exempt employers NIC liability on the veteran’s salary up to the Upper Earnings Limit (UEL) in their first year of … Continue reading National Insurance Holiday for employers of veterans from April 2021

Off-Payroll working measures delayed until April 2021 – #COVID19 #coronavirus

Steve Barclay MP (Parliament tv) 17th March 2020 - Steve Barclay, as part of the budget 2020 debate, announces a delay to the introduction of off-payroll working (deemed employment / IR35) originally planned to be introduced to some private sector business from April 2020, to a 12 month deferred implementation date of April 2021 as … Continue reading Off-Payroll working measures delayed until April 2021 – #COVID19 #coronavirus

#COVID19 SSP (sick pay) reclaims to be standalone process

Absence due to #COVID19 related sickness ‘unfit for work’ expected to be treated as a stand-alone process from other Non #coronavirus absence. No changes are planned for employer reporting of Real Time Information (RTI) Full Payment Submission (FPS) or Employer Payment Summary (EPS). New emergency legislation is being introduced retrospectively effective from Friday 13th March … Continue reading #COVID19 SSP (sick pay) reclaims to be standalone process

Scottish tax changes applicable from Monday 11th May 2020

The Scottish government have confirmed that the ‘management of the income tax.. for Scotland ... is the responsibility of HMRC. Due to the timing of the Scottish, Welsh and Westminster Budgets...an update will be issued and an agreed date .. provided as soon as possible in 2020/21’. Scottish Parliament HMRC have today confirmed that the … Continue reading Scottish tax changes applicable from Monday 11th May 2020

DWP confirm further measures for #COVID19 #coronavirus

In summary: -those advised to self isolate or suffering from Coronavirus are considered unfit for work (ie Sick) effective 13 March 2020 -Coronavirus related absence is to qualify for SSP from day 1 (no 4 day PIW or 3 waiting days) effective 13 March 2020 -Employers with under 250 employees on 28 February 2020 can … Continue reading DWP confirm further measures for #COVID19 #coronavirus

#COVID19 – #coronavirus advised self-isolation now officially sickness – Friday 13th March 2020

http://www.legislation.gov.uk/uksi/2020/287/pdfs/uksi_20200287_en.pdf The government have passed emergency legislation via a statutory instrument to amend the Statutory Sick Pay (General) Regulations 1982 (“the 1982 Regulations”). Regulation 2(1) provides categories of people to be treated as incapable of work for the purposes of claiming statutory sick pay. These Regulations provide that a person who is isolating from others … Continue reading #COVID19 – #coronavirus advised self-isolation now officially sickness – Friday 13th March 2020

When will Scottish tax changes go ahead?

So the Westminster budget has happened and the personal allowance for the UK left at £12,500. So no change for England, Northern Ireland and Wales. The Scottish Parliament have approved changes to Scottish taxation, yet the GOV and HMRC have issued last years values and not the Scottish Parliament set bands and thresholds! What is … Continue reading When will Scottish tax changes go ahead?

#COVID19 – advice for employers and employees – #coronavirus

Keep up to date on the developing policy, legislation and advice. Primary resources for employers and employees are available from ACAS who are reviewing their advice daily. “We're monitoring government updates and when legal changes happen, we will update” the ACAS webpage. The most common symptoms of COVID-19 are recent onset of: new continuous cough … Continue reading #COVID19 – advice for employers and employees – #coronavirus

Budget 2020 – the payroll highlights!

‘This budget gets it done’ Base rate cut Bank of England cuts base rate to 0.25% #coronavirus #COVID19 SSP measures For Coronavirus, day 1 right to SSP. For employers with under 250 employees the amount is fully recoverable for up to 14 days leave per employe. Employers to be offered time to pay in relation … Continue reading Budget 2020 – the payroll highlights!

£4,000 Employment Allowance change to be announced in the Budget

The Chancellor of the Exchequer is predicted to announce further changes to the Employment Allowance. A cut in the ‘job tax’. Raising the employment allowance from £3,000 to £4,000, giving millions of businesses an immediate boost. In a government policy to encourage job creation, the employment allowance allows qualifying employers to offset currently up to … Continue reading £4,000 Employment Allowance change to be announced in the Budget

Emergency Sick Pay measures introduced for those affected by #coronavirus #COVID19

Prime minister Boris Johnson has announced emergency measures to help deal with Coronavirus. NOW - Statutory Sick Pay (SSP) By law, employers must pay Statutory Sick Pay (SSP) to employees who meet the SSP eligibility conditions on GOV.UK. These conditions include:  the employee is off sick for at least 4 days in a row (including non-working days)the … Continue reading Emergency Sick Pay measures introduced for those affected by #coronavirus #COVID19

Do you know your holiday pay rights?

Holiday pay rights - It comes with the job According to research by Unpaid Britain, workers are missing out on £1.8 billion a year in unpaid holiday leave. That’s 1.8 million employees are being denied their employment rights to holiday pay. Monday 2nd March 2020 saw the launch of a new government campaign to remind … Continue reading Do you know your holiday pay rights?

Scotland the brave – Scottish Income tax changes proposed for 2020

The Scotland Act 2016 conferred on the Scottish Parliament the power to set all income tax rates and bands for the non‐savings non‐dividend (NSND) income of Scottish taxpayers. The responsibility for defining the income tax base, which includes the setting or changing of income tax reliefs and exemptions, including the Personal Allowance, remains with the … Continue reading Scotland the brave – Scottish Income tax changes proposed for 2020

New Legal right to paid parental bereavement pay ‘Jack’s Law’ to go ahead.

Parents who suffer the devastating loss of a child entitled to 2 weeks statutory leave. Working parents who lose a child under the age of 18 will get 2 weeks’ statutory leave the new legal right to 2 weeks’ paid bereavement leave, to be called ‘Jack’s Law’, is a world first parental bereavement leave is … Continue reading New Legal right to paid parental bereavement pay ‘Jack’s Law’ to go ahead.

Scottish budget set for Thursday 6th February 2020

The Scottish Government’s budget will be published on 6 February 2020, Finance Secretary Derek Mackay has announced. It comes after the UK Government confirmed their budget would be delayed until 11 March 2020. Mr Mackay said: “The UK Government’s approach to the Scottish Budget has been completely unacceptable and has shown a disregard for devolution … Continue reading Scottish budget set for Thursday 6th February 2020

Proposed Statutory Payment Rates for April 2020

The proposed statutory payments rates for employees with earnings at or above a proposed weekly Lower Earnings Limit / Lower Threshold of £120 from April 2020 are: Statutory Sick Pay (SSP): £95.85 per week from Monday 6th April 2020 The following parental pay changes relate to weeks commencing from Sunday 5th April 2020. Statutory Maternity … Continue reading Proposed Statutory Payment Rates for April 2020

Government Budget set for 11th March 2020

Sajid Javid confirms next Budget will be held on Wednesday 11 March 2020. The Chancellor of the Exchequer, Sajid Javid, has today launched the beginning of the Budget process and announced that it will take place on Wednesday 11 March 2020. During a visit to the new £350 million Trafford Park tram line project in … Continue reading Government Budget set for 11th March 2020

Student Loan system overhaul to benefit millions of graduates

April 2020 sees the third consecutive annual increase in the repayment threshold to £26,575 (for plan type 2 loans). The older Plan type 1 threshold rises to £19,390.Under the student loan s plan, borrowers contribute an amount based on their income once they reach the relevant salary threshold. A new online repayment service will go … Continue reading Student Loan system overhaul to benefit millions of graduates

Living Wage and London Living Wage increases announced

The Living Wage Foundation have announced their increases to the voluntary real Living Wage and London Living Wage hourly rates. A record 1,500 more employers have accredited with the Living Wage Foundation this year, with major new names including FTSE 100 company Hiscox, Crystal Palace Football Club, Welsh Water, Leeds Building Society, London City Airport and Newcastle University.   These organisations join a network … Continue reading Living Wage and London Living Wage increases announced

Queen’s speech announces new laws to enforce handover of staff tips

Monday 14th October, the queen announces government proposals under 'The Employment (Allocation of Tips) Bill' to ensure that tips are paid in full or distributed fairly 'to those who work hard to earn them' this will cover England, Wales and Scotland. It is estimated that around a million pub, restaurant and hotel workers will benefit. … Continue reading Queen’s speech announces new laws to enforce handover of staff tips

Employment Allowance Reform – requirement for reporting de minimis State aid in Euro removed

HM Revenue Employment Allowance Reform Policy team confirmed (Thursday 3rd October 2013) that employers will no longer be required to calculate and report the amount of de minimis State aid value on the RTI EPS. Employers who wish to claim Employment Allowance from 6th April 2020 will need to report their business sector (RTI data … Continue reading Employment Allowance Reform – requirement for reporting de minimis State aid in Euro removed

#CIPPACE19 – Employment Law Update

Jade Linton of Thursfields provided an update on Employment Law Employers may face legislation requiring more accurate recording of worked time. The government is consulting on measures to prevent the misuse of confidentiality clauses. A number of tribunal cases. The correct way to calculate holiday pay is to base it on working days not calendar … Continue reading #CIPPACE19 – Employment Law Update

Check your Pension Scheme tax relief

Andy Nicholls is reporting at #CIPPACE19 that a number of employers are applying the wrong tax relief to their workplace pensions. The tax relief terms are confusing and may be misunderstood. Net Pay Arrangement have tax relief through pay. They are not pension contributions from net pay. Relief At Source schemes have no payroll tax … Continue reading Check your Pension Scheme tax relief

#CIPPACE19 HMRC panel session

Colin Shingler and Gerry McShane answer questions in relation to a number of payroll and PAYE challenges at the CIPP conference 3rd October 2019. Employers still experience difficulty with the P45 process, however, HMRC state that there is no immediate plans to remove the P45 and that it works well in many cases. However, a … Continue reading #CIPPACE19 HMRC panel session

Student And Postgraduate Loan Thresholds Confirmed for April 2020

The Department for Education (DfE) have confirmed the annual updates to the Thresholds of Income Contingent Student Loans. From 6 April 2020, the repayment threshold for pre-2012 (Plan 1) loans will rise to £19,390. The repayment threshold for post-2012 (plan 2) loans will rise to £26,575 from 6 April 2020 to 5 April 2021. The … Continue reading Student And Postgraduate Loan Thresholds Confirmed for April 2020

Payroll and Pension standards and API interfaces – essential for future success?

Committee room 1 of the House of Lords and today's discussion around pension interface standards, data quality and future pensions law considerations. Can both the pensions and payroll industry benefit from the use of APIs and a common standard? Would that ever be achieved without a legal compliance framework? The consistency of data requirements across … Continue reading Payroll and Pension standards and API interfaces – essential for future success?

Casual workers and holiday accrual

As part of the holiday pay changes coming into force from 6th April 2020 with the expansion of the statutory holiday pay reference period extending from the current 12 week average to the new 52 paid weeks average, researching the different types of holiday calculations. Also reviewed a number of casual contracts in relation to … Continue reading Casual workers and holiday accrual

Zero hours contract but required to be available? Scheduled work cancelled? Sent home early? One-sided working flexibility to be challenged

An open consultation has been launched by UK government in relation to proposals by the Low Pay Commission (LPC) to tackle one sided flexible working practices and provide additional worker protections. This forms part of the Good Work Plan. One of the issues raised through the governments review by Matthew Taylor was that a minority … Continue reading Zero hours contract but required to be available? Scheduled work cancelled? Sent home early? One-sided working flexibility to be challenged

Parental leave for fathers to be promoted, and new Neonatal rights to be introduced

UK government are launching a consultation to 'challenge the assumption entrenched in our parental leave entitlements that the mother must be the primary career in the early stages of a child's life' Penny Mordaunt, Minister for Women & Equalities, "Shared parental leave is hugely advantageous for men and women and forms a key part of … Continue reading Parental leave for fathers to be promoted, and new Neonatal rights to be introduced

Employment rights – single enforcement body proposed

National Minimum Wage, Holiday Pay rights, Sick Pay rights - consultation on new enforcement body to support workers. Following the Matthew Taylor review proposals, the Department for Business, Energy and Industrial Strategy has launched a consultation the 'Good Work Plan: establishing a new Single Enforcement Body for employment rights' The UK been leading the way … Continue reading Employment rights – single enforcement body proposed

United Kingdom reaches record employment levels

HM Treasury (HMT) have confirmed that the Office of National Statistics (ONS) data collection information has confirmed that employment in the United Kingdom (UK) has reached its highest levels ever. There are 3.7million more people in work than in 2010. Why 2010, that is when the last labour government ended! Female unemployment has fallen to … Continue reading United Kingdom reaches record employment levels

National Minimum Wage record keeping obligation transfers under TUPE

The Employment Appeal Tribunal has ruled that the National Minimum Wage record keeping obligations transfer under TUPE under their judgement of 2nd May 2019. TRANSFER OF UNDERTAKINGS – Transfer This issue in the appeal was whether, following a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006 ("TUPE"), the transferor continues … Continue reading National Minimum Wage record keeping obligation transfers under TUPE

Changes proposed to Statutory Sick Pay (SSP)

The Department for Work and Pensions along with the Department of Health and Social Care have launched a consultation under the banner: Health is everyone's business: proposals to reduce ill-health related job loss. #workandhealth These proposals aim to support early action by employers for their employees with long term health conditions and improve access to … Continue reading Changes proposed to Statutory Sick Pay (SSP)

Off-Payroll Working (IR35) government response published, changes going ahead for April 2020

Thursday 11th July 2019 and HM Revenue and Customs have published the governments response to the consultation along with draft regulations and TIIN etc. At the Chartered Institute of Payroll Professionals (CIPP) meeting in London, HMRC representatives outlined some of the principles of this new obligation on engagers and the potential implications on payroll operation … Continue reading Off-Payroll Working (IR35) government response published, changes going ahead for April 2020

The Employment Allowance is about to get very complicated!

April 2020 sees a qualifying change to the Employment Allowance. Originally introduced in April 2014 at £2,000. Many employers benefit from the increased reduction of £3,000 on the employers secondary National Insurance liability. Only one PAYE in a group of connected employers can claim the allowance. So in 2020, employers whose secondary NIC liability has … Continue reading The Employment Allowance is about to get very complicated!

Does Payroll and HR need consent before sending data to HM Revenue and Customs or other government agencies?l”

The application of the General Data Protection Regulations implies a number of rights that are placed in relation to the use of personal data. It also offers a right in some circumstance to be forgotten. Payroll and employments also have legal obligations in relation to employment law, right to work legislation, health and safety, use … Continue reading Does Payroll and HR need consent before sending data to HM Revenue and Customs or other government agencies?l”

Employment Allowance reform 2020 consultation launched

UK employers entitlement to the £3,000 employment allowance is due to change from 6th April 2020. Employers with a secondary NI liability of £100k or more in the preceding tax year will no longer qualify., and they must also have a full £3k left within their industry type de minimum state aid threshold. The method … Continue reading Employment Allowance reform 2020 consultation launched

National Minimum Wage enforcement / suspension of naming and shaming!

In the House of Lords on Wednesday 5th June 2019, Lord Henley confirmed that in 2018, the HM Revenue and Customs National MinimumWage audit and enforcement team 'completed some 3,000 investigations and issued £17 million in financial penalties to more than 1,000 non-compliant employers'. On the recommendations of Sir David Metcalf whilst some elements of … Continue reading National Minimum Wage enforcement / suspension of naming and shaming!

New starter declaration C tax code 0T/1 – is it OK?

Tax code 0T is likely to be wrong in many cases The HMRC data quality team have been investigating what they consider to be employer error on Real Time Information (RTI) Full Payment Submission (FPS). One of those so called errors are the over 1/2 million new starters that have their first FPS starter record … Continue reading New starter declaration C tax code 0T/1 – is it OK?

Are you receiving the holiday pay you are entitled too? Some workers are being denied their legal rights to holiday pay!

Government research has found that around 1.8 million individuals who are legally entitled to paid holiday are being denied their rights to the tune of £1.8 billion per annum. Check your entitlements and ensure you are receiving the holiday pay your employer is obliged to pay. Over half of those surveyed for the government investigation … Continue reading Are you receiving the holiday pay you are entitled too? Some workers are being denied their legal rights to holiday pay!

Worked hours recording – court ruling for EU member states may impact UK domestic law

Do UK employers adequately monitor and record employee working? Is there a culture of additional free to the employer and from the employees own free time working in the UK that needs addressing? Or is this judgement another EU nanny state interference in work related matters which should be left to each individual nation. Under … Continue reading Worked hours recording – court ruling for EU member states may impact UK domestic law

You’re not a Scottish Tax payer

A query investigated this week from a Scottish employers auditor was why a Scottish resident tax payer had not been calculated at the Scottish starter tax rate of 19% when in the first month of their employment. The reality is that you cannot be a Scottish tax payer until HMRC say so! Equally the auditor … Continue reading You’re not a Scottish Tax payer

April 2020 changes for Termination Payments – Real time Class 1A

Originally planned for introduction in April 2018, due to delays in obtaining parliamentary approval, the changes have been deferred until April 2020. New rules mean that the scope of termination payments exemptions align the rules so employers National Insurance Contributions (NICs @13.8%) are due on those payments over £30,000 which are already subject to Income … Continue reading April 2020 changes for Termination Payments – Real time Class 1A

Welsh Tax code prefix C

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/801966/Jim_Harra_letter_to_Welsh_Finance_Committee.pdf HMRC are indicating that some employers have not applied the issued C prefix to their payroll application. RTI data is indicating that: - either the C prefix is missing - the Welsh and rest of the UK tax rates (excepting Scotland) are the same this tax year - S prefix is being reported instead … Continue reading Welsh Tax code prefix C