Prove your right to work in the UK

You do not need a National Insurance number to work in the United Kingdom. The government provide an online service which verifies and confirms details of: the types of job you’re allowed to dohow long you can work in the UK for You’ll need one of the following: your biometric residence permit numberyour biometric residence … Continue reading Prove your right to work in the UK

Off-payroll workers – have you prepared?

With less than 6 months until new law comes into effect, has your business put in place plans to implement changes to the process of: Engagement of contractorsStatus classificationNotification of status to contractors and their intermediariesDispute processsRecord keepingPayroll and finance readinessOrganising appropriate PAYE schemeIdentifying amounts subject to tax and National InsuranceBudgeting for the employers National … Continue reading Off-payroll workers – have you prepared?

No National Insurance number? So what!

National Insurance Number delays The October 2020 HMRC bulletin provides additional guidance on National Insurance requirements.Due to COVID-19, the Department for Work & Pensions (DWP) is only able to offer a National Insurance Number (NINO) service to a limited number of applicants. In order to allocate a NINO for employment purposes DWP has a legal … Continue reading No National Insurance number? So what!

Job Support Scheme expanded to firms required to close due to Covid Restrictions

The government’s Job Support Scheme (JSS) is expanded to protect jobs and support businesses required to close their doors as a result of coronavirus restrictions. Job Support Scheme will be expanded to support businesses across the UK required to close their premises due to coronavirus restrictionsgovernment will pay two thirds of employees’ salaries to protect … Continue reading Job Support Scheme expanded to firms required to close due to Covid Restrictions

Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits

MM&R by PSP(c)2020 You may be entitled to receive NI credits if you are a grandparent, or other family member, who cares for a child under 12, usually whilst their parent (or main carer) is working. These credits have been available since April 2011. If you qualify you must make an application to receive the … Continue reading Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits

Consultation launched: National Insurance Contributions holiday for employers that hire former members of the armed forces

The government is seeking views from employers of veterans, software providers and accountants about a National Insurance Contributions (NICs) holiday for employers who hire former members of the UK regular armed forces. The measure, announced at Budget 2020 in March, will exempt employers for any NICs liability on veteran’s salary up to the Upper Secondary … Continue reading Consultation launched: National Insurance Contributions holiday for employers that hire former members of the armed forces

Need your National Insurance Number? Get the free HMRC App.

Quickly find and print your National Insurance number using the HMRC App. What you can do with the HMRC app See it your tax code your National Insurance numberan estimate of the tax you need to payyour income and benefitshow much you will receive in tax credits and when they will be paidyour Unique Taxpayer … Continue reading Need your National Insurance Number? Get the free HMRC App.

HMRC clarify National Insurance Number requirement for Coronavirus Job Retention Scheme Grant Claim

HMRC have issued the following with regards to Furlough employees where the employer has not been provided with a NINO. We understand that there have been some questions regarding National Insurance numbers and the Job Retention Scheme and therefore hope the below is a helpful update. When making a claim to the Job Retention Scheme, … Continue reading HMRC clarify National Insurance Number requirement for Coronavirus Job Retention Scheme Grant Claim

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

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

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

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

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

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

December 2019 Queens Speech – reaffirms NIC and NLW proposals

The Queens gracious speech on 19th December 2019 set out the new government proposals. Some are relevant to payroll and employment. Exiting the European Union 'My Government’s priority is to deliver the United Kingdom’s departure from the European Union on 31 January. My Ministers will bring forward legislation to ensure the United Kingdom’s exit on … Continue reading December 2019 Queens Speech – reaffirms NIC and NLW proposals

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