Articles and information in relation to UK Payroll for business, employers and employees.
306,000 reports of phone scams HMRC indicate that they have received more than 306,000 reports about phone scams in the last year, up 47%. The department responded to over 846,000 public referrals of suspicious HMRC contact in total. Nearly 496,000 of these offered bogus tax rebates, as a way of stealing personal data. 496,000 reported … Continue reading HMRC – a word about scams
The HMRC Software Support Team (SDST) have issued the updated National Insurance Contributions guidance for software developers. Effective for the tax year 2021 to 2022 - Technical Specification - issued January 2021. HMRC NI Guidance 2021-22 EB5Download Part of Preparations for tax year 2021/2022 PAYadvice.UK 14/1/2021
The following is based on the revised Appendix B guidance issued by the UK Home Office. Free movement ended on 1st January 2021. This means EEA and Swiss nationals (and their families) will need to qualify for status under either the new points-based Immigration system or the EU Settlement Scheme. The Citizen’s Rights (Application Deadline … Continue reading Right to work checks for EEA and Swiss nationals during the EU- Exit grace period (1 January – 30 June 2021)
April 2021 sees the introduction of the Scottish Student Loan deduction with the new Student Loan Plan 4. As a result the New Starter Checklist (historically known as form P46) is being revised with easier and more straightforward and combined Student Loan and Postgraduate Loan questions referenced as Question 9 and 10. The New Starter … Continue reading Revised New Starter Checklist for April 2021 proposed – Student and Postgraduate Loan questions simplified
PAYadvice.UK wishes all its readers a really good Christmas and holiday season break. We look forward to a great new and exciting year ahead. We will endeavour to keep you updated in all things new and exciting to help keep Britain paid. PAYadvice.UK 24/12/2020
Employer-reimbursed coronavirus antigen tests: Exemption from Income Tax and National Insurance contributions On 9 July 2020, the Government agreed to introduce an income tax exemption and National Insurance contributions (NICs) disregard to ensure that Coronavirus antigen testing provided to employees outside the Government’s national testing scheme will not attract tax and NICs liabilities. The Government … Continue reading Statement: Tax exemptions: Employer-reimbursed coronavirus antigen tests and easement for employer-provided cycles exemption
WordPress has congratulated PAYadvice.UK on reaching 500 posts since the first post on 19th April 2019. In 2020 there have so far been over 40,000 clicks for information by 22,000 plus visitors. There are now over 400 followers. Articles are shared on LinkedIn (there is a PAYadvice group) and on Facebook and Twitter. PAYadvice.UK provides … Continue reading PAYadvice.UK reaches 500 posts with over 400 followers
The HMRC guidance - Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme has been updated on Friday 13th November 2020. For claim periods starting on or after 1st December 2020, employers cannot claim CJRS grant from the government to cover 80% of furlough reference pay salary for any … Continue reading Furlough grant to support job retention not job losses from 1st December 2020
Living Wage Week, from 9-15 November 2020, is a UK-wide celebration of the almost 7,000 employers that have voluntarily committed to ensure employees and sub-contracted staff earn a real Living Wage. This includes more than two-fifths of the FTSE 100 and major household names such as Brewdog, Everton FC, Aviva, Burberry, and Nationwide. The real … Continue reading REAL LIVING WAGE INCREASES TO £9.50 IN UK AND £10.85 IN LONDON AS COST OF LIVING RISES
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!
The government have simplified their #WorkingSafely guidance to highlight the priority steps businesses should take to protect their staff and customers during coronavirus. Check the steps and read the full guidance to make sure your business is COVID-19 secure: Working safely during COVID-19 PAYadvice.UK 13/9/2020
HMT by PSP (c)2019 Customer Stakeholder Engagement Team| HM Revenue & Customs have provided the following: Back in September 2017, legislation was introduced which can hold a corporate liable if it fails to prevent any associated person from facilitating tax fraud. This is known as the Corporate Criminal Offences (CCO). It is easy to see … Continue reading Corporate Criminal Offences – more than just a legislative tool, and why you should care
Dear @PAYadvice, We’re continuing to help employers, businesses and individuals with online support during this difficult period. Almost all benefits in kind can now be payrolled to save you time – which means no more forms P11D. Find out more in the following live webinar – during which you can ask questions using the on-screen … Continue reading Payrolling – tax employees’ benefits through your payroll
The Low Pay Commission (LPC) have repeatedly stressed the importance of Government action to encourage workers to make complaints about employers who underpay. Many groups indicate a reluctance of exploited workers to bring complaints. The numbers of complaints about underpayment look minuscule compared to the LPC statistical estimates. It is considered that the problem is … Continue reading Why don’t workers report NMW underpayments?
The Job Retention Scheme has assisted 9.6 million jobs with over 1.2 million employers have made furlough grant claims. Whilst on furlough, employees are not permitted to work, originally for a period of 21 days, whilst receiving furlough pay. Tax payers, is the government grants, funded 80% of earnings plus employers NIC and a base … Continue reading Employers with furlough discrepancies being contacted by HMRC
Dear PAYadvice, We’re writing to remind you about changes to the Coronavirus Job Retention Scheme (CJRS) from 1 September and what this means for you. What you need to do from 1 September From 1 September CJRS will pay 70% of usual wages up to a cap of £2,187.50 per month for the hours furloughed employees do not work.You will still need … Continue reading How changes to the Coronavirus Job Retention Scheme on 1 September impact you
The Financial Conduct Authority has made a statement ‘the risks and benefits of Employer Salary Advance Schemes (ESAS) and what employers and employees should consider when using them’. Promoted as an alternative to high cost credit they have broadly similar economic effect. Most schemes do not fall under the FCA regulation, as they do not … Continue reading Employer Salary Advance Schemes – FCA view
Working Tax Credit recipients are known to be twice as likely to be underpaid the National Minimum Wage. Failure by employers to “uprate” workers following a key birthday is a common cause of non-compliance. HMRC are reminding recipients of Working Tax Credits who recently turned 18, 21 or 25, that they are eligible to a … Continue reading HMRC texting Tax Credit claimants about National Minimum Wage
With the gradual lifting of restrictions, changes introduced on Saturday 1st August 2020 see the official end to shielding requirements. What has changed The guidance for the clinically extremely vulnerable is that shielding has been paused. This means: you do not need to follow previous shielding adviceyou can go to work as long as the … Continue reading #COVID-19 shielding ends
A new online and telephone support service for apprentices who have lost their jobs during the Covid-19 outbreak has been launched by Gillian Keegan, Apprenticeships and Skills Minister (1st August 2020). A new Redundancy Support Service for Apprentices (ReSSA) will ensure they have access to local and national services that can provide financial, legal, health … Continue reading Apprentices get job boost
The Job Retention Bonus is a one-off payment to employers of £1,000 for every employee who they previously claimed for under the Coronavirus Job Retention scheme, and who remains continuously employed through to 31 January 2021. Employees must have earned at least £520 a month on average between the 1 November 2020 and 31 January … Continue reading Job Retention Bonus
At the prime ministers Downing Street briefing Friday 31st July, relaxation of rules that were proposed to be implemented from 1st August 2020 in England have been delayed by 14 days. Employees should continue to go back to workplaces. Most of the measures that were due to be relaxed on Saturday 1st August have been … Continue reading UK PM Downing Street briefing – putting on the breaks
We are delighted that P Simon Parsons has been named as part of the Reward 300 for 2020 within 50 Leaders in 'Knowledge and Professional Services' #RewardStrategy#Reward300 #Payroll P Simon Parsons MSc FCIPPdip MBCS Simon has been part of the Payroll Top 50 since its inception in 2007, and has been continuously named as part … Continue reading Reward 300 2020
E by ZJ (c)2019 Question We have an employee who is being made redundant, her qualifying week falls before her end date of employment. · Do I issue P45 before we process SMP? · If she is on payroll is she entitled to employment rights does this affect her continuous employment? · Or do we process SMP … Continue reading Pregnant and being made redundant! #COVID19 #coronavirus
Government brings in law to ensure furloughed employees receive statutory redundancy pay based on their normal wages, rather than a reduced furlough rate. New law will ensure that furloughed employees receive statutory redundancy pay based on their normal wageschanges will mean those furloughed under the Coronavirus Job Retention Scheme are not short-changedchanges will apply to … Continue reading New law to ensure furloughed employees receive full redundancy payments
Over 32,000 restaurants have registered for Eat Out to Help Out. Registration closes end of August. You can register if your establishment: sells food for immediate consumption on the premisesprovides its own dining area or shares a dining area with another establishment for eat-in mealswas registered as a food business with the relevant local authority … Continue reading Over 32,000 registered restaurants for Eat Out to Help Out
Health and Social Care Secretary Matt Hancock spoke about plans to make face coverings mandatory in shops and supermarkets from 24 July 2020. Matt Hancock ...In recent weeks, we have reopened retail and footfall is rising. We want to give people more confidence to shop safely, and enhance protections for those who work in shops. … Continue reading Face coverings to be mandatory in shops and supermarkets from 24 July
“There are lots of complex things playing out during the pandemic and the risk of death involving COVID-19 is influenced by a range of factors including the job someone does, but also age, ethnicity and underlying health conditions. We also know that people living in the most deprived local areas, and those living in urban … Continue reading Coronavirus (COVID-19) related deaths by occupation
6th April 2021 sees the commencement of Student Loan deductions type Plan 4. On 9th June 2018 Scotland’s First Minister announced that Scotland will raise their student loan earnings threshold to £25,000 from April 2021. This will be for new and existing borrowers and the repayment period reduced to 30 years from 35 (in line … Continue reading Scottish Student Loans 2021 – type Plan 4
The Self-Employment Income Support Scheme opened on 13 May and provides assistance to the qualifying self-employed. By midnight on 7 June the government have confirmed: ➡️ 2.6m claims ➡️ £7.5bn claimed Have you claimed? Do you qualify? Your tax agent / accountant cannot apply for this grant on your behalf! Claim a grant through the … Continue reading Self-Employed – have you claimed SEISS #coronavirus #COVID19
YouTubeSEISS how to make a claim PAYadvice.UK 14/5/2020
Senior Accounting Officer The Senior Accounting Officer (SAO) regime was introduced by the UK Government in 2009, to ensure that large companies (broadly, those with a relevant balance sheet total exceeding £2bn and/or a turnover exceeding £200M) take reasonable steps to ensure that “appropriate tax accounting arrangements” are in place. A Senior Accounting Officer (SAO) … Continue reading Senior Accounting Officer (SAO) and #coronavirus Job Retention Scheme (CJRS)
HM Treasury - by PSP New 100% government backed small business loan scheme borrow between £2,000 and £50,000 and access the cash within daysinterest free for the first 12 months - online short simple form Small businesses will benefit from a new fast-track finance scheme providing loans with a 100% government-backed guarantee for lenders, the … Continue reading Small business – bounce back loans #COVID19 #coronavirus
https://www.gov.uk/personal-tax-account Use your personal tax account to check your records and manage your details with HM Revenue and Customs (HMRC). You can use your personal tax account to: find your National Insurance numbercheck your Income Tax estimate and tax codeclaim a tax refund check or update your Marriage Allowancetell HMRC about a change of addressfill … Continue reading Personal Tax Account
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
The CJRS online grant application process opens on Monday 20th April 2020. Grant Payments are anticipated to be paid within 6 days.of the application. This step by step guide explains the information that employers need to provide to HMRC to make a claim through the Coronavirus Job Retention Scheme (CJRS). It also describes the processes … Continue reading CJRS Claim – Step by step guide published
HMRC software developer support team indicate 20th April 2020) that the file load will now accept details for individuals where they do not have a National Insurance Number (yet). The under 100 online service is being looked into. PAYAdvice.UK 18/4/2020 Updated 20/4/2020
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
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
Does your organisation intend on making an application under the Coronavirus Job Retention Scheme. Do you have a PAYE online for employers login? If not get yours now. https://www.gov.uk/paye-online Your payroll service provider may already obtain from HMRC certain information such as tax code changes as a e-filing agent, however, they will not see or … Continue reading PAYE online for employers
Wishing PAYadvice Ltd a very happy 1st Birthday. May there be many more. The domain PAYadvice.com and PAYadvice.co.uk have been continuously around for many years, (approximately 25). The original web page was on a Cable and Wireless internet community until the CWC network closed some many years ago. On 9th April 2019 PAYadvice Ltd was … Continue reading Happy Birthday PAYadvice
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
https://www.gov.uk/government/publications/calculating-holiday-pay-for-workers-without-fixed-hours-or-pay The department for Business Enterprise and Industrial Strategy have updated their guidance on holiday pay right extending the prior 12 paid week average requirement to a new 52 paid weeks average for any individual whose pay may vary. All workers are entitled to 5.6 paid holiday weeks in a full year. Generally that equates … Continue reading Zero hours and irregular workers entitlements to holiday pay
https://www.gov.uk/government/news/national-minimum-and-living-wage-increases-come-into-effect#workers-rights ...labour market reforms are... coming into place on 6 April [2020] enhancing workers’ rights... These include: Parental Bereavement Leave and Pay, ... a statutory right to a minimum of 2 weeks’ leave for all employed parents if they lose a child under the age of 18, or suffer a stillbirth from 24 weeks of … Continue reading Enhanced workers rights apply from 6th April 2020
Why does the tax year start on 6th April each year? Well, it used to be New Year’s Day! In 1752 the British calendar aligned with the rest of Europe (moving from the Julian calendar to the Gregorian calendar) and moved New Year’s Day to 1 January. Until then New Year’s Day was 25th March … Continue reading Why does the new tax year start on 6th April?
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme#employees-you-can-claim-for The government have reconfirmed that directors can be furloughed There have been claims that the government have forgotten a group of self employed workers, those that act as contractors and operate Personal Service Companies. Some are treated as deemed employees within the public sector. So let’s clarify a few points: - Are contractors Self … Continue reading Company directors and the #coronavirus Job Retention 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
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
PAYadvice.UK have created a list of resources for employers to assist during the Coronavirus crisis: payadvice.home.blog/covid19-coronavirus/employer-resources-covid19-coronavirus/
If you have been offered furlough and agreed to it, the following is the basis of payments you should receive. https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme?&utm_source=linkedin&utm_medium=social&utm_campaign=covid19#how-much-youll-get Have you been ‘furloughed’ by your employer? Do you know how much you will receive? The following outlines the Coronavirus Job Retention Scheme basis your employer should be using. How much you’ll get Your … Continue reading I’ve been Furloughed – What should my pay be? #COVID19 #coronavirus
Government agrees measures with telecoms companies to support vulnerable consumers through COVID-19 The UK’s major internet service and mobile providers, namely BT/EE, Openreach, Virgin Media, Sky, TalkTalk, O2, Vodafone, Three, Hyperoptic, Gigaclear, and KCOM have all agreed the following commitments, effective immediately: All providers have committed to working with customers who find it difficult to … Continue reading Home working – Broadband limits removed #COVID19 #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
The House of Commons Public Bill committee have proposed an amendment to the emergency Coronavirus Bill. If passed then we may see the introduction of ‘Statutory Self Employment Pay’. This would potentially provide payments of 80% of average monthly net earnings subject to a £2,917 £2,500 ceiling (amended to match employment). The potential beneficiaries being … Continue reading Will we see Statutory Self Employment Pay? #COVID19 #coronavirus
The Pension Regulator have issued guidance for employers The pension regulator (TPR) recognises that ‘These are unprecedented, challenging and uncertain times for trustees, employers, administrators and, crucially, savers’. TPR are providing a update page for employers and other pension professionals. https://www.thepensionsregulator.gov.uk/en/covid-19-an-update-for-trustees-employers-and-administrators The TPR provide the following information for employers:- Trustees of both defined benefit (DB) … Continue reading #COVID19 #coronavirus – The Pension Regulator update for employers
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
Guidance for self-employed https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-guidance-for-employees If you’re self-employed or not eligible for SSP If you are not eligible for SSP – for example if you are self-employed or earning below the Lower Earnings Limit of £118 per week – and you have COVID-19 or are advised to stay at home, you can now more easily make a … Continue reading #COVID19 #coronavirus Guidance for the Self-employed
Payroll = Key worker The Department for Education has confirmed that payroll professionals are classified as key workers within financial services The government has asked parents to keep their children at home, wherever possible, and asked schools to remain open only for those children who absolutely need to attend. It is important to underline that … Continue reading School closures – KEEP BRITAIN PAID – Payroll professionals are key workers #COVID19 #coronavirus
HM Revenue and Customs have published the August 2019 issue 79 Employer Bulletin. Scott Milne the editor says that the aim of the bulletin "is to be able to deliver clear, consistent and timely information which is appropriate to employers and helps .. payroll obligations" This edition covers subjects from the risk based approach to … Continue reading HMRC issue 79 Employer Bulletin for August 2019
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
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
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
Are you being paid for all of your work time? Does your employer expect you to do free additional work outside of paid time? Do you have to buy clothing to work or equipment to work for your employer? Are you expected to turn up earlier and stay later than your paid time? If you … Continue reading Are you being paid below National Minimum Wage or aged 25 and above and being paid under the National Living Wage?
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
9th April 2019 PAYadvice has arrived as a project for sharing UK employee pay related articles. Look forward to publishing the many more blogs in relation to importance topics. If you have areas that you require some expert knowledge to be shared please feel free to make contact.
