HMRC have issued the latest version of the Employer Bulletin. This edition has articles on a number of issues including: P11D and P11D(b) filing and payment deadlines Paying the right amount of tax through PAYE Construction industry scheme repayment claims for limited companies The Apprenticeship Levy and funding of apprenticeship training Tax-free childcare rollout including…
Now is the time of year when many of us turn our thoughts to holidays and it is important to get holiday entitlement and holiday pay right. The June 2017 acas newsletter includes links to useful guidance on calculating holiday and holiday pay entitlements as well as guidance on hot weather working. The GOV.UK website…
HMRC are advising that there have been technical issues with their Employment Related Securities (ERS) annual returns online service. Employers have to complete returns for any schemes that have been registered on the ERS online service, such as Enterprise Management Incentives (EMI), a non-tax advantaged scheme or award, Company Share Option Plan, Save As You…
HMRC recently published a list of excuses used by employers for not paying workers the National Minimum Wage: The employee wasn’t a good worker so I didn’t think they deserved to be paid the National Minimum Wage I thought it was ok to pay foreign workers below the National Minimum Wage as they aren’t British…
Employers with internationally mobile employees: New NIC rules. The NIC regulations have been updated to provide clarity for employers whose employees work abroad. The amendment made confirms that several categories of expenses are not liable to Class 1A NIC, specifically: travel between employments where duties performed abroad travel costs and expenses where duties performed abroad:…
The NIC regulations have been updated to provide clarity for employers whose employees work abroad. The amendment made confirms that several categories of expenses are not liable to Class 1A NIC, specifically:
The Government today announced plans to review SSP, to encourage supportive discussions and phased returns to work. The proposed plans included in this green paper include:
Statutory Sick Pay (SSP): Under review, to encourage returns to work. The Government today announced plans to review SSP, to encourage supportive discussions and phased returns to work. The proposed plans included in this green paper include: Encouraging employers to work with their employees with long-term health conditions, to stop them from falling out of work, A…
Pensions Automatic Enrolment: + 3 years = re-enrolment. Although some clients are still only just staging for pensions auto-enrolment, with many still to stage, auto-enrolment has been in place for larger employers since October 2012. This means that most employers are due, or have already had to go, through re-enrolment. Re-enrolment is something that all…