Archive for August, 2008

HMRC booklet CWG2 Employer Further Guide to PAYE and NICs includes guidance on the PAYE tax and NICs implications of tribunal awards. When an employer is required by an employment tribunal to make an award for reinstatement or re-engagement to an employee, HMRC’s guidance in the Employment Income Manual states that, because the award is [...]

In a detailed and informative 100-page report, Acas has published a review of the services it provided to employers in the year to March 2008. The key statistics from the report include: Acas conciliation succeeded in reducing the potential workload of employment tribunals by 75%, slightly up on last year. 81% of workplaces reported an [...]

After some delay, the Regulations that will change the rules governing the application of terms and conditions during maternity and adoption leave came into force on 23 July 2008. The new provisions, as they relate to maternity leave, apply only to employees whose expected week of childbirth begins on or after Sunday, 5 October 2008, [...]

Over eight years ago, in April 2000, the government introduced the “IR35” rules, provisions aimed at preventing tax avoidance by means of “intermediary” personal service companies, set up by individuals to minimise employment tax and NICs liabilities. This was followed, in April 2007, by the introduction of new and different measures aimed at preventing tax [...]

The all new Softworld HR and Payroll Solutions – sharper, more relevant, more user-friendly –  and with even more of Europe’s top software and e-specialists showcasing all the latest products and services all under one roof, it’s the only show for payroll & HR professionals to visit this autumn. Look out for the FREE masterclass [...]

Two Acts of Parliament with relevance to Payroll were enacted before the start of the summer recess. Most of the new provisions included in the Finance Act 2008 have already been discussed at length in earlier newsletters, but the details are now set in stone. A new provision, the purpose of which is not yet [...]

The National Insurance Contributions Act 2008 also completed all of its stages before Parliament went into recess on 23 July. Some of the measures involving the upper earnings limit and the new upper accrual point have changed somewhat since the original Bill was introduced. The following notes summarise the changes. Upper earnings limit The existing [...]

HMRC has published a consultation document entitled Equality Impact Assessment for Consultation – Implementation of Compulsory Online Filing for VAT, Corporation Tax and Employers’ Annual and In-Year PAYE Returns, which seeks comments on the effect of mandatory online filing, in particular in the areas of language, religion and disability. HMRC’s goal is to provide the [...]

The Finance Act 2008 completed all of its stages before Parliament went into recess on 23 July. Most of the payroll-related measures included in the Act are not news but the following notes summarise the changes that are now in force. (The references after each item are the section number of the Act and, where [...]