Archive for October, 2008

January 20 – 21, 2009 · Hotel Okura, Amsterdam, The Netherlands http://www.ldisummit.com/nl/ldi/ediary LDI Europe 2009 – De-risk your fund without sacrificing returns, by taking home the latest, most efficient techniques the industry has to offer The credit crisis and the ongoing turbulence in capital markets have brought risk avoidance and managing volatility to the fore. [...]

If you are expecting to use the new, A4-format P45 this month, or file some P45 or P46s on HMRC’s website, you need to read the relevant items in this week’s news.  Our Employer FAQ this week also stays with the P45, with a reminder of the need to check the item 7 tax figure [...]

In June 2008, the Treasury and Resources Department put forward proposals to change income tax law to require the taxation of benefits-in-kind through the Employees’ Tax Instalment (ETI) Scheme from 1 January 2009.  Benefits taxed in this way would also be liable for social security contributions. The States of Guernsey has agreed to proceed with [...]

In response to concerns raised by payroll software developers about the font sizes specified for the A4-size plain-paper P45 that comes into use from the end of October, HMRC has published a revised detailed specification for the benefit of payroll software developers.  There is no change to the layout of the form, only a relaxation [...]

On 15 October, the European Commission adopted a proposal to modify the Directive on working time in road transport.  The new proposal aims to ensure that the existing working time rules apply to all employed professional drivers, including “false self-employed workers”. The Commission proposes to clarify the Directive “concerning the organisation of total working time [...]

In September 2008, changes were made by Regulations to the definition of “qualifying child care” for the purposes of the limited tax exemption for employer-contracted child care and the provision of childcare vouchers. For the tax exemption to apply, it is critical that the child care contracted by employers or for which childcare vouchers may [...]

The States Income Tax department has published a new version of An Employers Guide to the Employees’ Tax Instalment Scheme.  The ETI Scheme is Guernsey’s equivalent of the UK’s PAYE scheme for the collection of income tax in employment. Further information: Employers Guide The UK Payroll News is sponsored by HRD & Payroll Solutions

The service restrictions to HMRC’s own online PAYE services, as announced in earlier newsletters, have been confirmed as running from 22.00 on Tuesday, 21 October to 06.00 on Monday, 27 October. Submission of PAYE in-year and Expenses and Benefits Returns using commercial software is not affected, except for a delay in issuing acknowledgements between 06.00 [...]

Patersons HR and Payroll Solutions Shares Details of New Treasury Management and International Payroll Capabilities -World’s Only One Platform, One Contract Global Payroll Provider Enhances User Experience and System Functionality- RALEIGH, N.C. and SALISBURY, U.K. (October 16, 2008) – Patersons HR and Payroll Solutions, a leading global HR and payroll software and services business delivering [...]

There is just one UK news item this week and it involves Redrow Homes, a major construction company whose name has long been associated with employment status issues.  Despite efforts by “armies of lawyers” to circumvent the statutory definition of “worker”, Redrow finds itself compelled once again to pay holiday pay to skilled construction workers [...]

In 2004, the Court of Appeal ruled that, in the cases Redrow Homes v Roberts and Redrow Homes v Wright, the two bricklayers, working at different Redrow building sites, were required to provide their services personally.  As a result, they both fell into the category of “worker” as defined in the Working Time Regulations 1999 [...]

The National Employment Rights Authority (NERA) has published an eight-page booklet providing details of basic employment rights and contact information. Further information: Guide to Employment Rights The UK Payroll News is sponsored by HRD & Payroll Solutions

The new UK identity cards start to be issued in November, initially to foreign immigrants. This should be a good thing for employers as it will make it easier to provide themselves with the “statutory excuse” needed in order to avoid the very heavy penalties now being imposed on employers who engage illegal migrant workers.  [...]

On 18 September 2008, the Scottish Government published a consultation document entitled The Modern Scottish Jury in Criminal Trials.  A number of proposals are made, including increasing the serving age for jurors from 65 to 70, changes to the excusal rules, the size of juries, situations where trials might be heard without juries and, the [...]

On 29 September 2008, the Scottish Government published a consultation document entitled Consultation on Allowance Rates for Justices of the Peace in Scotland. Under provisions in the Criminal Proceedings etc. (Reform) (Scotland) Act 2007, District Courts managed by local authorities are being replaced by Justice of the Peace Courts (JP Courts).  So far, this has [...]

On 3 October 2008, the European Commission published proposals that would amend the existing Directive by increasing the minimum maternity leave from 14 to 18 weeks increasing the flexibility for women to decide when to take their maternity leave before or after giving birth improving employment protection for women on, or returning from, maternity leave. [...]

A new comprehensive Double Taxation Convention between the UK and the Netherlands was signed by Ministers from both countries on 26 September 2008.  The Convention will enter into force once both countries have completed their legislative procedures.  In the UK the provisions of the Convention will take effect from 6 April for income tax purposes [...]

In a Written Ministerial Statement on 15 September 2008, the Parliamentary Under-Secretary of State for Work and Pensions announced that the Child Maintenance and Enforcement Commission (CMEC) is to pilot the use of Deduction from Earnings Orders (DEOs) as the primary method of collection for employed non-resident parents.  Compliance rates for DEOs are second only [...]

On 25 September 2008, the Home Secretary revealed the design of the UK Identity Cards that will be issued first to foreign nationals from 25 November 2008.  It is a credit-card sized document that will show the holder’s digitised photograph, name, date of birth, nationality, immigration status and, in an electronic chip, biometric details, including [...]

In a decision given on 3 October in the case Hughes v Graham and Jones, the Employment Appeal Tribunal (EAT) allowed an appeal by Mrs. Hughes and ruled that (1) she was working while on call at nights, even though asleep, and (2) her work and pay arrangements constituted “salaried hours work” and she had [...]