Archive for April, 2010

In a normal year this week’s newsletter would probably have included a major review of the Budget. With a general election looming, Budget 2010, at least in the context of payroll, was little more than a confirmation of announcements from December’s Pre-Budget Report. There were, however, two real items of news and you can read them below [...]

From April 2010, as already announced, there is a reduction for a five-year period in the “appropriate percentage” for electric cars, from 9% to 0%, starting from April 2010.  There will be no tax charge for employees and no Class 1A NICs charge for employers. The 2010 Budget announces that the 0% charge for the [...]

In December 2009, HMRC published guidance for employers about two tax exemptions and their use in conjunction with salary sacrifice schemes.  One of the statutory conditions for the provision of cycles and cyclists’ safety equipment and of financial support for public bus services is that they must be made available generally to employees of the [...]

The latest recommendations from the Low Pay Commission (LPC) for an increase of approximately 2% in the National Minimum Wage (NMW) rates from October 2010 have been accepted by the Government and are confirmed as follows.  A new apprentice rate is introduced for the first time and, as previously announced, the adult rate applies from [...]

On 3 April 2009, the Court of Appeal overturned the decisions by both an employment tribunal and the Employment Appeal Tribunal in the case British Airways Plc v Williams & Others, ruling that there is no requirement for the holiday pay of aircraft pilots to be calculated according to the statutory “week’s pay” rules. The [...]