Archive for August, 2010

One of my regular research sources each week is the UK Border Agency’s website.  It displays new press releases about the discovery of immigrants working illegally for different employers, almost on a daily basis.  With penalties of up to £10,000 per person, employers cannot afford to make mistakes in the recruitment process.  One of our [...]

The calendar includes both HMRC and employer activities over the coming month. Employer actions are highlighted in bold text. September 5 – This is the final day of tax month 5. Tax and NICs etc for payments made in the tax month to September 5 are due for payment to the Accounts Office by September [...]

The calendar includes both HMRC and employer activities over the coming month. Employer actions are highlighted in bold text. August 5 – This is the final day of tax month 4. Tax and NICs etc for payments made in the tax month to August 5 are due for payment to the Accounts Office by August [...]

Asylum seekers, refugees and persons with humanitarian protection To avoid heavy penalties, employers must provide themselves with a statutory “excuse” to use in the event that they employee a migrant worker illegally.  This is done by checking and retaining copies of one or more documents, as specified in legislation, provided by the worker.  The UK [...]

During the maternity, adoption and paternity pay period, no SMP, SAP or SPP may be paid for any week during which the employee performs any work for the employer.  Although any such work does not bring the pay period to an end, the return to work, even if it is just for a day or [...]

The Scottish Agricultural Wages Board has confirmed the proposals it made in May 2010 for new wage rate from October 2010.   The basic rate of pay for agricultural workers with more than 26 weeks continuous employment will increase by 19p per hour to £6.51 bringing the minimum wage for a 39-hour week to £253.89.  The [...]

September 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during July to the Income Tax Office. Sponsored by Learn Payroll – Introduction to Guernsey Payroll

August 2 – Summer Bank Holiday (Alderney only) August 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during July to the Income Tax Office. August 30 – Summer Bank Holiday (except Alderney) Sponsored by Learn Payroll – Introduction to Guernsey Payroll

The Minimum Wage (Guernsey) (Law), 2009 comes into force on 1 October 2010 and, from that date, workers must not be paid less than the approved hourly rate, namely £4.25 for workers up to age 18 and £6 for those age 19 and above. To provide the public with practical guidance on rights, obligations, and [...]

September 5 – This is the final day of tax month 4.  The T35 Remittance Card and ITIP/National Insurance in respect of the payments made in the tax month to August 5 must be sent to the Income Tax Division by August 19. September 19 – This is the deadline for submission of the T35 [...]

August 5 – This is the final day of tax month 4.  The T35 Remittance Card and ITIP/National Insurance in respect of the payments made in the tax month to August 5 must be sent to the Income Tax Division by August 19. August 19 – This is the deadline for submission of the T35 [...]

September 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for July. September 15 – This is the deadline for submission of the monthly return and payment of tax deducted in July to the Income Tax Office. Sponsored by Learn [...]

August 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for July. August 15 – This is the deadline for submission of the monthly return and payment of tax deducted in July to the Income Tax Office. August 30 – [...]

September 14 – This is the deadline for P30 monthly PAYE/PRSI payments to the Collector General for August by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS). September 23 – For employers who make their payments (and file form P30) through Revenue On-Line Service (ROS), whether required [...]

August 2 – August Bank Holiday August 14 – This is the deadline for P30 monthly PAYE/PRSI payments to the Collector General for July by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS). August 23 – For employers who make their payments (and file form P30) through [...]

As this is a quiet week for news, it might be interesting to consider the change that we report this week to employment law in Jersey.  The PAYE-type systems that are operated by Jersey, Guernsey and the Isle of Man have some similarities to the UK model but also some clear differences.  The Isle of [...]

Since 6 April 2010, employers with 250 or more employees have been required to consider applications made by employees to undertake courses of study or training that will improve their effectiveness in the employer’s business, or improve the performance of the employer’s business.  The requirements will be extended to all employers from April 2011.  The [...]

The key issues to consider are those defined under the ‘Protection of Wages’ provisions of the Employment Rights Act 1996 (ERA), as found in section 13 to 16.  These provisions apply, not just to employees, but to “workers”, including agency staff, apprentices and fixed-term workers. Deductions from wages made by an employer, or payments from [...]

The following changes to Jersey employment law took effect from 6 August 2010, under provisions in the Employment (Amendment No. 5) (Jersey) Law 2010.  They relate in particular to the new right to redundancy pay. An employer must make a redundancy payment to an employee who is dismissed by reason of redundancy.  The employee must [...]

A number of this week’s news items are prompted by HMRC changes to the Employment Income Manual, the internal guidance for tax officers that is also made public for the benefit of agents, advisers and… writers.  Of these five items, the one that is probably the most significant is the introduction by HMRC of a [...]