Archive for September, 2010

September’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom 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 [...]

Yet again holiday problems have been a source of worry to many HR people we speak to. Most have, as they see it, adequate holiday policies in the sense that employees are told how much time they can have off in a year, how they will be paid, and what happens if they fall sick [...]

Any manager who wishes to understand his or her organisation better should seriously consider introducing a structured system of exit interviews to pick the brains of employees who, for whatever reason, are leaving. They may be fed up with you, may be leaving only because something more attractive beckons, or may just be taking retirement. [...]

Here we take our weekly look at answering some of the tricky HR questions we’ve been emailed. If you have a tricky HR question you needs answering email it to help@payroll-help.com and we’ll post the best here with an answer each week. Disclosing employee’s birthday Some of my employees asked me to give them the date [...]

We are sometimes asked “How do you deal with disabled people?”, and the answer we give is “As you would deal with other people”. If we have to explain further, we point out that most of us require a bit of help now and again to do our jobs, some of us more than others. [...]

Last month you were given this problem: A horse dealer in the wilds of the Pennines died, leaving in his will a herd of 60 horses, all of equal value. He left one third of the herd to his wife, one quarter to his eldest son, one fifth to his other son and one fifth [...]

What happens when an employee underpays tax and HMRC says that it’s the employer’s fault?  In our first story this week, a tax tribunal evaluates routine PAYE procedures to see who’s to blame.  What would you have decided? The adult rate of the National Minimum Wage will be extended to 21-year-olds in October, giving them [...]

In 2009, HMRC discovered that a Mr. Cowan had underpaid tax amounting to £2,655 between 2002 and 2007.  HMRC decided to hold Mr. Sasin, the employer, responsible for the under-payment on the basis that Mr. Sasin had not taken care to comply with PAYE Regulations relating to the application of tax codes. Mr. Sasin appealed [...]

From October 2010, the adult rate of the National Minimum Wage (NMW) applies to workers from age 21, instead of 22.  The obvious effect of this change is that, from October, workers aged 21, who must currently be paid not less than £4.83 per hour, will have to be paid at least £5.93 per hour. [...]

Part-time workers must be treated as all other regular employees.  They should be asked for a P45 when they start and, if they cannot provide one, the P46 procedures must be followed.  However, one administrative concession applies which, if used, requires the employer to follow a special procedure at the year end. If a part-time [...]