Weekly Summary and Forum Highlights 009Monday, September 27th, 2010
The discussion period for HMRC’s controversial proposals to improve the operation of PAYE has ended. We have a review of the discussions at the forum sponsored by The Learn Centre in this week’s news items and you may be interested to read some of the comments posted in response to our article on this subject last week. The Institute of Payroll Professionals has also submitted a detailed response to the proposals.
Over the coming week, all employers have to review their minimum pay rates to ensure that they are not less than the new National Minimum Wage rates that come into force from the first pay reference period starting on or after 1 October. Agricultural workers are also affected, with the announcements of new minimum rates taking effect in England, Wales and Northern Ireland from 1 October. New agricultural rates also apply in Scotland, although they were confirmed a few weeks ago.
Questions posted over the last week:
- In a salary sacrifice scheme for childcare vouchers, how do we show the vouchers on the payslip when making deductions from occupational maternity pay, and do we stop after 39 weeks?
- The PAYE Regulations state that the date of payment must be recorded on the P11 Deductions Working Sheet, but that form does not have a space for that. Why does it not comply with the law?
- How and where do we apply for an E101 form?
- In a salary sacrifice scheme for cycles, can we offer different loan periods to different employees?