Newsletter 07.07.10
Wednesday, July 7th, 2010
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There are a good number of news items this week, partly prompted by the information published by HMRC in the latest Notes for Payroll Software Developers.
Two important items explain the decisions reached by the European Court of Justice in cases that involve maternity situations and the inclusion of allowances in the calculation of average earnings. Although the issues arose in the context of Austrian and Finnish legislation, the court decisions are relevant to UK employers, particular the Finnish case which looks at payments made when a woman is working in a temporary job rather than having to stay at home on maternity suspension.
HMRC has provided more information about the electronic delivery of P60 Certificates at the end of the current tax year. Although employers will not need to tell HMRC how P60s are delivered to employees, there is nevertheless an approval process for content and layout of the electronic version as it will, in effect, be a “substitute” P60.
I don’t know about you, but I had lost sight of the fact that the extension of the flexible working rights to carers with children up to age 16 had never been introduced in Northern Ireland. That situation is corrected from 18 July.
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