Holiday pay, P35 penalties, NMW, contracting-out, Employer Bulletin, NICs and pay periods.Monday, October 3rd, 2011
Our lead story this week looks at the recent decision of the Court of Justice of the European Union in the long-running dispute between British Airways and its pilots on the way in which their holiday pay is calculated. The UK Supreme Court has yet to make its own ruling on theEuropean Court’s decision but it is clear that BA’s calculation method will have to change. It is also clear that the decision potentially affects all employers as it goes beyond the calculation method for holiday pay specified in our domestic legislation (the “week’s pay” rules) where an employee’s pay includes regular supplements.
We also have more on the national minimum wage, with the making of new regulations that modify the rules relating to training schemes and student accommodation. And HMRC has attempted to explain why there is a four-month wait before penalties are imposed on employers who fail to file their P35s on time.
Does anyone know how to pronounce “Trstenjak”?