Questions from our Forum – 24/10/11

Sunday, October 23rd, 2011

Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers?

Forum Posts

Is it still a requirement that parts 2 and 3 of the P45 have to be present before the P45 can be operated?

Now that most employers file online is it still a requirement that parts 2 and 3 of a P45 must be present before the P45 can be operated? As we no longer post part 3 to HMRC would this be sufficient for our records?

More …..

  1. Is PILON subject to pension contributions?
  2. A union has requested that deductions are made from an employee’s pay.  He is the only person on that payroll who is a member of that union.  Is the employer obliged to make the deduction?
  3. An employee is paid at the National Minimum Wage.  Can a court order administration fee be deducted from this employee without it impacting on the hourly rate, meaning that the hourly rate falls below?
  4. HMRC believe that several employees have multiple employments.  This may be due to the fact that the payroll was outsourced mid-year and the new payroll provider uses different employee numbers.  Is this correct and, if so, what should we do to rectify the position?


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