Questions from our Forum – 24/10/11Sunday, 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?
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?
- Is PILON subject to pension contributions?
- 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?
- 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?
- 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?