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Lecturers, Teachers and Instructors
Thursday, July 19th, 2012The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 removed the complicated and confusing situation of having to regard self-employed lecturers, teachers and instructors as employees for the purposes of Class 1 National Insurance. This disapplication came into force from 06 April 2012. In addition to the legislation, and to complete the back-up for employers, [...]
Dealing with Troublemakers
Friday, December 3rd, 2010Do you have a troublemaker in your organisation? Of course not. Everything in your workplace is sweetness and light. But just in case you have a colleague in another organisation who is saddled with a difficult employee, this is what you tell him or her. First of all, recognise that the problem will not just [...]
HR Problems Page
Friday, December 3rd, 2010Here we take our weekly look at answering some of the tricky HR questions we’ve been emailed. If you have a tricky HR question you needs answering email it to help@payroll-help.com and we’ll post the best here with an answer each week. Acting reasonably The word “reasonable” keeps cropping up in employment law. What is the [...]
Monthly Brainteaser and October’s Answer
Friday, December 3rd, 2010An amateur woodworker bought a 10 foot length of mahogany for £400. He needed to have it cut into 1 foot lengths but did not have good enough tools to do this and in any case did not trust his ability to cut this expensive wood accurately enough. The woodyard therefore offered to cut it [...]
New annual limit for non-European workers
Monday, November 29th, 2010On 23 November, the Government announced a range of new measures to restrict the number of workers that can come to the UK to work from outside Europe. The changes, which are intended to apply from April 2011, are to introduce an annual limit of 21,700 for those coming into the UK under the skilled [...]
Payroll Institute gains Chartered status
Monday, November 29th, 2010The Institute of Payroll Professionals (IPP) announced on 11 November that the Privy Council had approved the grant of a Royal Charter. It is expected that the IPP will become the Chartered Institute of Payroll Professionals (CIPP) from 1 January 2011. Further information: The Institute of Payroll Professionals obtains Chartered Status
Report argues for greater use of online government services
Monday, November 29th, 2010A Report published on 22 November argues for the delivery of public services by online or other digital means as the “default” method of delivery. It calls for radical improvement to the Government’s Internet-based services to provide higher quality and more convenient 24/7 services to users. The Report includes proposals to make all of government’s [...]
Initial findings from the review of tax reliefs, allowances and exemptions
Monday, November 29th, 2010The Office of Tax Simplification (OTS) is tasked with reviewing the simplifying of tax reliefs and small business taxation (including the IR35 rules) and making recommendations to the Chancellor in advance of Budget 2011. On 8 November, the OTS published the first ever comprehensive list of the UK’s tax reliefs and allowances on its website, [...]
Questions from our forum 29/11/10
Monday, November 29th, 2010Each 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: For how long should self-certificates provided for SSP purposes be kept? I process all self certs within my company and was wondering if anyone knows how long we should [...]
Republic of Ireland: P60 templates for 2010 for employer printing
Thursday, November 18th, 2010Employers are required to use their own stationery to print P60s for their employees for 2010. Revenue approved templates of the P60, in English and Irish versions is available at the links below or from payroll software providers. Further information: ROS Offline Application: Publications Revenue eBrief: P60 Template
How are NICs calculated for a director who joins mid-year?
Thursday, November 18th, 2010The calculation of primary and secondary Class 1 NICs for company directors is the same as for employees in general, except that an annual earnings period is used. The effect on the director of applying an annual earnings period is that no primary NICs are due until the director’s earnings in the year to date [...]
This Week’s Forum Questions 22/11/10
Thursday, November 18th, 2010Each 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: Does the tax exemption for free and subsidised meals apply when provided by salary sacrifice schemes or canteen cards? In a flexible benefits scheme, what is the tax situation [...]
New benchmark scale rates for business travel abroad
Friday, November 12th, 2010Since February 2008, employers wishing to use scale rates to administer travel expenses have been required to set the rates by means of a sampling exercise. The sampling method is inappropriate in many cases for determining scale rates for employees who travel outside the UK as most employers do not have enough such employees to [...]
Date of 2011 Budget announced – will be 23rd March 2011
Friday, November 12th, 2010HM Treasury has announced that the Chancellor will present his next Budget on Wednesday, 23 March 2011. Further information: 2011 Budget
How are NICs calculated for a director who leaves mid-year?
Friday, November 12th, 2010The calculation of primary and secondary Class 1 NICs for company directors is the same as for employees in general, except that an annual earnings period is used. The effect on the director of applying an annual earnings period is that no primary NICs are due until the director’s earnings in the year to date [...]
Must statutory holiday leave be taken in weeks during which the worker would otherwise be working?
Thursday, November 4th, 2010In a decision given on 19 October 2010 in the case TL Russell & Ors v Transocean International Resources Ltd & Ors, the Inner House of the Scottish Court of Session ruled that, in the case of offshore workers who, in a year, work 26 weeks offshore and have 26 weeks onshore, the time onshore [...]
Which P11D reporting rules apply to a car that is made available to an employee but which is part-owned by the employee?
Thursday, November 4th, 2010In a decision given on 14 October 2010 in the case Samson Publishing Ltd & Ors v Revenue & Customs, the First Tier Tax Tribunal ruled that cars made available for the use of employees must be taxed as company cars and not as assets made available, even if they are partly owned by the [...]
UK discriminates against EU workers in provision of social benefits
Thursday, November 4th, 2010The European Commission has requested the UK to end discriminatory conditions on the right to reside as a worker which exclude from certain social benefits nationals from eight of the ten Member States (Czech Republic, Hungary, Slovakia, Slovenia, Latvia, Lithuania, Estonia, Poland) that joined the EU in 2004. The Commission considers the discriminatory rules to [...]
When can a monthly earnings period be used to calculate directors’ NICs?
Thursday, November 4th, 2010Special statutory arrangements for the calculation of Class 1 NICs apply to company directors. The primary and secondary contributions due on a director’s salary, fees, bonuses, and payments to or amounts overdrawn from a loan account, are calculated using, if a person is a director at the start of a tax year, an annual earnings [...]
Bacs payroll data provides insight into UK’s most recession-proof jobs
Thursday, October 28th, 2010Bacs Payment Schemes Ltd (Bacs), the organisation that provides the Direct Debit and Bacs Direct Credit services, has published an analysis of the effect of the recession on UK job sectors. As over 90% of the UK workforce is paid via Bacs Direct Credit, the data can be used to highlight trends across 14 key [...]

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