Weekly Summary and Forum Highlights 006
Friday, September 3rd, 2010
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What happens when an employee underpays tax and HMRC says that it’s the employer’s fault? In our first story this week, a tax tribunal evaluates routine PAYE procedures to see who’s to blame. What would you have decided?
The adult rate of the National Minimum Wage will be extended to 21-year-olds in October, giving them a hefty pay rise. There is, however, another issue for employers with age-related rates for younger workers to consider. If you still have “junior rates”, make sure you don’t open the way for an age discrimination claim.
This week’s Employer FAQ reviews the PAYE procedures that apply for lower-paid part-time workers.
The NICs holiday for new businesses, announced in the Coalition government’s Budget, is due to come into operation from 6 September. With only a week to go, HMRC has published technical guidance and draft legislation, and has promised to provide guidance for new businesses in a few days. Hopefully, we will review the full scheme in next week’s newsletter.
FORUM HIGHLIGHTS
Questions posted over the past week:
- The two directors of a new company will be paid £110 per week and receive dividends. Does their pay have to go through the payroll?
- How do I get a National Insurance number before I travel from India to Ireland (Northern Ireland?) to start a new job?
- (In the context of local government) Do forum members use average earnings as the basis for calculating occupational maternity pay, or the pay at the time of payment?
- After a raffle, the employer has given TVs to three employees. Is there a reportable tax liability? Can anything be done to avoid a liability in future?
- I am taking over two payrolls with local government pension scheme members. The previous payroll service providers have calculated deductions differently – one pre-tax, the other pre-tax and pre-NICs. Which is correct?
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