Home - Payroll News
- Recent HR News
- FREE Newsletter
- Payroll and HR FAQs
- Payroll Forum
- Payroll Calendars
- Payroll Tools
- Monthly Brain Teaser
- The Authors
- About Us
- Contact us
Childcare vouchers
Queen’s Speech 2013
At the start of the Parliamentary session, Her Majesty the Queen performs the State Opening, recalling both the House of Lords and the House of Commons. On 08 May 2013, she gave a speech that outlined the Government’s policies and proposed legislation programme for that session. Whilst it is read by the Queen, it [...]
Childcare Vouchers and the Basic Earnings Assessment 2013/14
Following a query on our Forum, we are repeating this article from last year, updated for 2013/14 tax year: As we approach the end of one tax year and the start of another, it is relevant to remind payrollers of their administration task which is the Basic Earnings Assessment (BEA). As you will remember, the [...]
Guidance and FAQs on Employer-Supported Childcare
In August, we advised that HMRC had issued revised and updated guidance for employees and employers. This was in the circumstances that employer-supported childcare was directly contracted or provided by way of a voucher scheme. We have been communicating with HMRC regarding the following statement in the employer guidance, page 6, paragraph 3: ‘You must [...]
HMRC guidance on provision of childcare and childcare vouchers
Guidance for employees in booklet IR115 updated. HMRC has updated and reissued booklet IR115 Paying for childcare – getting help from your employer to include the new tax exemption rules for the provision of childcare vouchers. The guidance for employers in Helpbook E18 and in the Employment Income Manual was also updated in September. Further [...]
Childcare, Hungary, abolition of contracting-out, rest periods
This newsletter is being written eight time zones away from GMT in a very hot place with excellent Internet access, so guess away! No, it isn’t Hungary. In this country employer-supported childcare is minimal, contracting-out is an incomprehensible concept, and rest periods are generally not regulated. In fact, most employees here enjoy just one week’s paid holiday [...]
HMRC guidance on provision of childcare and childcare vouchers
HMRC’s Employment Income Manual has been updated to cover recent statutory changes to the provision of employer-supported childcare. HMRC provides guidance for its own staff on all “employment income” matters in the Employment Income Manual. It is a technical manual and comments on the tax legislation itself. It is published online and is available for [...]
Finance Act 2011 gains Royal Assent
These notes list the key payroll-related changes in the new Act and provide links to earlier newsletter discussions. The Finance (No. 3) Bill 2010-11 gained Royal Assent on 19 July and became the Finance Act 2011. The Act contains a number of payroll-related provisions, most of which have been discussed to some extent in our [...]
Consultation on the abolition of certain tax reliefs
On 27th May, HMRC launched the promised consultation on the abolition of certain tax reliefs announced By George Osborne at the time of the Budget in March. This resulted from a report produced by the Office of Tax Simplification (OTS). The OTS identified over 1,000 different individual exemptions, most of which are obscure and little [...]
Questions from our forum 25/04/11
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? ChildCareVouchers – New Legislation If we did a basic earnings assessment on one of our employees under the new legislation and determined them to be a 20% tax payer and therefore [...]
Budget – Employer-supported childcare
The “generally-available” condition One of the statutory conditions for tax relief for employer-supported childcare is that it be made “generally available” to all of an employer’s employees. Employer-supported childcare refers to the provision of childcare under a contract between the employer and the childcare provider, and to the provision of childcare vouchers. Budget 2010 announced [...]
Questions From our Forum 17/03/11
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? Holiday underpayment The question I was asked and am asking you is “am I liable to pay them the extra that they were entitled to from 1st April 2009?” More… Further [...]
Questions from our forum 10/02/11
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: Deduction for sick pay I recently had to have a day off sick as my daughter was unwell and unable to attend school. When I received my payslip it [...]
Questions from our forum 28/01/11
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: Joining the Childcare Voucher Scheme whilst on SMP One of our employees, who is currently on maternity leave, has asked for information on our childcare voucher scheme (I think [...]
Questions From Our Forum 17/12/10
Personal mileage costs in Company Car Some of our employees who have a Company Car have been provided with a company credit card to pay for their fuel. This means that they are using the fuel for business and private use. How do we make the employee pay for their private usage? I have suggested [...]
