CIPP Payroll: need to know 2018-2019

Class 1A National Insurance contributions on termination payments ...............................................................353 Changes to National Insurance contributions ...................................................................................................353 Get your National Insurance number using your Personal Account .................................................................354 Deferment of payment of Class 1 NICs (CA72A)..............................................................................................354 Employment allowance changes from 2020 .....................................................................................................354 NICs guidance updated for 2019-20.................................................................................................................355 Class 1A National Insurance contributions on benefits in kind .........................................................................356 CA38: National Insurance contributions tables A, H, J, M and Z ......................................................................356 Employment allowance changes from 2020 .....................................................................................................356 National Minimum Wage/Living Wage........................................................... 358 Minimum Wage Increases from 1 April 2018 ....................................................................................................358 Are the Low Pay Commissioners visiting an area near you in 2018? ...............................................................359 Minimum wages - reputation and enforcement.................................................................................................360 Low Pay Commission consultation 2018 ..........................................................................................................360 A higher minimum wage for non-guaranteed hours?........................................................................................361 TGI Fridays hit with strike ballots over tips and minimum wage abuses...........................................................362 Guidance updated on calculating the minimum wage ......................................................................................362 After National Minimum Wage crackdown 200,000 employees to receive backpay .........................................363 CIPP response to the Low Pay Commission’s consultation on the minimum wage rates for April 2019 ..........363 HMRC launch National Minimum wage webinars.............................................................................................364 Record 22,400 minimum wage workers to receive millions in backpay ............................................................365 “It’s like there’s a river between school and work and there’s no bridge across it” ...........................................365 At least 800 employers with ‘significant’ sleep-in underpayments identified .....................................................366 Deliveroo presented with ‘map and compass’ to help lead the reform of gig economy work ............................367 CIPP members to meet the Low Pay Commissioners ......................................................................................368 Sleep-in –shifts and the minimum wage ...........................................................................................................369 24/7 work culture a challenge for employers to comply with minimum wage....................................................370 Sleep-in-shifts: UNISON ask Supreme Court for leave to appeal.....................................................................370 TFI Friday strike again over tip and minimum wage policies ............................................................................371 Low Pay Commissioners visit the ‘city of a thousand trades ............................................................................371 Changes in how NMW penalties apply to employers who have staff transferred under TUPE rules ................372 Record £15.6 million underpayment identified for workers on the minimum wage ...........................................373 NMW bite-sized webinars .................................................................................................................................374 Minimum wage increases from April 2019........................................................................................................374 Real Living Wage increases £9 in UK and £10.55 in London ...........................................................................375 180,000 workers receive pay rise through Living Wage increases ...................................................................375 Minimum wage guidance updated ....................................................................................................................377 Minimum wage: work experience and internships ............................................................................................377 Up to 5 million workers benefited from the National Living Wage in 2018 ........................................................378 Employers are staying ahead of the National Living Wage...............................................................................379 Accommodation and the National Minimum Wage ...........................................................................................380 Labour Market Enforcement Strategy 2018-19: government response ............................................................381 National Minimum Wage: consultation on salaried workers and salary sacrifice schemes...............................381 LPC publishes its recommendations to tackle one-sided flexibility ...................................................................382 NMW guidance on unpaid work trial periods ....................................................................................................383 Iceland to fight HMRC over minimum wage dispute .........................................................................................383 Factsheet to help care workers with minimum wage ........................................................................................385 CIPP survey on NMW Consultation on Salaried Workers and Salary Sacrifice................................................385 Minimum and zero-hours contracts and low paid staff......................................................................................386 Low Pay Commission visit programme for 2019...............................................................................................387 Sleep-in shifts and the national minimum wage................................................................................................388 CIPP response to NMW consultation on salaried workers and salary sacrifice ................................................388 Over 1 million Public Sector workers earn below real Living Wage ..................................................................389 Low Pay Commission consultation 2019 ..........................................................................................................390 Review of international evidence on minimum wages ......................................................................................391 20 year anniversary of the National Minimum Wage ........................................................................................391 PAYE (Pay As You Earn) ................................................................................ 393 Attachment of Earnings Orders (AEOs, DEAs).................................................................................................393 The Enforcement of Fines and Other Penalties Regulations (Northern Ireland) 2018......................................393 The Diligence against Earnings (Variation) (Scotland) Regulations 2018 ........................................................393 Expat News ..........................................................................................................................................................395 Tax and administrative treatment of short term business visitors from overseas branches ..............................395

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Payroll: need to know

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