period of the next tax year i.e. 1 st to 30 th April. Our Payroll System was originally only able to report on the tax period/month but now there is an option for either period.
Answer You would use the pay period that was processed that covers the snap shot date – therefore in your situation, you would use the payment made on 27 th April (or the April payroll date). Question Our company’s weekly paid operatives were paid on 29/03/2018 (tax week 52) two week’s pay in advance due to the Easter break. This week includes payment for 05/04/2018. In this situation what earnings do we use for gender pay gap reporting? Answer The snap shot for gender pay gap reporting covers all payments made to any qualifying employee who were paid and employed during the period that covers the snapshot date – 31 st March for the public sector and 5 th April for the Private, therefore in your particular case you would include the payment that covers pay for the 5 th .
Guidance from Acas (Page 23) states:
“The pay period is the period in which the relevant employer pays the relevant employee basic pay.
The relevant pay period is the pay period within which the snapshot date falls. In practice, this means the pay period in which March 31st (for employers subject to the Specific Duties Regulations) or April 5th (for all other employers) falls.
Any ordinary pay received in the relevant pay period that would normally be received in a different pay period (such as a payment to remedy an accidental underpayment for the previous period) should be excluded. Similarly, if an employee receives a pay award or allowance in the relevant pay period backdated to January, only the amount attributable to the relevant pay period should be included. However, there is no need to add in any payments made at other times even if they relate to, or should have been paid in the relevant pay period. So for example, if an employee receives a pay award in July backdated to March, there is no need to change the figures captured on the snapshot date to take account of this.”
Guidance from Acas has recently been revised. It includes four elements:
• new guide Managing gender pay reporting • new mini guide Gender pay gap reporting in the public sector • fact sheets Gender pay reporting: obligations for employers and The top ten myths about gender pay reporting • Gender pay reporting notification template.
CIPP training course The CIPP run a half day training course on Gender pay gap reporting and HR implications which is available online and through a face to face classroom environment. Visit the training course area of our website for full details.
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CIPP & HMRC survey Payrolling Benefits in Kind 15 February 2019
The CIPP policy team hear many positive comments about the Payrolling of Benefits in Kind Service from members who have chosen to register in order to payroll the value of their benefits – however numbers registering remain low.
The CIPP is running a survey together with HMRC to gather information to help inform HMRC of the biggest barriers that currently exist which prevent employers and their agents from electing to Payroll their Benefits in Kind (BiKs).
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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