o government in its work to modernise the work place and enable employers with salaried workers to fully engage with flexible working in all its variations.
Overtime, pay premia and allowances should be more widely included as acceptable payments for NMW and thus should be allowed within annual salary calculations.
The calculation year should be set at the employer’s discretion.
Salary sacrifice should be allowed for all employees where they have free choice to enter in to such agreements. If not to bring pay below minimum wage then at least to allow non NMW pay to be counted first. We recognise that this poses further questions as to whether to broaden the range of benefits in kind (BIKs) that can be included within minimum wage calculations. Comprehensive and consistent guidance also aids employer compliance. A failure by the employer to comply is also a failure of state to provide. Greater use should be made of case studies to demonstrate compliant and non-compliant employer behaviour. There are a number of other restrictions found within NMW regulations that are not fit for purpose in the 21st Century and further consultation needs to explore these fully – the following short list is illustrative but not exhaustive: o TOIL (Time off in Lieu), o living accommodation rules – particularly the exclusion list for socially aware landlords, o voluntary deductions.
Our full response to the consultation is available on our website in the ‘Policy hub’ which is under the ‘My CIPP’ tab.
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CIPP webcast on Payrolling Benefits in Kind 11 March 2019
Diana Bruce, CIPP Senior Policy Liaison Officer provides a brief overview of the voluntary online payrolling of BiKs service and takes a look at some of the results of a survey currently running with HMRC on the biggest barriers that currently exist which prevent employers and their agents from electing to Payroll their Benefits in Kind.
CIPP webcast on Payrolling Benefits in Kind
Visit My CIPP on our website for other topical webcasts - an easy way to update your team on aspects of payroll legislation.
The CIPP/HMRC survey closes on 15 March 2019. If you haven’t already, please spare around ten minutes to provide your views and experiences.
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CIPP survey on extending redundancy protection for women and new parents 15 March 2019
The CIPP policy and research team published a survey to gather the views of payroll professionals on the proposals to extend redundancy protection for women and new parents.
The Department for Business, Energy and Industrial Strategy (BEIS) published a consultation which takes its lead from the key issues raised in the Women and Equalities Select Committee 2016 report and, more recently, the Taylor Review of modern working practices.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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