CIPP Payroll: need to know 2018-2019

Will CEO pay ratio reporting change Fat Cat Friday timeline?..........................................................................176 Modern Working Practices (Taylor Review)......................................................................................................177 The Taylor Review of Modern Working Practices.............................................................................................177 Holiday pay calculations could change for workers ..........................................................................................178 Equal tax treatment for different forms of employment .....................................................................................179 A higher minimum wage for non-guaranteed hours?........................................................................................180 Modern working practices - Government respond to the Taylor review............................................................182 BEIS launch consultation on Taylor recommendations for agency workers .....................................................182 BEIS leads on cross government Employment status consultation ..................................................................183 BEIS and the Ministry of Justice consult on enforcement of employment rights...............................................184 BEIS consult on measures to increase transparency in the UK labour market.................................................185 Characteristics and experiences of individuals in the gig economy ..................................................................186 CIPP survey – Agency Workers consultation ...................................................................................................187 CIPP survey on measures to increase transparency in the UK labour market .................................................188 CIPP response to Agency Workers consultation ..............................................................................................189 CIPP response to consultation on increasing transparency in the UK labour market .......................................190 CIPP webcast on off-payroll working (IR35) in the private sector .....................................................................191 64% in favour of right to request flexible working from day 1............................................................................191 “This is the modern world of work… .................................................................................................................192 Good Work Plan – major reforms to workplace rights ......................................................................................193 Labour Market Enforcement Strategy 2018-19: government response ............................................................194 Good Work Plan – legislation laid.....................................................................................................................194 CIPP survey on impact of banning employers from making deductions from staff tips.....................................195 CIPP webcast on tipping processes .................................................................................................................195 Labour market Enforcement Annual Report 2017/18 .......................................................................................196 Expenses, Benefits & Reward........................................................................ 197 Childcare..............................................................................................................................................................197 Childcare Vouchers to remain open to new entrants for an additional 6 months ..............................................197 The interaction of Employer-provided childcare vouchers and Scottish Income Tax........................................198 The Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018..............................................................................................................................................198 Childcare voucher and directly contracted childcare schemes .........................................................................199 Treasury Committee ask for continued use of childcare vouchers ...................................................................199 Employer Supported Childcare closes to new applicants .................................................................................201 Company Cars .....................................................................................................................................................203 Advisory Fuel Rates for Company Cars from 1 March 2018.............................................................................203 Company Car Tax rules 2002 to 2020 ..............................................................................................................203 Advisory Fuel Rates for Company Cars from 1 June 2018...............................................................................203 Replacing a company car – amendment in Employer Bulletin..........................................................................204 Advisory Fuel Rates for Company Cars from 1 September 2018 .....................................................................204 Advisory Fuel Rates for Company Cars from 1 December 2018 ......................................................................205 Company Car Tax Diesel Supplement .............................................................................................................205 Advisory Fuel Rates for Company Cars from 1 March 2019.............................................................................206 General Expenses, Benefits & Reward News ...................................................................................................208 The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations .............................................................208 Draft guidance on reform to workplace vehicle charging tax exemptions .........................................................208 Volunteers needed for review of voluntary payrolling BiKs and expenses........................................................209 HMRC webinars on PAYE – reports and forms P11D ......................................................................................210 Class 1A NICs - Getting it right first time ..........................................................................................................210 HMRC webinars: Expenses and benefits .........................................................................................................211 Professional bodies approved for tax relief (list 3) updated ..............................................................................212 Guidance on using the tax system for fitness at work.......................................................................................212 HMRC expenses and benefits webinars...........................................................................................................212 BiKs with Cash Allowances, Flexible Benefit Packages and Salary Sacrifice...................................................213 Incorrect date issued for P11D submission ......................................................................................................214 Deadline for reporting Expenses and Benefits in Kind approaches ..................................................................214 Clause added to bring about change to OPRA rules for cars and vans............................................................216 Tax relief guidance of flat rate expenses updated ............................................................................................216 UK workers could save millions a year if payroll loans replaced high cost credit..............................................216 Updates made to 480: Expenses and benefits – a tax guide............................................................................217 Are you struggling to submit your PSA calculations on time?...........................................................................218 Professional bodies approved for tax relief (list 3) updated ..............................................................................218 PAYE: PAYE Settlement Agreement (PSA1) ...................................................................................................219

The Chartered Institute of Payroll Professionals

Payroll: need to know

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