MY CIPP
PAYROLL news
New non-statutory tipping guidance for employers THE DEPARTMENT for Business and Trade has released non-statutory guidance for employers on how to follow the code of practice on the fair and transparent distribution of tips. The Employment (Allocation of Tips) Act 2023, which came into effect on 1 October, aims to protect employees and ensure they receive the full amount of any tips or gratuities they are given by preventing employers from withholding them. The new guidance: l applies to all business and industries where the workers receive tips l intends to help employers understand and apply the code of practice l is not legal advice
l is not an exhaustive record of what is within acceptable limits of the code of practice or the Employment Rights Act 1996. The guidance is planned to support an employer’s assessment of a troncmaster’s decisions, where a troncmaster is used to operate the scheme. It can be found here: https://ow.ly/swCI50TFsGj. Employers that are unsure of their obligations are advised to seek independent legal advice.
Real time information (RTI) data item updates for 2025-26 HM REVENUE and Customs has released the updated RTI data field scheme for the upcoming tax year. The document is designed to provide software developers with the correct information for what each section of the RTI submissions should look like and can be found here: https:// ow.ly/pGMN50TFti1. Within the 2025-26 technical specifications there are a couple of areas worth highlighting. These are:
l the addition of ‘Employee workplace postcode’ which must be entered if the employee’s National Insurance letter is F, I, L, S, N, E, D or K. This is in relation to the new requirements for the postcode to be provided where a worker is on a code indicating they work in a freeport or investment zones site l the addition of statutory neonatal care pay year to date indicators on both the full payment submission and employer payment summary. These items have been added to the full item guide, which can be very useful for troubleshooting and error identification with RTI submissions.
Diary dates
1 November 5 November
The CIPP’s graduation ceremony
Last day of tax month 7
First day of tax month 8
6 November
Last day for submitting a real time information employer payment summary to apply to tax month 7 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 November
22 November 5 December 6 December
Last day of tax month 8 First day of tax month 9
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| Professional in Payroll, Pensions and Reward |
Issue 105 | November 2024
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