GLOBAL PAYROLL MAGAZINE
27
Flu Jab Seasonal flu immunisations. Where an employer provides employees with immunisations against seasonal flu (“flu jabs”), this is treated as trivial. Parties You might not have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance. To be exempt, the party or similar social function must: be open to all your employees be annual, such as a Christmas party or summer barbecue cost £150 or less per person (which can include other guests such as a partner or family member within the count).
During the COVID period of lockdown, it was confirmed that events can be virtual parties and this remains the case. Shutdowns and payment of holiday in advance If an employer pays their Christmas season holiday pay in advance, so instead of the usual one week’s pay, the employee receives two weeks followed by a week with no payment, then the payroll operation of PAYE is accounted in the following way: For employees with cumulative tax code, calculate and record PAYE using the free for the last week in which no pay is received.
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