Payroll news
Payroll news
Salary overpayment A FORMER healthcare worker, who was overpaid by £21,524 in wages over a period of eighteen months from April 2017, has been sentenced by Merthyr Tydfil Crown Court to imprisonment for six months (suspended) and to undertake 180 hours of unpaid work. However, Lauren O’Keefe, a single parent, spent all the money and does not have to make repayment. Sentencing her, the judge said he accepted O’Keefe felt “real remorse” for her actions. (https://www.cipp.org.uk/nhsop) Employer Bulletin ISSUE 80 of HM Revenue & Customs’ (HMRC’s) Employer Bulletin , which was published online in October (http://bit.ly/2VTxNNP), contains much payroll-related content, including: ● changes for UK employers sending workers to the EU, EEA or Switzerland ● PAYE (pay as you earn) settlement agreements and Welsh rate of income tax ● reporting PAYE information in real time when payments are made early at Christmas ● disguised remuneration – loan charge ● termination payments – employees paid by equal monthly instalments ● changes to PAYE special arrangements for short-term business visitors ● employment allowance reforms – changes to eligibility rules from April 2020 ● company car tax regime – new bands for ultra-low emission vehicles from April 2020 ● childcare vouchers – unused vouchers, and FAQs ● trivial benefits in kind – clarification ● paying for fitness equipment – pecuniary liability. HMRC are encouraging more people to sign-up to receive an email alerting them that a new edition of the Bulletin has been published. HMRC’s email alert system is no longer tied to a PAYE reference number so there are now no restrictions on who can receive alerts. To sign-up visit http://bit.ly/2QhZv6j. Payroll data breach AN APPEAL by Morrisons, the supermarket chain, against data breach compensation claims by over 9,000 individuals was heard in the Supreme Court in early November. The retailer, which was held vicariously liable by initially the High Court and then the Court of Appeal, contends that it is not to blame for the action of a former senior internal auditor who downloaded certain payroll system details of 100,000 employees and posted them online. Morrisons argues that there was not a sufficiently close connection between the former employee’s wrongful conduct and what he was employed to do to justify the ruling of vicarious liability. The final decision is expected in 2020. (http://bit.ly/2NMQLmR) Basic PAYE Tools development THE ONLINE user guidance for HMRC’s Basic PAYE Tools indicates that from April 2020 functionality for the software to provide payslips will be available to users (http://bit. ly/33ThX9q). The software is typically used by small employers with fewer than ten employees but also by those employers using payroll software that does not have functionality to check a new employee’s National Insurance number or send an employer payment summary or an earlier year update to satisfy real time information requirements.
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Diary dates
Last day for submitting a RTI employer payment summary to apply to tax month 8 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 December
22 December
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
5 January
Last day of tax month 9
6 January
First day of tax month 10
Last day for submitting a RTI employer payment summary to apply to tax month 9 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 January
T: 0800 0390116 E: sales@intelligosoftware.com W: www.intelligosoftware.com
2 February
Due date for returns P46(Car) for quarter to 5 January 2020
5 February
Last day of tax month 10
6 February
Last day of tax month 11
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| Professional in Payroll, Pensions and Reward |
Issue 56 | December 2019 - January 2020
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