Commission is "in" says ruling ......................................................................................................................... 122 Calculating holiday pay .................................................................................................................................... 122 Holiday pay: Lock decision appealed ............................................................................................................... 122 Northern Ireland case considers voluntary overtime in holiday pay calculations.............................................. 123 ACAS update guidance on Holiday Pay calculations ....................................................................................... 124 Carrying over holidays when absent due to sickness ...................................................................................... 124 1.7 million missing out on paid holidays ........................................................................................................... 125 Acas summer holiday guidance ....................................................................................................................... 125 Holiday pay when part time workers increase hours ........................................................................................ 126 Employers must include commission in holiday pay calculation ...................................................................... 126 Zero hours contracts.......................................................................................................................................... 128 Zero hours employment contracts: exclusivity clause ban avoidance .............................................................. 128 Employment Tribunal: Zero hours workers ...................................................................................................... 128 Underemployed versus zero hours contracts................................................................................................... 129 Exclusivity clauses in zero-hour contracts finally banned................................................................................. 129 Exclusivity clauses in zero hour contracts........................................................................................................ 130 Jersey's Royal Court sheds light on zero hours contracts................................................................................ 130 Zero hours contracts – ONS update ................................................................................................................ 131 Guidance on zero hours contracts ................................................................................................................... 132 Zero-hours contract employees as happy as permanent, full-time employees ................................................ 132 Protection for zero-hour contract workers ........................................................................................................ 133 Expenses, Benefits & Reward ........................................................................ 134 Company Cars .................................................................................................................................................... 134 Advisory Fuel Rates for Company Cars from 1 March 2015 ............................................................................ 134 Advisory Fuel Rates for Company Cars from 1 June 2015 .............................................................................. 134 Advisory Fuel Rates for Company Cars from 1 September 2015 .................................................................... 135 VW emissions - HMRC confirm position regarding previously submitted P11Ds ............................................. 135 Company car users can now update their details online .................................................................................. 135 Advisory Fuel Rates for Company Cars from 1 December 2015 ..................................................................... 136 Advisory Fuel Rates for Company Cars from 1 March 2016 ............................................................................ 136 General Expenses, Benefits & Reward News................................................................................................... 138 Delay on introduction of Trivial Benefit Exemption........................................................................................... 138 End of year expenses and benefits forms ........................................................................................................ 138 Annual NHS surcharge is treated as taxable earnings..................................................................................... 138 No P11D to submit - online tool now available................................................................................................. 138 End of year expenses and benefits.................................................................................................................. 139 Amendments to 2014-15 P11D and P11D guide ............................................................................................. 139 Deadlines for expenses and benefits returns ................................................................................................... 140 Approved professional organisations and learned societies ............................................................................ 140 Employment and Payroll Group: salary sacrifice and expenses ...................................................................... 140 The deadline for submission of completed P11Ds has now passed ................................................................ 141 Draft legislation: review of employee benefits and expenses........................................................................... 141 Tax exemption for travel expenses of members of local authorities................................................................. 142 Five year rail fares deal will save commuter costs ........................................................................................... 142 Expenses exemption to replace dispensations from 6 April 2016 .................................................................... 143 490 Employee travel - tax and NICs guide for employers ................................................................................ 144 Travel and subsistence framework discussion paper....................................................................................... 144 Payrolling online service now open for registration .......................................................................................... 144 CIPP survey – HMT Travel and Subsistence: discussion paper ...................................................................... 145 Scale rate expenses payments for employee travelling outside the UK........................................................... 146 CIPP response to call for evidence on tips, gratuities, cover and service charges .......................................... 146 Payrolling Benefits in Kind – guidance amended ............................................................................................. 147 Approved professional organisations and learned societies ............................................................................ 148 The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015.................................................... 148 Government to gather evidence on salary sacrifice ......................................................................................... 148 Trivial benefit exemption will come into force from 6 April 2016....................................................................... 148 Employment Intermediaries and tax relief for travel and subsistence .............................................................. 149 Employer provided living accommodation – call for evidence .......................................................................... 149 CIPP response to the HMT Travel and Subsistence: discussion paper ........................................................... 150 HM Treasury gathers evidence on the use of salary sacrifice and flexible benefit arrangements .................... 151 CIPP survey on employer provided living accommodation .............................................................................. 151 Regulations laid for employee benefits and expenses simplification measures ............................................... 152 CIPP response to consultation on employer provided living accommodation .................................................. 152 Payrolling Benefits in Kind guidance ................................................................................................................ 153 Bespoke scale rates and transitional arrangements ........................................................................................ 153 Payrolling Benefits - PBiK portal ...................................................................................................................... 154 Beneficial loan arrangements - official rate of interest for 2016-17 .................................................................. 155 Draft guidance for tax exemption for trivial benefits in kind .............................................................................. 155 Salary sacrifice guidance ................................................................................................................................. 155 Fewer than half of nurseries can implement free childcare boost .................................................................... 155 No return of Class 1A National Insurance contributions................................................................................... 156 Salary Sacrifice schemes can be discontinued during maternity leave ............................................................ 156
CIPP Policy News Journal
25/04/2016, Page 6 of 453
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