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is deemed to make the transferee or employer who has inherited the employees a successor business, and, as nobody’s employment has ended, no P45s should be issued. Please see the following link, https://ow.ly/6bfO50Wocpe, from which the excerpt below was taken: “Moving employees to a new payroll under a different employer reference 1. Transfer the payroll records to the new employer reference. 2. Send HMRC a full payment submission (FPS) under the old employer reference – include leaving details, such as pay and tax figures for the year to date. 3. Provide employees who have transferred with details of their total pay and deductions up to the date they moved payrolls – you do not need to give them a P45. 4. Send HMRC an FPS under the new employer reference – read ‘Submit an FPS under a new employer reference’ for more information on what to include. 5. Update your payroll – read ‘What to do on your payroll’ for more information.” Statutory sick pay (SSP) for term- time workers Q: We have an employee who works term-time only but is paid their salary in 12 monthly payments, so there’s no break in their contract. The employee provided a sick note which ran into the Easter holidays. Would the time within the school holidays be classed as absence? Should the hours within this period be deducted from the salary as they normally would be during term time with SSP paid instead, or should the absence come to an end automatically, even though the sick note ran into the holidays? A: Entitlement to SSP will depend on the type of contract the employer has with their educational and term-time workers. Where a contract is ongoing between term time, entitlement to SSP will continue during and after the holiday periods until the end of the period of incapacity for work or until the contract ends, whichever is earlier. You can find this information verified here: https:// ow.ly/foRp50Wof27. An employee’s contract should confirm how much sick pay is, how long it can last and any rules the employer has concerning sick pay. It may be written in the contract that employees receive more than SSP and this can be referred to as company,
contractual or occupational sick pay. Where the employment contract grants entitlement to occupational sick pay, this usually runs concurrently with SSP. Further guidance can be located at https://ow.ly/zlMV50Wof77 and https://ow.ly/vi1X50Wof7J.
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Pack content:
How do you establish payment of SSP to term-time workers during school holidays?
Posters, bunting and flags for use around your workplace
Working from home allowance during maternity leave Q: When someone is taking a period of maternity leave, are they still entitled to the £26 working from home allowance per month, or is this paused for the duration of their leave? A: When an employee is on statutory maternity leave (SML), their benefits are protected, as per Section 75 of the Equality Act 2010. Please see here: https://ow.ly/ zY6j50WrNyY. You then need to examine the guidance in the Employment Rights Act 1996, Section 71. This stipulates that an employee must benefit from all terms and conditions of their employment while on SML, except for basic remuneration (for which, statutory maternity pay serves as a substitute). The employer must keep providing all the benefits that the employee normally receives as part of their job. However, the working from home allowance may or may not be classed as a benefit, depending on the exact circumstances behind it being granted. Further information can be found here: https://ow.ly/fCkw50WrNJg. You should seek advice on the agreement you made when you initially agreed to pay this to the employee. Is this seen as a benefit or is it seen as basic remuneration to help with working from home costs? Any members reading this who claim the home working allowance should take the opportunity to familiarise themselves with the rules behind it, as HMRC is ploughing investment into this area, and checking where home working allowance and tax relief claims aren’t valid. You can see more here: https://ow.ly/g41Z50WrO8K. n
Phone / tablet / desktop / video call wallpapers
E-cards to send to colleagues to show your appreciation
Are there any NMW considerations when recovering an overpayment?
Social media hints and tips
Banners to use on email and social media
Printable sticker templates
Information about CIPP membership benefit packages
Plus much more...
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| Professional in Payroll, Pensions and Reward |
Issue 113 | September 2025
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