Non-banking Payday
‘wage incentives’ are available for employers across England Scotland and Wales who can offer an 18-24 year old a job through Jobcentre Plus or the Work Programme.
The wage incentive is available if someone is employed for 16 hours or more each week in a job lasting more than 26 weeks. There are two rates: • for part-time work between 16 and 29 hours a week – £1,137.50 • for full-time work of 30 hours or more a week – £2,275. This will be paid 26 weeks after the employee starts work. Small businesses with fewer than 50 employees can claim a part payment eight weeks after the employee starts work. Wage incentives are primarily available to private, voluntary and community sectors and social enterprise employers. Central government departments, their executive agencies and Non- Departmental Public Bodies (NDPBs) are excluded from claiming them, however the wider public sector such as NHS trusts, are not. When the young person starts work the Work Programme provider or Jobcentre Plus, will issue a wage incentive claim form with details on how and when to make the claim. The payment is claimed from Jobcentre Plus who validate the claim and make the payment directly into the employer’s bank account. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS In addition, a new wage incentive scheme is available to employers who recruit a young person from Work Choice in England, Scotland and Wales – a specialist disability employment programme that provides tailored support to help disabled people who have the most complex support needs. NON-BANKING PAYDAY Where a regular pay day falls on a non-banking day (such as a Saturday, Sunday or Bank Holiday) and payment is made on the last working day before the normal pay day, the payment shall be treated for PAYE and NICs purposes as though it had been paid on the normal payday. (For example, 6th April 2019 was a Saturday and if a wages payment was brought forward to 5th April 2019 it could have been treated as week 53, leading to a wrongful additional amount of Income Tax beign deducted. In fact it could still have been treated as made in the new tax year, i.e. as week 1 of the new tax year, 2019/20, because the 6th is the normal pay day.) NON-CASH VOUCHER A non-cash voucher is any voucher, or similar document or token capable of being exchanged (either singly or together with any other such vouchers, stamps, documents or tokens, whether immediately or after a time) for money, goods or services (or any combination of two or more of those things) and includes a transport voucher and a cheque voucher. No printing, copying or reproduction permitted. Care must be taken with some retail vouchers which purport to be exchangeable for goods only but in fact allow the customer to get change in cash if the value of the goods purchased comes to less than the face value of the voucher. For PAYE and NICs purposes this is considered to be a wholly cash voucher. NON-CASH BENEFITS Changes made to the Sex Discrimination Act 1975 and reflected in the Maternity and Parental
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