Power Of Attorney
to all employees working in the UK even for temporary periods. The Directive does not however prevent workers benefiting from more favourable terms that might apply to similar workers in the state from which they are posted. Workers from non-member countries must not be given more favourable terms and conditions of employment than those applicable to similar workers from Member States. On 29th May 2015 the EU voted to extend equal pay rights to all posted workers and also to provide better protection against exploitation and fraud. So far the extension appears to have affected construction workers only; however, all member states had until 28th May 2020 to implement the new rules in full. A full consultation exercise was conducted in the UK and ended on 24th September 2015. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS The UK implemented the directive in The Posted Workers (Enforcement of Employment Rights) Regulations 2016 with corresponding legislation for Northern Ireland. Further legislation was passed in 2020 for agency workers with EU exit matters dealt with in The Employment Rights (Amendment) (EU Exit) Regulations 2019. POWER OF ATTORNEY A person (donor) can delegate authority to another person to act on their behalf in financial and business matters (power of attorney). There is only one type of power that may be granted - lasting, however this can take two forms, health and welfare or property and financial. A ‘lasting power’ may be granted by a donor in advance of becoming incapable, enabling the attorney to act after the donor has lost capacity to act independently and this replaced the enduring power of attorney from October 2007, though enduring powers registered prior to October 2007 continue to be operational. A nominated person, or attorney must be over 18 years of age, be mentally capable and not bankrupt. Any number of persons may be appointed, including a bank or a company. A ‘lasting power’ must be registered with the Court of Protection before attorneys may act on the donor’s behalf and whilst this will always happen when the donor becomes mentally incapable of acting on his or her own behalf, it is advisable to register powers sooner rather than later to account for the time needed between applying and obtain registration. Implementation of the powers, where it is proven they must be exercised, can then occur instantly whereas an unregistered power must be registered before it can be invoked and this may take several weeks, sometimes months. Notice of registration will be given to the donor, certain near relatives and other co-attorneys. A fee is charged for each power to be registered. Powers, which a donor may delegate to an attorney, include signing of cheques, administering accounts (which includes dealing with an employer and the payroll administrator), share dealing, making reasonable gifts to those related to the donor, and if the health and welfare power is applied for and granted, any decision making in respect of health care. Where more than one attorney is appointed, they may be appointed jointly (they must act together) or severally (they may act individually). In addition, each may be allotted separate areas of responsibility. No printing, copying or reproduction permitted. PROBATE An organisation holding money in a deceased person’s name will need to know to whom payment may be made. A specified person will have the responsibility for collecting all monies owed to,
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