CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 1: DATES, DEFINITIONS AND OBLIGATIONS

deduction on each payday.

Neither is there any guidance on what to deduct where the employee: • receives multiple weeks wages at one time • has insufficient earnings to make the full deduction, or • is already having deductions under an English court order (Earnings and Current Maintenance Arrestments are recalled when a DAS is set up but the issue around existing English Orders that the Scottish authorities have no power to recall has yet to be resolved). COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Student Loans Income related student loans are not included in debts covered by the scheme. DEFAULT RETIREMENT AGE The default retirement age of 65 was abolished from 1st October 2011 unless its retention could be objectively justified for a specific employment after that date. No employee may be issued with a default notice of retirement at age 65 after 5th April 2011. Employers will be able to exclude employees from the provision of contractual benefits that are provided on an insured basis e.g. medical insurance if to do so allows premiums to be maintained for other staff at a cost effective level, but not if such benefits are provided as part of pension scheme benefits e.g. life insurance. DEPENDANT LEAVE The right to time off contained in the Employment Rights Act 1996 came into effect on 15th December 1999, via The Maternity and Parental Leave etc. Regulations 1999 (Maternity and Parental Leave etc. Regulations (Northern Ireland 1999) and provides the right for reasonable unpaid leave in family emergencies involving a dependant - parent, wife, husband, child or someone who lives as part of the family and for whom the employee is the main carer. Qualification This is a “day one” right so no continuous service with the employer is required. Provision for leave applies: • to help when a dependant falls ill, has been involved in an accident or has been assaulted • to make longer term care arrangements for a dependant who is ill or injured • to deal with an unexpected break down in care arrangements for a dependant when a dependant partner gives birth • to deal with an unexpected disruption or breakdown in care arrangements involving a dependent child during school hours, or on a school trip. Contractual provisions The employee remains in employment but need not be paid and will not be bound by any contractual terms except terms relating to good faith and confidentiality, which will also bind the employer. On return to work the employee is entitled to return to his or her former job, or a job with the same or better status, terms and conditions as the former without detriment. Seniority and pension rights built up before taking leave are protected during leave. No printi g, copying or reproduction permitted.

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