PART 1: DATES, DEFINITIONS AND OBLIGATIONS
now includes the apprenticeship levy.
Technically the apprenticeship levy is supposed to be paid monthly no matter what the size of the PAYE liability, however the very few small employers who would be liabile for the levy would tend to add this to their quarterly payments. Payments of Class 1Aand Class 1B NICs are not included in the requirement to pay electronically but can be paid in this way if the employer chooses. The due date for cleared payments made electronically is the 22nd of the month, or the last working day before the 22nd if this falls at a weekend, public or Bank Holiday. COPYRIGHT © 021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS No printing, copying o reproduction permitted. Any employer can take advantage of this extended date if they choose to pay electronically. Cheque and cash payments still have a due date of 19th of the month. An employer whose cheque is cleared by 19th of the month will not incur a penalty even though he has not paid electronically. Approved payment channels are: • BACS Direct Credit and Direct Debit (introduced January 2009) • Bank or Building Society Internet or Telephone Banking Service • Billpay (Debit Card over the Internet, personal cards cannot be used) • Credit card (introduced January 2009, personal cards cannot be used) • Faster Payments (introduced December 2011) • CHAPS and Paymaster • Bank Giro but only for employers who receive a payment booklet. Further details on electronic payment can be found on the HMRC website at https://www.gov.uk/pay-paye-tax#3. From April 2015 the current late payment surcharge was replaced with an automated in-year late payment penalty. In addition, HMRC introduced an on- line appeals process for employers who do not agree with the penalty notice issued. EMPLOYMENT EQUALITY (AGE) REGULATIONS 2006 These regulations came into effect on 1st October 2006 and prohibit discrimination in employment and vocational training on grounds of age. Parallel changes were reflected to statutory adoption, maternity, paternity, shared parental and sick pay under amendments to the Social Security & Benefits Act 1992. The introduction of the regulations requires that employers make no: • reference to age as a condition of employment • requirement for a person to be 16 or over to be an employee – by redefinition of the term ‘employee’ • exclusion from entitlement to SSP for a person over the aged 65 or over, whilst all other qualifying conditions for statutory payments remain (qualifying and entitlement periods). The regulations also: • make it a requirement to pay apprentices aged 19 or over, or in their second year of
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