International Students
follows that there is no entitlement to pay when an employee is not available due to industrial action/trade dispute (strike). Earnings already due are not affected by subsequent industrial action and should be paid in the normal way. The employer is not obliged to make special arrangements for striking employees to receive payment of wages or salary. Any Income Tax refunds due to employees must be withheld for as long as the employee is involved in a trade dispute. Strike Pay Calculation When calculating the amount of deduction that should be made for absence in respect of a strike, employers must, when determining the daily rate of pay, include in the calculation formula payment days classified as a public holiday or annual leave. In the case of Cooper v Isle of Wight College it was determined that deduction had be made using the calculator of 1/260th for each day, not 1/228th (working days). COPYRIGHT © 2021 THE CHARTERED INS ITUTE OF PAYROLL PROFESSIONALS INTERNATIONAL STUDENTS International students who are not nationals of a European Economic Area (EEA) Country may enter the UK to study under Tier 4 of the Points-Based system of Migration introduced in March 2009. The higher education institution must also sponsor them. Whether they are allowed to work whilst in the UK and for how many hours per week will depend on the nature of their leave to remain in the UK and will be shown on their Identity card (also known as a Biometric Residence Permit). This system is likely to apply to EU citizens after 30th June 2021 unless the UK and the EU reaches an alternative agreement. ITEMISED STATEMENT OF PAY An employee (see pension payments below) has the right under the Employment Rights Act 1996 (S8), at or before the time of payment, to receive from the employer a written and itemised statement of pay. It is generally accepted that electronic pay statements constitute a written and itemised statement of pay in law. All employers should have, by now, reviewed their electronic statements in the light of the Data Protection Act 2018. When a net payment is made in multiple and differing ways, details of the amount and pay method in each case should be included. Where an employee has been provided with a detailed schedule of fixed deductions, there is no need for the employer to itemise those elements on every pay statement. Details must however be provided at least once annually, and any changes must be advised. No printing, copying or reproduction permitted. The statement should include: • the gross amount of wage or salary • the amounts and details of each fixed and variable deduction • the net amount of wage or salary due • the amount of any student loan recovery. Since April 2019 the right to an itemised statement to pay has been extended to all “workers”. In addition, employers are also now required to include hours of work information on pay
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