PART 1: DATES, DEFINITIONS AND OBLIGATIONS
1993
Income Tax (Sub Contractors in the Construction Industry) regulations Income Tax (Employers) Regulations (PAYE regulations) Trades Union Reform and Employment Rights Act (TURERA) Introduction of Self-Assessment Asylum & Immigration Act and Employment Rights Act become law Institute of Payroll and Pensions Management (IPPM) formed Data Protection Act amended The Compact Payroll Reference Book first published National Minimum Wage Act and Employment Relations Act become law Working Time Directive adopted
1996 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 1998 1999 2000 Metric weights and measures introduced on 1st January by adoption of European directive Introduction of WFTC & DPTC, Tax Credits to be paid through payroll to replace Family Credit Euro currency became legal tender on 1st January in all EU member states except Denmark, Great Britain and Sweden 2001 2002
Fixed Term Employees (Prevention of less favourable treatment) Regulations introduced State Second Pension (S2P) replaced the State Earnings Related Pension Scheme (SERPS) Statutory Adoption & Statutory Paternity, Pay & Leave introduced 1% Employers’ NI charge introduced on earnings above Upper Earnings Limit Flexible Working Regulations introduced New Tax Credit regime for payment via employer payrolls New CSA regime and second type of DEO No printing, copying or reproduction permitted. Debt Arrangement schemes introduced Mandatory Electronic Payment for large employers
2003
2004
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