PART 1: DATES, DEFINITIONS AND OBLIGATIONS
2010
Additional paternity leave and pay becomes law (effective date 3.4.2011) Transition period begins, raising retirement age of women from 60 to 65 Mandatory online filing of end of year returns for all employers Additional rate of tax at 50% introduced and personal allowance restricted In-year surcharge introduced – calculated at year end Fit note replaces Med3 sickness certificate Right to request time off for training introduced - 250+ employees Adult rate of NMW starts at age 21 rather than 22, new apprentice rate In-year surcharge introduced – calculated at year end
2011 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Electronic P60s permitted (May 2011) In year online filing for schemes with less than 50 employees 1% increase in employer and employee NICs Restriction of childcare tax relief to 20% Agency worker regulations introduced (effective 1.10.11) Annual allowance for pension tax relief restricted to £50,000 lifetime allowance £1.5m
2012
NICs exemption for CIS holiday pay schemes removed Abolition of defined contribution contracting-out Introduction of auto-enrolment into qualifying workplace pension Real Time Information provision to HMRC (live pilot commences 11.4.12) Unpaid parental leave increase to 18 weeks (8.3.13) Abolition of luncheon voucher and cyclists’ breakfast exemptions No printing, copying or reproduction permitted. Real Time Information provision to HMRC mandatory for all PAYE schemes (between April and September 2013), P38A, P38(S), P14 and P35 abolished and starter checklist introduced Direct Earnings attachment introduced Scottish court order tables amended
2013
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