Payroll
Payroll update
Certificates, documents and guidance fromHMRC An individual’s circumstances dictate which certificate or document they are eligible for. The main forms are as follows: ● CA3822 – Tell HMRC about employees going to work in the EEA or Switzerland (http://ow.ly/X4zR30rGg56)
security institution in their country, they will continue to pay social security contributions in that state. The individual or their employer should apply for the certificate or document in scenarios where they are: ● coming to work temporarily in the UK from the EU for up to a maximum of two years ● a multi-state worker working in one or more EU countries and the UK ● a civil servant working for an EU government ● working on board a vessel at sea, with an EU flag ● working as a flight or cabin crew member, where their home base is in the UK. There are various scenarios in which an ...individual’s circumstances dictate which certificate or document they are eligible for. individual should apply for a certificate to continue paying social security contributions in the EFTA states, and are coming to work on a temporary basis in the UK (http:// ow.ly/ak6W30rGgiu). Anyone who comes to work in the UK and is not eligible for a certificate or document from an EU or EFTA state, will be required to pay UK National Insurance contributions. The same applies if somebody comes to work in the UK on a permanent basis.
This focused update course represents the single best opportunity to be briefed and updated on changes affecting payroll.
● CA3837 – Apply for a certificate or document if self-employed in the EU, EEA or Switzerland (http:// ow.ly/8mF530rGg67)
● CA8421 – Check which country’s social security legislation applies to you (http:// ow.ly/NlaG30rGg6t) In situations where HMRC advises an individual that they must pay UK National Insurance contributions, a certificate or document will be issued for use as evidence that there is no requirement to pay social security contributions in the EU or EFTA states. An individual resident in an EU or EFTA state should liaise with the social security institution in the country they come from for advice on applying for a certificate or document. Where an individual’s situation changes, and they wish to check whether this prevents existing social security rules applying to them, they need to send a letter to HMRC, advising: what their circumstances were; what has changed; and when those changes took place. Composition of the EU, EEA, EFTA The EEA comprises 27 EU member states, and their overseas territories that are legally part of the EU, and Iceland, Liechtenstein, and Norway. The latter three countries plus Switzerland are members of EFTA. n
Duration Two consecutive half days
Delivery Online
CPD 7 points
This course covers: The Coronavirus Job Retention Scheme (CJRS) and other developments as a result of Covid-19 Tax and NI contributions Operating Pay As You Earn (PAYE) Statutory pay and leave Statutory deductions Expenses and benefits Pensions Employment rights and other matters
ONLY £192+VAT * FOR MEMBERS
Member states of the EU Austria
Belgium
Bulgaria
Croatia Estonia Greece
Cyprus Finland
Czech Republic
Denmark Germany
France Ireland
Hungary Lithuania
Italy
Latvia
Non-members price: £384.00 + VAT
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania Sweden
Slovakia
Slovenia
Spain
Overseas territories of member states ● France – French Guiana, Guadeloupe, Saint-Martin, Martinique, Mayotte, New Caledonia, Saint Pierre and Miquelon, French Polynesia, Réunion ● Netherlands – Aruba, Caribbean Netherlands, Curaçao, Sint Maarten ● Portugal – Azores, Madeira
● Spain – Canary Islands ● Denmark – Greenland
*price correct at time of print
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| Professional in Payroll, Pensions and Reward |
Issue 72 | July/August 2021
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