Payroll news
Carrying forward untaken annual leave IN LATE March 2020, the government announced that workers have not taken all of their statutory annual leave entitlement due to COVID-19 will now be able to carry it over into the next two leave years. The Working Time (Coronavirus) (Amendment) Regulations 2020 (https://bit. ly/2UKgtMs), which amend the Working Time Regulations 1998 (‘the Regulations’), came into force on 27 March 2020. The amendments insert several new paragraphs into regulations 13 and 14 of the Regulations. Regulation 13 now additionally provides that “Where in any leave year it was not reasonably practicable for a worker to take some or all of the leave to which the worker was entitled … as a result of the effects of coronavirus (including on the worker, the employer or the wider economy or society), the worker shall be entitled to carry forward such untaken leave as provided for … and taken in the two leave years immediately following the leave year in respect of which it was due. An employer may only require a worker not to take [such] leave … on particular days … where the employer has good reason to do so.” Regulation 14 now additionally provides for a payment in lieu of any leave carried forward under paragraphs 10 and 11 which remain untaken on the date of termination. Regulation 13 applies to the four weeks of annual leave under the EU Working Time Directive, and not to the UK’s additional 1.6 weeks. Northern Ireland – Increase of limits THE EMPLOYMENT Rights (Increase of Limits) Order (Northern Ireland) 2020 (https:// bit.ly/2Xfhxtw), which came into force on 6 April 2020 in Northern Ireland, sets the statu- tory amounts for the following. ● Guarantee payment – The limit on amount of guarantee payment payable to an employee in respect of any day increases to £30.00. ● Week’s pay – The maximum amount of ‘a week’s pay’ for the purpose of calculating a redundancy payment or for various awards including the basic or additional award of compensation for unfair dismissal, increases to £560. Home-working expenses HM REVENUE & Customs (HMRC) has issued guidance about which expenses – equipment, services or supplies – are taxable if an employee is working at home due to the coronavirus (https://bit.ly/3e0CI8z). Expenses or benefits which are related to the coronavirus can be reported in the employer’s PAYE (pay as you earn) settlement agreement, which means the employer can settle tax and National Insurance contributions (NICs) on any expenses or benefits, even though the responsibility would usually be on the employee, or on both the employer and employee. DWP suspends DEAs THE DEPARTMENT for Work and Pensions (DWP) is advising employers to temporarily suspend making deductions from pay for direct earnings attachments (DEAs) in the peri- od April, May and June. This period could be extended. (https://bit.ly/34ly7JG).
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Diary dates
Last day for submitting a real time information employer payment summary to apply to tax month 1 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non- electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 May
22 May
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Due date by which employees are to receive P60 certificate for tax year 2019–20 31 May Last day of tax month 2 5 June First day of tax month 3 6 June
| Professional in Payroll, Pensions and Reward | May 2020 | Issue 60 24
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