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(HMRC) to double check the stance. It may be that the individual has been provided with different cars over the years, which could be deemed to be new benefits each time. Therefore, for peace of mind we would advise you to seek clarity from HMRC on this. If you were to provide the individual with a cash payment, it would be classed as earnings under Section 62 of ITEPA 2003 (https://ow.ly/jtut50YQYfl) and subject to pay as you earn tax and Class 1 NI contributions (NICs) This individual would be on NI category letter C, so only employer Class 1 NICs would apply. Rules around curtailing maternity leave part-way through a maternity week Q: Can someone curtail their maternity leave part-way through their maternity week? For example, if their maternity week runs from Thursday to Wednesday, can they curtail on a Sunday? A: An employee can end or curtail their maternity leave on any date they choose, if they’ve taken at least the statutory minimum of two weeks (or four weeks if a factory worker). However, statutory maternity pay (SMP) is always a weekly payment, and to end part-way through a week of SMP would mean the employee loses their entitlement to SMP for that whole week.
Thursday to the Sunday. The following Statutory Payments Manual provides information regarding the timing of SMP payments: https://ow.ly/1Oy650YQYso. Guidance on statutory parental bereavement leave (SPBL) and pay (SPBP) for employees in Northern Ireland Q: Can you please provide some guidance regarding SPBL and SPBP in relation to the requirement to report the employee’s work address on the full payment submission (FPS) for employees in Northern Ireland? If a company’s registered office is in mainland UK, but it has employees that live and work remotely in Northern Ireland, would these employees be gainfully employed in Northern Ireland or Great Britain for the purposes of SPBL and SPBP? A: When SPBP is paid to an employee in Northern Ireland, there are new data items on the FPS that should be included. These are data items 223- 225, with data item 225 requiring a valid Northern Ireland postcode for the employee’s workplace. There are also new data items on the employer payment summary or ‘EPS’, which are data items 221-222, for recovery of the statutory payment and associated NIC compensation. The real time information (RTI) data item guide can be found here: https://ow.ly/gLbB50YQYAZ. As per 167ZZ17 (2) of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (https:// ow.ly/rZG450YQYEC), an employee is defined as being gainfully employed in Northern Ireland under a contract of service or in an office with earnings. To be gainfully employed in Northern Ireland, the work the employee does needs to be connected to Northern Ireland in a meaningful way, usually through location and legal jurisdiction. You should refer to the contract of employment to determine which legislation applies here, whether that be Northern Ireland or Great Britain.
Q: The senior leadership team keeps asking me to carry out non-compliant processes. I’m finding it difficult to say no due to their position within the business. Could you provide some guidance on this please? A: This can be very uncomfortable to deal with. Although it might prompt an emotional response, remain calm and listen to the suggestion or request that’s been made. Acknowledge that you appreciate their perspective and ask for the request in writing. This is to provide clarity and establish best practice for audit purposes. Resist the temptation to provide a response immediately and allow time to reflect on the request. This will show that you aren’t just dismissing the idea outright. Research the topic, and establish the facts and any non-compliance issues. The subject matter will determine where you need to look. You may need to seek guidance from HMRC, The Pensions Regulator or another third party. Alternatively, you can contact our Advisory Service, as our team is always happy to help. You should then be able to suggest a compliant approach and explain the reason for not processing the request as expected. This may be due to financial implications such as penalties or fines, which could be applied to breaches relating to the national minimum wage or automatic enrolment, for example. Although non-compliance in these areas may have financial implications, it could also result in reputational damage to the business. If you need further support, you should contact your human resources team, as you must also consider your own wellbeing throughout this process.
Can an employee end their maternity leave part-way through the maternity week?
In the example provided, if the employee ended or curtailed their maternity leave on the Sunday, the SMP would be payable up to and including the Wednesday prior to that, but they wouldn’t be due any SMP for the
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