MY CIPP
The CIPP’s Advisory Service team provides answers to popular questions
statutory maternity pay (SMP) from the old company. Would this now need to be paid by the new employer? A: Under a TUPE transfer all the conditions of service transfer with the employee. Therefore, the new employer would be responsible for paying the SMP in the same way they must pay salaries. As part of the due diligence carried out prior to the transfer, it’s advisable for the new employer to receive information regarding how much SMP has already been paid and if any keeping in touch (KIT) days have been used, to ensure the employee receives the correct pay and leave. The new employer could also claim 92% of the SMP back from the government (or 103% if eligible). Confirmation can be found in the following link: https://ow.ly/ s56M50QvnZt.
of business mileage undertaken vs private mileage. You also need to implement a process (if you don’t already have one in place) proving you’re satisfied that the cumulative mileage recorded is accurate.
How do you treat e-vouchers and NI purposes?
Where can you find guidance on troncs and the allocation of tips?
Advice regarding tronc schemes Q: Could you provide some general advice on tronc schemes, and confirm whether they have to be registered with HM Revenue and Customs (HMRC)? A: A tronc is a special arrangement with HMRC, where the employer doesn’t control the allocation of tips. This is decided by an appointed troncmaster, who is responsible for collecting, distributing and accounting for pay as you earn (PAYE) on tips. The following links provide a wealth of information: https://ow.ly/FjnX50QvoYv and https://ow.ly/9fBc50Qvp04. If the tips are distributed by the business owner or someone with influence on how the business is run, then the payment is subject to both PAYE and National Insurance contributions (NICs). If you elect a troncmaster to decide on the allocation of tips and to deal with the distribution, and the scheme is agreed with HMRC, then payments are subject to PAYE only. Responsibility for maternity pay during Transfer of Undertakings (Protection of Employment) (TUPE) transfers Q: I’m processing the payroll for a company which has acquired staff from another organisation under the TUPE Regulations. One of the employees was on maternity leave and receiving
What are the timelines for fostering for adoption?
Timeframes for fostering for adoptio n Q: How early can adoption leave and / or fostering for adoption leave commence please? A: The rules are the same for adoption as they are for fostering to adopt, so the leave must begin no earlier than two weeks before the child is expected to be placed and no
later than the date the child is placed. See https://ow.ly/Jxe350QvqKA. It
What can you reimburse in terms of business mileage undertaken in a company motorcycle?
states: “An employee approved as a foster parent and a prospective adopter who has been notified of being matched with a child under section 12B of the Adoption Agencies Regulations 2005, is eligible for SAP, subject to qualifying conditions. Those who meet the qualifying conditions can take SAP beginning no earlier than two weeks before the child is expected to be placed and no later than the date the child is placed.”* Annual leave and statutory maternity leave (SML) Q: Employees are given the option of receiving holiday pay for any bank holidays which fall in the period their SMP sits at 90% of average weekly
Paying fuel costs for company motorcycles Q: Does HMRC publish advisory fuel rates for employees who have a company motorcycle? A: No, advisory fuel rates are only applicable for company cars. If you wish to cover the cost of business journeys for an employee using a company motorcycle, the only way to do this is for the employee to maintain accurate mileage records of all personal and business journeys undertaken, as well as fuel receipts. Then you can reimburse part of the fuel costs proportionate to the ratio
| Professional in Payroll, Pensions and Reward | March 2024 | Issue 98 8
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