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Parental Bereavement Leave and Pay
• Preparing for changes to Employment Allowance • P9 Notice of Coding • Basic PAYE Tools – New Release • A reminder on Benefits in Kind with Cash Allowances, Flexible Benefit Packages and Salary Sacrifice • Reporting expenses and benefits • Small business survey – Tell ABAB • Short-Term Business Visitors • Trivial Benefits • Ultra Low Emission Vehicles and Diesel Supplement Company Car Tax Exemption changes • Changes to the income tax and NICs treatment of emergency vehicles – end of transitional arrangements from 6 April 2020 • Issues regarding payroll identification of secondees to the UK in error • Disguised Remuneration • Business Tax Account -2013-2014 data to be removed • Register as an employer • A reminder for employees to update their Personal Tax Account • Sporting Testimonials & Termination Payments budget measure • Update on Termination Payments • News from The Pensions Regulator • How does the ageing workforce affect you? • Upcoming changes to Employment Law • Booklet 480 online • A new digital tool from the Department for International Trade
The CIPP will continue to alert its members when Employer Bulletins are released.
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Employer Bulletin: Budget Special 19 March 2020
HMRC has published an Employer Bulletin Budget Special that provides a high-level overview of some of the main headlines that may be of interest to employers.
The Budget 2020 Edition is also available in the Welsh language and covers subjects that include:
Employment Allowance increase as from 6 April to eligible employers. The increase will take the current maximum annual amount from £3,000 to £4,000. The legislation applicable to the increase can be found here.
Eligible businesses and charities will be able to claim a greater reduction on their Secondary Class 1 National Insurance contributions liability. The £4,000 will count towards de minimis State aid limits which, for the following trade sectors are:
Primary production of agriculture products €20,000 Fisheries and aquaculture sector €30,000 Road Freight Transport sector €100,000 Industrial / Other €200,000
From 6 April 2020, the Employment Allowance will be available to employers who have a secondary (employers) Class 1 NIC bill in the preceding tax year that is less than £100,000.
Off-payroll working rules from April 2020 in the private and third sectors will continue to roll out as initially proposed but will see the recommendations brought in, in a bid to improve the delivery of these latest reforms, which are:
• In the first year, customers will not be required to pay penalties for errors that relate to off-payroll, with the exception of cases where there has been deliberate non-compliance
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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