Will CEO pay ratio reporting change Fat Cat Friday timeline?..........................................................................185 The Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019 .....185 Executive rewards: paying for success’ ............................................................................................................186 ONS Figures show UK wage growth has slowed and unemployment has fallen..............................................187 Gumtree Jobs research highlights 25% gender pay gap in hospitality sector for low-income jobs ...................187 Top bosses who work three days could earn above the average worker’s pay for the whole of the year .........188 Holiday pay ..........................................................................................................................................................190 Pimlico Plumbers – too late to claim for holiday pay.........................................................................................190 Holiday Pay and Voluntary Overtime................................................................................................................190 PSNI holiday pay case could have UK-wide implications .................................................................................191 Holiday pay claims increase since tribunal fees abolished ...............................................................................192 Holiday pay calculations for term-time workers ................................................................................................192 Calculating holiday pay if using the 52 week reference period .........................................................................193 Holiday pay guidance updated for term-time workers.......................................................................................194 Government campaign launched to ensure workers receive the correct holiday pay .......................................195 BEIS relax rules to respond to COIVD-19 impact on taking annual leave ........................................................195 Modern Working Practices (Good Work Plan) ..................................................................................................198 Good Work Plan – major reforms to workplace rights ......................................................................................198 Labour Market Enforcement Strategy 2018-19: government response ............................................................199 Good Work Plan – legislation laid.....................................................................................................................199 Labour market Enforcement Annual Report 2017/18 .......................................................................................200 Good work plan: establishing a new single enforcement body for employment rights ......................................201 Compensation for flexible workers facing cancelled shifts................................................................................201 Good Work Plan: Proposals to support families ...............................................................................................202 Labour Market Enforcement Strategy 2019/20 .................................................................................................203 Impact Assessment for addressing one-sided flexibility ...................................................................................205 Flexible working and family-related leave and pay policies ..............................................................................205 Call for evidence: non-compliance with right to work checks............................................................................206 Labour Market Enforcement Strategy 2020 to 2021: call for evidence .............................................................207 Expenses, Benefits & Reward........................................................................ 209 Childcare..............................................................................................................................................................209 Employer Supported Childcare closes to new applicants .................................................................................209 Tax-Free Childcare...........................................................................................................................................210 CIPP response to BEIS consultation on neonatal leave and pay .....................................................................211 Child Benefit and the High Income Child Benefit Charge .................................................................................212 Amendments to timings surrounding Tax-Free Childcare payments ................................................................212 Company Cars .....................................................................................................................................................214 Company Car Tax Diesel Supplement .............................................................................................................214 Advisory Fuel Rates for Company Cars from 1 March 2019.............................................................................214 Advisory Fuel Rates for Company Cars from 1 June 2019...............................................................................215 Taxable benefits and rules for measuring CO2 emissions ...............................................................................215 Advisory Fuel Rates for Company Cars from 1 September 2019 .....................................................................216 Car and car fuel benefit calculation to change..................................................................................................217 Advisory Fuel Rates for Company Cars from 1 December 2019 ......................................................................217 Ultra-Low Emission Vehicles ............................................................................................................................218 Advisory Fuel Rates for Company Cars from 1 March 2020.............................................................................218 The Van Benefit and Car and Van Fuel Benefit Order 2020.............................................................................219 General Expenses, Benefits & Reward News ...................................................................................................220 Changes to the treatment of expenses for unpaid office-holders......................................................................220 The Income Tax (Approved Expenses) (Amendment) Regulations 2019 .........................................................220 Guide 480 Expenses and benefits....................................................................................................................221 CIPP webcast on Payrolling Benefits in Kind....................................................................................................221 PAYE: end-of-year expenses and benefits (P11D)...........................................................................................222 PAYE Expenses & Benefits (P11D)..................................................................................................................222 E-bike Cycle to Work scheme in new era of green commutes..........................................................................223 ABAB - payrolling benefits in kind.....................................................................................................................223 Cycle to work scheme implementation guidance for employers .......................................................................225 PAYE Settlement Agreement deadline 6 July...................................................................................................227 Special arrangements for part-time Office Holders...........................................................................................227 Research shows a lack of understanding amongst employees on the taxation of benefits in kind ...................228 Gift cards increasingly popular incentive among businesses............................................................................228 Voluntary office-holders: payments in respect of expenses..............................................................................229 Approved professional organisations and learned societies (list 3) ..................................................................230
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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