Payroll news
Payroll news
Employer Bulletin THE OCTOBER 2021 issue of Her Majesty’s Revenue and Customs’ (HMRC’s) Employer Bulletin has been published and contains a wealth of information for payroll professionals to be aware of – http://ow.ly/fF0430rXR53. The CIPP always advises that those responsible for processing payroll read the publication in full. This issue contains all-important information on the recently announced health and social care levy (flick to page 50 to read what we know so far about the new levy), a reminder to employers regarding the recording of payroll dates over the Christmas period and guidance on how to avoid non-compliant umbrella companies. Tips and Gratuities THE DEPARTMENT for Business, Energy and Industrial Strategy (BEIS) has released its response to the consultation – Tipping, gratuities, cover and service charges – which confirms that: ● tips received by staff must be paid in full by employers ● there will be a requirement for employers to distribute tips in a way that is fair and transparent ● tips must be distributed via a tronc, and a tip must be dealt with no later than the end of the month following the month in which it was paid by the customer. The measures will be brought forward as part of the Employment Bill when Parliamentary time allows. It is expected that the rules will not be implemented any earlier than one year after the Bill has passed. The response can be accessed in full here: http://ow.ly/L6X730rXRbh. FlexibleWorking BEIS HAS been very busy indeed. The department has also published the open consultation – Making flexible working the default – which explores: ● making the right to request flexible working a day one right ● whether the current eight business reasons for refusing a request are all still valid ● requiring employers to suggest alternatives ● the administrative process underpinning the right to request flexible working ● requesting a temporary arrangement. Responses from both individuals and businesses are welcome, and the consultation closes on 1 December 2021. View the consultation here: http:// ow.ly/c0TA30rXRbl.
New tool generates HMRC response times HMRC HAS published a new tool which allows those who have submitted a query to check when they should expect to receive a response. The tool can be located here: http://ow.ly/ uv0o30rXRcY, and asks a series of questions related to the query, including the date on which it was submitted. This generates an expected response date, and if no response is received by that date, the advice is to contact HMRC again. The tool can be used by both individuals and employers to generate response times for queries relating to income tax, self-assessment and tax credits. Agents can also access the tool regarding registering to use HMRC’s online services, authorisation to act on a client’s behalf and amending agent details. Treatment of coronavirus job retention scheme (CJRS) offsets GUIDANCE HAS been published, which explains how to treat offsets relating to the CJRS. To summarise, where an overclaim has been made in relation to one employee under the CJRS, this can be offset by an amount equal to any other amounts that may have been underclaimed in relation to another employee within the same claim period. One of the key things to be mindful of, however, is that an overclaim cannot be offset against an underclaim that was made in a separate claim period – the overclaim and underclaim must have occurred within the same claim period. The guidance is located here: http://ow.ly/3hY430rXRfB.
Diary dates
5 November
Last day of tax month 7
6 November
First day of tax month 8
Last day for submitting a real time information employer payment summary to apply to tax month 7 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method
19 November
22 November
Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
5 December
Last day of tax month 8
6 December
First day of tax month 9
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| Professional in Payroll, Pensions and Reward |
Issue 75 | November 2021
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