Payroll news
Payroll news
Statutory bereavement pay and leave PARENTS WHO lose a child (under the age of 18) or who suffer a still-birth from 24 weeks of pregnancy on or after 6 April 2020 may have a statutory right under the Parental Bereavement (Leave and Pay) Act 2018 to parental bereavement leave (PBL) and statutory parental bereavement pay (SPBP). PBL will be a ‘day one’ employment right, but eligibility for SPBP will be subject to certain qualifying conditions. SPBP will predominantly follow the same administration rules as all other parental statutory payments and will be treated as earnings for tax and class 1 National Insurance contributions. Regulations are to be laid setting out details, such as definition of a bereaved parent, the window in which the entitlement can be taken, how the leave and pay can be taken, record keeping, and how the entitlement will work in practice. Detailed guidance for parents and employers will be available on GOV.UK with a target publication date of December 2019. There will also be forms available for employers/employees to use, which includes employer’s record keeping forms and the employee’s declaration form for SPBP. The P60 certificate will include a new section to record SPBP figures. HM Revenue & Customs (HMRC) has published Software developer guidance – Statutory parental bereavement pay (SPBP) reporting , which can be fund here: www.cipp.org.uk/sdg . October Employer Bulletin ISSUE 80 of HMRC’s Employer Bulletin , which can be found here: http://bit.ly/2VTxNNP, contains a section headed ‘Guidance for employers on reporting PAYE information in real time when payments are made early at Christmas’. This section advises that “If you do pay early over the Christmas period, please report your normal (or contractual) payday as the payment date on your full payment submission (FPS) and ensure that the FPS is submitted on or before this date.” Agencyworkers DRAFT REGULATIONS have been laid which, when approved, will amend the Agency Workers Regulations 2010 with effect 6 April 2020. The Agency Workers (Amendment) Regulations 2019 (http://bit.ly/2IHK1E9), which extend to England, Wales and Scotland, make amongst other things provisions in respect of: ● ● requirement to provide written statement ● ● unfair dismissal and the right not to be subjected to detriment, and ● ● special classes of person. All agency workers will be entitled to receive equal pay as their permanent equivalents, once a twelve-week employment period has passed, whether or not they are paid between assignments. Guidance for employment businesses providing a ‘key information document’ for agency workers, is available here: http://bit.ly/2OBVoRx. Employment businesses can download the blank key information documents and adapt as necessary. The requirement to provide such a document operates from 6 April 2020 by virtue of new regulation 13A of the Conduct of Employment Agencies and Employment Businesses Regulations 2003. After this date all new agency workers must be given this document before agreeing terms with an employment business.
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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 6 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 November
T: 0800 0390116 E: sales@intelligosoftware.com W: www.intelligosoftware.com
22 November
15
| Professional in Payroll, Pensions and Reward |
Issue 55 | November 2019
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