The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
statutory deadlines, rather than those who make occasional and genuine errors for which other responses might be more appropriate.
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HMRC issues update to CA39 - Contracted-out salary related pension schemes 20 May 2016
HMRC have issued an updated version of the CA39 - Contracted-out salary related pension schemes
There was an error in CA39 for the 2015-16 tax year where earnings in column 1d are recorded incorrectly by £2 per month (maximum £24) for any employees who are within all of the following:
entitled to pay Married Women's Reduced Rate, in a Salary Related Contracted Out pension scheme, earning above the UEL for 2015-16, are monthly paid, and have their NICs calculated manually by using CA39 tables.
The calculation of NICs is not affected.
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CIPP survey on the BIS consultation on tips, gratuities, cover and service charges 23 May 2016
In August 2015 the Department for Business, Innovation & Skills (BIS) published a call for evidence on tips, gratuities, cover and service charges.
The call for evidence initially focused on the hospitality sector. BIS also received evidence from other sectors where the payment of tips, gratuities, cover and service charges is commonplace, including gambling, betting, hairdressing and taxi operators. The CIPP surveyed members and what was apparent from the responses was the low awareness of the voluntary Code of Practice for payroll practitioners and low visibility for customers on premises where tips and gratuities are administered. There also appears to be a lack of trust in businesses to pass on the full entitlement of tips and gratuities to workers.
BIS has now published a further consultation based around three broad policy objectives that they believe all discretionary payments for service should be subject to; they should be:
clear to consumers that they are voluntary received by workers clear and transparent to consumers and workers in terms of how the payments are treated.
In order to respond to the consultation the CIPP Policy team has created a survey to collect your views and would be very grateful if you could spare a few minutes to respond to this survey .
The survey should take around 10 minutes to complete and will close on 13 June 2016.
Thank you for your help.
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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