The Chartered Institute of Payroll Professionals
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With more judgements on IR35 being given, does this help our understanding of the regulations or just muddy the waters further? This is a very complicated area of tax and employment law, hopefully these rulings will lead to further clarity for all employers who need to understand them.
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Statutory Sick Pay coronavirus provisions set to end on 24 March 2022 22 February 2022
In a statement made to the House of Commons, Boris Johnson laid out plans for ‘living with Covid’ in which he announced the end of mandated self-isolation.
In the statement, and the response published on GOV.UK, it was also announced that the Statutory Sick Pay (SSP) waiting days amendment is to end on 24 March 2022, then the coronavirus act provisions come to an end. From this date those who are off work with covid will receive SSP under the normal statutory conditions.
The government will be releasing updated public health guidance on 1 April 2022 in line with the changes being made for the general public and businesses.
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Employers who pay oversea tax on behalf of employees- late reporting reason added 4 March 2022
Following feedback from employers who engage with globally mobile employees, Her Majesty’s Revenue and Customs (HMRC) has updated guidance to allow late reporting of tax for certain circumstances.
Employers paying foreign tax on an employee’s behalf will be allowed up to one additional month to process PAYE and National Insurance contributions. This extension is given if the employer is unable to complete the required calculation in the usual RTI deadlines of “on or before payment”. This will only apply to globally mobile workers who remain tax residents in the UK.
Where this is applicable, employers are advised to use th e late reporting reason code “G”, usually used for a “reasonable excuse”. HMRC’s full code description for the amendment is as seen below.
HMRC code Situation
When to report
G
You are paying foreign tax on your employee’s behalf and it is taking longer than usual to calculate the PAYE and National Insurance contributions on that tax
As soon as possible and no later than one month after usual reporting date — select ‘Late reporting reason’ code G
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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