The Chartered Institute of Payroll Professionals
News On Line
SSP Waiting Days amendment for coronavirus to end 24 March 2022 14 March 2022
The Coronavirus Act is due to come to an end on 24 March 2022, the suspension of the three-day waiting period for coronavirus related illness will cease on this date. The normal three waiting days for Statutory Sick Pay (SSP) are to be applied from 25 March 2022 onward. This comes two years after the suspension of normal law received Royal Assent.
Until then, employees should be paid SSP from the first qualifying day of sickness, as long as a period for incapacity to work has been formed (4 days ill, including non-working days).
Ensure that your payroll systems are up to date and do not provide SSP from day one in error. Occupational sick pay, paid at an employer’s discretion, remains unaffected.
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Self-Assessment late filing bulk agent appeals process 14 March 2022
The deadline for 2020-21 Self- Assessment returns was 31 January 2022, However Her Majesty’s Revenue and Customs (HMRC) did not issue penalties if submitted by 28 February 2022. This easement was provided due to the impact the coronavirus has had on individuals and businesses.
HMRC has recognised that some agents are still having difficulties meeting their obligations because of the pandemic. For this reason, coronavirus may be used as a reasonable excuse for appealing late filing claims.
Agents will now be able to appeal penalties on late filing for the 2020-21 tax returns, this will not be available on late payment, or any other, penalties. The bulk appeal process will be available for appeals made before 6 May 2022.
• the template must only be used for 25 or fewer clients. If you need to submit an appeal on behalf of more than 25 clients, you should complete a second template • each envelope you return using the above address should contain no more than one template of 25 or fewer clients. If you complete multiple templates, these should be sent in separate envelopes (max one template per envelope) • all fields on the template should be completed – without this, HMRC won’t process the appeal for that client • this template must only be used where the return was not filed by 28 February 2022 due to coronavirus. If the penalty is subject to appeal on other grounds, please use existing channels.
The usual method for appeals can still be used and this service should only be used where it is a coronavirus related reasonable excuse and appealing more than one client.
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Extension to National Insurance exemption for coronavirus diagnostic tests 17 March 2022
The government has announced the extension of Class 1 National Insurance (NI) relief where employers reimburse employees for the cost of coronavirus tests. This will apply to both employee and employer NI.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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