Professional December 2017/January 2018

Policy hub

employer who they worked for during the qualifying week (maternity) or matching week (adoption). This means that if they go to work for another employer that did not employ them in the week then the SShPP must stop and you would notify them of the reason why. If the employee has another job you need to know when they will be commencing it to know when to stop the SShPP. Links to further information: http://, Q: Should statutory payments be included in the pay bill for apprentice levy calculations? A: Statutory payments (e.g. statutory maternity pay) are included in the pay bill for the apprenticeship levy calculation because it is based on any earnings that are subject to secondary Class 1 NICs. Statutory payments are liable to these NICs whether or not actually paid. Q: Are there any guidelines available or legal requirements to be met when transitioning from printed payslips to electronic payslips? A: Though there are no specific guidelines for the transition to electronic payslips, there is the requirement in section 8 of the Employment Rights Act 1996 (Right to itemised pay statement). The electronic payslip must be available before or by the day of payment as per the rules for written format. It must be supported and controlled with data protection considerations – so the individual’s information must be held in a manner that is safe and protected. You cannot demand from an employee a personal email address. You may ask but the scheme or access of a payslip cannot be dependent on a personal email address; the employer must consider providing or allowing use of an email address provided by them. If the provision of the payslip is to be placed on a website which the employee accesses, it has to be clear what will happen if the individual leaves. If the right of access to that information will be lost, the individual must be made aware that they will need to make copies of their payslips for future reference, or the employer will need to print copies when required after the person has left the employment. An employer cannot assume the individual has access at home to computers to read their payslip unless the employer

has provided the necessary equipment. This means they will need to be able to view payslips whilst at work; if they don’t have a computer-based job they will have to be able to access a confidential area i.e. computer booth. Printing for the employee must be done in a confidential manner i.e. it has to go to a printer that will be restricted until the person is able to access the printer, and not just automatically print off for anyone to read, or payroll/human resources will have to offer the printing facility on request. There must be consideration of what will happen if the employee is absent (e.g. long- term sickness), where the employee has not chosen to be away from their normal workplace when the payslip would arrive (and not presuming they have access via a computer at home). It means the employer may need to revert to posting hard copies of payslips when the person is not at work to ensure that they will get their payslip on or before pay date. The electronic payslip itself does not have to show the company logo but it does need to clearly display the company name when printed, for the document to have legal status, as individuals need to prove their payslip has value. The movement to electronic payslip is not a contractual change but is a process change and as such needs consultation and clear training for staff. Employers may elect to move all employees at the same time but would need to ensure communication and that staff have proper access to the information. It is usually more effective to stagger the transfer, particularly as the improved speed and clarity of the electronic format will act as an encouragement for more staff to agree voluntarily to the move. n

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Issue 36 | December 2017/January 2018

| Professional in Payroll, Pensions and Reward |

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