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Payroll news
Payroll news
Recordingworking time IN THE case Federacion de Servicios de Comisiones Obreras v Deutsche Bank SAE, the advocate general of the Court of Justice of the European Union has given opinion that in order to comply with duties under the Working Time Directive, national law must require employers keep records of actual time worked by workers. Court decisions mostly follow the opinion of the been published (http://bit.ly/2Vz76fZ). ● Holiday pay – Additional guidance for calculating holiday for workers whose hours and/or pay are not fixed, can be found here: http://bit.ly/2IP7cyQ. And briefly… ● 480 guide – The 480 (2019) Expenses and benefits – A tax guide which reflect changes for tax year 2019–20 is available: http://bit.ly/2tRqYPy. ● Employer Bulletin – Issue 76 (February 2019) has been published by HMRC (http://bit.ly/2UheCfi). ● P45 design – The design specification for P45(Online) (starter and leaver details) has
Advisory fuel rates THE ADVISORY fuel rates changed with effect 1 March 2019 and apply, until further notice, to all journeys made on or after this date. For one month from the date of change, employers could choose to use either the previous or revised rates. Employers may therefore make or require supplementary payments if they so wish but are under no obligation to do either. HM Revenue & Customs (HMRC) will accept that if the employer pays up to 4 pence per mile when reimbursing their employees for business travel in a fully electric company car there is no taxable profit and no class 1 National Insurance contributions (NICs) to pay. The advisory electricity rate will be published alongside advisory fuel rates and kept under review. Employers can, however, use their own rate which better reflects circumstances if, for example, the cars are more efficient, or if the cost of business travel is higher than the guideline rate.
Enrol today at cipp.org.uk/FDpayroll
advocate general, but not always. The absences calendar used by
Engine size
Petrol
Diesel
LPG
Up to 1400cc
11p 10p 7p
Deutsche Bank only permitted recording of absences for full working days, and the hours worked on a particular day were not recorded.
1401cc to 1600cc
10p
14p
8p
1601cc to 2000cc
11p
Over 2000cc
21p 13p 14p
Increase of limits THE EMPLOYMENT Rights (Increase of Limits) Order 2019 (http://bit.ly/2TcpMWr) has been laid before the UK parliament and subject to approval will come into force on 6 April 2019 in England, Wales and Scotland. ● Guarantee payment – The limit on amount of guarantee payment payable to an employee in respect of any day increases to £29.00. ● Week’s pay – The maximum amount of ‘a week’s pay’ for the purpose of calculating a redundancy payment or for various awards including the basic or additional award of compensation for unfair dismissal, increases to £525.
Delivered in conjunction with
Diary dates
1 April 5 April
Increases to NMW rates have effect
Last day of tax month 12 (2018–19)
For more information or to enrol: Visit: cippqualifications.org.uk Email education@cipp.org.uk
First day of tax month 1 (2019–20)
6 April
Daily rate of SSP increases Welsh rates of income tax and prefix ‘C’ tax codes begin Weekly rates of SMP, SAP, SPP, SShPP increase
Call: 0121 712 1023 Live chat with us
7 April
Last day for submitting a real time information employer payment summary to apply to tax month 12 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 April
22 April
cipp.org.uk @CIPP_UK
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| Professional in Payroll, Pensions and Reward |
Issue 49 | April 2019
*correct at time of publication
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