Money paid into and out of these funds is currently exempt from NICs for employers who are involved in construction operations and if the employees in question are personally involved in construction work. This NICs exemption will be withdrawn from 30 October 2012. For PAYE tax purposes, include the cost of holiday pay stamps or credits in gross pay only if the fund you use hasn't been approved by HMRC. If the fund has been approved, you can disregard these costs, as well as any holiday payments to your employees that the fund makes. This is because approved funds already deduct tax from their payments to employees.
Further information can be found through the links below:
HMRC - special holiday pay schemes
HMRC - Class 1 NICs: Earnings of employees and office holders: Holiday pay
CALL FOR EVIDENCE - EU PROPOSAL FOR A POSTING OF WORKERS ENFORCEMENT DIRECTIVE
20 June 2012
The Department for Business, Innovation and Skills has issued a Call for Evidence seeking views from UK stakeholders on recent proposals from the European Commission for a Posting of Workers Enforcement Directive. The proposals are likely to have an impact on businesses who employ posted workers or post workers to other Member States and workers posted to or from the UK. Those in the construction sector who post workers to other Member states or who make use of posted workers through sub-contracting work to EU contractors will be particularly affected. Views and evidence are sought on the likely type and scale of these impacts, which will help inform the UK’s negotiating position.
The CIPP Policy Team will be studying this document and if necessary will issue a survey to obtain members’ views.
Employment Tribunals
TRANSFERS
17 April 2012
In the absence of a relevant TUPE transfer, can an individual's employment transfer from one employer to another without the employee's consent?
Daniel Barnett’s Employment Law Bulletin reports:
No, says the EAT in Gabriel v Peninsula Business Services .
The Claimant was employed by Peninsula as a marketing consultant. Peninsula purchased the shares of a company later known as Taxwise Services Ltd. The Claimant was moved to Peninsula's 'Taxwise Department' and on to the Taxwise payroll, but ostensibly remained employed by Peninsula.
CIPP Policy News Journal
12/04/2013, Page 36 of 362
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