04:05 Issue 1

GLOBAL PAYROLL MAGAZINE

73

“The nuances of what to do for periods of absence such as holiday and sickness is not clear. Many employers will not currently be providing hours where not previously required.”

So the aspects for employers in the UK to ready themselves with are, where are paid worked hours to be obtained from and how is that to be populated into payroll each period? What software updates are required to ensure that the paid worked hours are reported on the regular FPS submission? And if there are no paid worked hours – what reason is to be applied? Brexit change to holiday pay and entitlement With the United Kingdom having left the European Union, some aspects of the EU directive impacting UK legislation are now being able to be varied. The UK Working Time Regulations mirrored many aspects of European Convention with the entitlement and pay of 4 weeks annual leave. In addition, the UK awarded an additional 1.6 weeks leave which could be used to cover the payment of bank and public holidays. For holiday years commencing on or after 1st April 2024, for Irregular Hours and Part-Year workers, new method options of Holiday Accrual and Rolled Up Holiday have been introduced. The General Election is looming The past few years have seen significant turmoil within UK employment. With

Brexit and then COVID-19 measures, home working for a sinkable group has become a new norm where it suits. With under a year left of the current government, a general election may see a change in direction with a whole new raft of payroll changes.

Are we heading for another turbulent year?

Author: P Simon Parsons MSc FCIPPdip MBCS

Simon Parsons has been a major contributor to SD Worx’s payroll expertise since 1984. Besides being influential in the development of SD Worx’s payroll services, he is also a key presence on several HMRC consultative groups and committees. A fellow of the Chartered Institute of Payroll Professionals and one of the original Masters of Science in Payroll Management, Simon is a regular author and speaker on reward and payroll. He is Chair of IReeN, the electronic exchange with government user network, and Honorary Chair of the BCS (the chartered institute of IT) Payroll Specialist Group. Simon is a regular GPA panellist and contributor. Payroll, HR and Legal Services | SD Worx

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