POLICY HUB
Gender pay gap (GPG) reporting requirements Q: We operate as part of a group of companies, with each legal entity having its own PAYE reference and company registration. Some of the companies within the group have over 250 employees and others have less. Do we only need to complete GPG reports for those companies with more than 250 employees, or, as we’re part of a group which has combined employees of more than 250, do we need to complete the reporting for all companies within the group? A: The first paragraph within the following guidance provides directions on this: https://ow.ly/XKeT50QLqxX. Please see the below: “You must do this for: l each year that you have 250 or more employees on your snapshot date l each separate ‘legal entity’, if you are part of an organisation or group with more than one legal entity.” The section titled ‘If your organisation is part of a group’ also provides further information. n
benefits showing there that they’re not currently in receipt of. This can be done by selecting the ‘Pay As You Earn (PAYE)’ box, then clicking ‘Check current tax year’, and finally ‘View or update employment details’. The PTA can be accessed here: https:// ow.ly/z3GC50QLrag. Please also note that payrolling of BiKs will be mandatory from April 2026. See more information here and ensure you’re prepared: https://ow.ly/4jpe50QLrhR. What happens during a Transfer of Undertaking (Protection of Employment) (TUPE) transfer for the purposes of SSP? Q: Our company has recently split into two, with half of our employees transferring under a TUPE arrangement to a new company with a new pay as you earn (PAYE) reference. One of the transferring employees is on long-term sick and their entitlement to SSP is due to run out shortly. Are they entitled to any SSP from the new company? A: TUPE protection means that where an employee has transferred to another company, their employment terms and
conditions also transfer from the old company to the new, so continuity of employment is maintained. Therefore, if the employee was eligible to receive SSP under the old company, their right to this would continue. As the employee was receiving SSP when the business split, it must continue to be paid until their entitlement to SSP is exhausted. When the entitlement to SSP ceases, you should review the situation as per these HMRC guidelines: https://ow.ly/ ALZt50QLu2u. Please also see a link to HMRC information regarding TUPE transfers: https://ow.ly/67py50QLu6j and the Statutory Payments Manual to provide further details regarding SSP: https://ow.ly/LXR850QLu9S.
How do you treat e-vouchers for tax and NI purposes?
Let’s take a look at GPG reporting requirements.
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| Professional in Payroll, Pensions and Reward |
Issue 99 | April 2024
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