Statutory Sick Pay extended to individuals who are shielding 16 April 2020
Regulations, due to come into force on 16 April 2020 mean that any person classed as extremely vulnerable and at very high risk of severe illness from coronavirus (COVID-19), and who have been advised to remain at home for at least 12 weeks will be entitled to Statutory Sick Pay (SSP). The process is known as shielding, and the regulations mean that people are deemed as incapable of work for the period in which they are shielding. If an individual cannot work as they are shielding due to coronavirus (COVID-19), then they will be entitled to receive SSP for every day that they are unable to work. They will be entitled to SSP from day one of sickness, in line with how SSP will be paid to those self-isolating, or absent, due to coronavirus. Individuals must, however, shield for a minimum of four days to be eligible for SSP payment from day one. Individuals must also meet the other eligibility requirements for SSP. The changes have been made, as previously those individuals who were shielding were not entitled to SSP , and the amendments are intended as a safety net for individuals in cases where their employer opts not to furlough them under the Coronavirus Job Retention Scheme (CJRS) and does not have other suitable policies in place, e.g. allowing the individuals to work from home.
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Deadline for filing Appendix 4 reports extended 17 April 2020
HMRC has confirmed that the deadline for Appendix 4 reports has been extended from the standard date of 31 May 2020 to 31 July 2020.
Appendix 4 guidance
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Waspi women call for state pension access 22 April 2020
Women who were born in the 1950s, affected by the increase to the state pension age, and who are members of the group Women Against State Pension Inequality (Waspi) have urged the government to grant early access to the state pension to those affected by the COVID-19 pandemic. The Waspi group argue that early access to the state pension for Waspi women due to reach state pension age this financial year will mean that the government does not have to support them through other measures, namely furlough payments or benefits. They have also recommended early access to pension credit for women who are otherwise eligible. Some individuals aren’t entitled to this support as their income is too low, but they cannot access other support, such as universal credit. Individuals must receive a minimum income of £144.38 a week if single, or £229.67 if in a couple to qualify for pension credit. The Waspi group has been opposing the recent raises to the state pension age for women, which were accelerated by the Pension Act 2011. Along with fellow campaign group Backto60, they have argued that changes were unfairly implemented and gave affected individuals insufficient time to prepare, or to make alternative plans. Both groups state that compensation should be awarded to any impacted women, but back in October 2019, the High Court rejected claims from Backto60 that the changes to state pension age were discriminatory. The group will appeal this decision in July 2020.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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