• Legally employed by a UK resident employer, but economically employed by a separate non-resident entity • Expected to stay in the UK for 183 days or less in any 12-month period
It must be shown that for those employees specifically named, who’s presence in the UK is for 60 days or more, that the UK company or branch will not ultimately bear the remuneration specified.
Where there is an agreement reached and in all other aspects the employee falls within the guidelines, then that part of the remuneration not ultimately borne by the UK Company or branch can fall within this arrangement.
Arrangements will not apply where the expense of the remuneration is passed on to another UK Company or branch and not recharged overseas.
If an employee’s presence in the UK is for 59 days or less, it is only necessary to show that the employees were paid via a non-resident employer’s payroll.
The arrangement must not be applied whereby an individual is employed by a UK resident employer, including an overseas branch of a UK resident employer, except where the individuals are sent abroad to work for a separate non- resident entity and return to perform duties in the UK solely for that non-resident employer. Such individuals are not covered by the 60-day rule.
If an employer has only one or two employees potentially affected, they may like to consider applying for an NT code on an individual basis instead.
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Self Isolation due to Contact Tracing notification now a reason for SSP incapacity 29 May 2020
The Department for Work and Pensions have laid a fourth set of regulations that come in to force from 28 May 2020
The Statutory Sick Pay (General) (Coronavirus Amendment) (No. 4) Regulations 2020 apply across Great Britain (England, Wales and Scotland) and will ensure that for a person who has been advised, by a relevant notification, that they have had contact with a person who has coronavirus, and that they should stay at home and self-isolate as a result, is deemed to be incapable of work, and therefore entitled to Statutory Sick Pay.
Guidance on GOV.UK has been updated with this latest development.
CIPP comment
What has your experience been so far as you have applied to reclaim SSP, either for your employer or for your clients. The Policy and research team have so far heard only glowing reports – or at least ‘so far so good’ do you agree? Let us know at policy@cipp.org.uk
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EU Settlement Scheme Update 29 May 2020
The Home Office has announced that the support services and application routes for those applying for an EU settlement agreement are back up and running.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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