GLOBAL PAYROLL MAGAZINE
99
Next steps Some finer details in preparation are still awaited, however, most of the information to prepare for the April 2025 change is now available. Employers also have sufficient initial details to start to review and update their parental leave policies to incorporate the new leave and payment rights, whether there are any other additional occupational considerations and, don’t forget the impacts on pensions, flexible benefits and salary sacrifice arrangements.
Are there any special circumstances? – Child unfortunately dies
If a child dies following an eligible stay in neonatal care, the parent would be allowed to take any remaining SNCL&P within 68 weeks of the child’s birth, in a similar way to parents with a surviving child.
– Adoption disrupted due to Neonatal care
Where an adoption is disrupted following the prospective adoptive parents caring for the child in neonatal care, parents would be allowed to take any remaining SNCL&P within 68 weeks of the child’s birth. – Multiple births / multiple admissions The maximum entitlement of 12 weeks SNCL&P is not increased for multiple births. Eligibility will only be triggered if any (or all) of the babies each spend seven or more continuous days in care. For any overlap in admission between two or more of the babies, any overlap of seven or more days will trigger an entitlement which will be attributed to one of the children and not to all of them separately. Real-Time Information (RTI) payroll reporting changes HMRC indicate that there will be one new reporting data item on the Full Payment Submission (FPS) for the amount of SNCP paid. Two new reclaim and compensation values to date data on the monthly Employer Payment Summary (EPS), similar to other statutory payments.
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
Made with FlippingBook - Online magazine maker