Payroll news
Payroll news
Payroll and HR legislation update 50% DISCOUNT FOR CIPP MEMBERS *
Leave accrual during parental leave THE EUROPEAN Court of Justice has held in the case Tribunalul Botosani v Dicu (https://bit.ly/2RCHhug), that during her period of parental leave taken under provisions of the Parental Leave Directive (PLD), the employee, Ms Dicu, did not accrue annual leave under the Working Time Directive. The PLD permits European Union member states to define the status of the employment contract during periods of parental leave. Ms Dicu had taken maternity leave, parental leave and then annual leave. Her employer refused to grant her five days of annual leave on the ground that parental leave was not a period of actual work as Romanian law enables the contract to be treated as suspended during this leave. NM/LW compliance and enforcement IN SEPTEMBER, the Department for Business, Energy & Industrial Strategy (BEIS) published the report NLW and NMW: government evidence on compliance and enforcement 2017/2018 (https://bit.ly/2MWc7dQ), providing an overview of national minimum/living wage (NM/LW) enforcement activity during 2017/18. Evidence presented in the report covers, amongst other things: estimated non-compliance with the minimum wage; statistical estimates of low-paid jobs; enforcement operations and statistics.
RTI data 2019–20 HM REVENUE & Customs (HMRC) has released the technical specification for real time information (RTI) internet submissions for tax year 2019–20 (https://bit.ly/2OdxFZd). Noteworthy changes include: ● Wales tax regime indicator ‘C’ added ● car fuel indicators revised: ‘F’ for diesel cars meeting Euro standard 6; ‘D’ for all other diesels; ‘A’ for all other cars ● three new data items for postgraduate loans: indicator; amount recovered in year and in period. And briefly… ● BACS 2019 calendar – available here: https://bit.ly/2ORk6xO. ● SAYE schemes – since 1 September 2018, employees in a save as you earn (SAYE) scheme provided by their employer for purpose of buying shares in their company can delay monthly contributions on a maximum of twelve occasions, without causing the contract to be cancelled. ● Salary sacrifice – HMRC’s Clearances Team, which can be asked to confirm the tax and NICs implications of scheme, has a new email address: nonstatutoryclearanceteam.hmrc@hmrc.gsi. gov.uk. ● P45 for April 2019 – HMRC has confirmed that there will be no changes to form P45 to reflect the commencement of postgraduate loans in April 2019.
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Updated every seven days **
Class 1A NICs on termination payments THE PROPOSED class 1A National Insurance contributions (NICs) on termination payments will not be reported via full payment submission returns for tax year 2019–20. Although ministers have not yet decided on an implementation date, the government does intend to impose this liability on the taxable portion of a termination payment in real time. If liability is implemented for the 2019–20 tax year, it would most likely be as an annual charge reported and payable in 2020 via a P11D(b) return along with other class 1A NICs liabilities.
** Correct at time of publication. Course materials checked and updated where necessary, every seven days. * Terms and conditions apply.
For more information or to book online: Visit: cipp.org.uk Email info@cipp.org.uk Call: 0121 712 1000 Live chat with us
Diary dates
5 November
Last day of tax month 7
6 November
First day of tax month 8
Last day for submitting a real-time information employer payment summary to apply to tax month 7 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non- electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 November
22 November
cipp.org.uk @CIPP_UK
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Issue 45 | November 2018
| Professional in Payroll, Pensions and Reward |
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