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● cost £50 or less to provide ● not be cash or a voucher that can be exchanged for cash ● not be a reward for the work or performance of an employee ● not be given as a result of contractual entitlement. Gifts, and not just the ones given at Christmas, are limited only by the imagination of the human resources team, but increasingly they are becoming more imaginative than a turkey or bottle of wine. The final cost to a large employer may be significant, but as long as the above criteria are met for each employee, the principle will apply regardless of the final cost. Be mindful that accurate records which evidence that the criteria have been met, must be maintained. We received 165 responses to the poll, which asked “How will your employer process the value of your seasonal gift?” 39% of respondents marked their response as not applicable but, of those where the question did apply, 48% stated that the processing would fall within the trivial benefit rules. Of the remaining relevant respondents: 29% said that their employer used a pay as you earn settlement agreement; 13% would be payrolling the value; and just 8% would be using the P11D return route. Ho ho ho!? Our final festive light-hearted poll asked: “What personality type is your employer at Christmas?” We gave a number of options ranging from miserly-Scrooge to generous Father Christmas, and it would appear that as 2018 draws to a close, many employees perceived their employers to be both. With a slight majority, 33% cited their employer as being akin to Scrooge – which provides a reminder to the employer that we may not be seen by others as we see ourselves. However, this was followed closely by 31% referring to their employer as Father Christmas. The Grinch was next in the pecking order at 18% followed by The Snowman employer coming in at 8%. Level pegging finished off the poll results with 5% of respondents seeing their employers as a Naughty Elf and 5% as Bob Cratchit. As with all our polls, it is only a
snapshot in time, from a certain number of people, and from unknown industries as the poll is in an unrestricted area of our website. However, results can help provide an indication of a trend at a certain time or identify areas that may be of issue. ...guidance does not include more of the detailed, complex scenarios... (Itemised Pay Statement) (Amendment) Order 2018 comes into force on 6 April 2019. This requires employers to show on the payslip the number of hours worked by the employee for which they are being paid, but only in situations where the employee’s pay varies as a consequence of the time worked during the pay reference period. Shortly before Christmas, the Department for Business, Energy and Industrial Strategy (BEIS) published a small guide (just seven pages) to help provide clarification on what actions employers will need to take regarding their payslips for pay periods beginning on or after 6 April 2019. The minimal guidance includes a small number of examples (below) that aim to demonstrate the simplistic approach intended by this legislation: ● a salaried worker with no variable pay ● a salaried worker with additional variable pay ● a worker paid by the hour ● a worker paid by the hour with additional pay for unsociable hours ● a salaried worker takes unpaid leave ● an hourly worker on statutory sick pay. We are disappointed that this guidance does not include more of the detailed, complex scenarios cited by stakeholders, and we fear this will lead to confusion amongst employers. However, we continue to be in discussions with BEIS regarding the detail. As ever, we welcome any comments to policy@cipp.org.uk . n Payslip information The Employment Rights Act 1996 ● term-time workers ● day rate workers
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| Professional in Payroll, Pensions and Reward |
Issue 47 | February 2019
*correct at time of publication
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