Payroll news
Payroll news
ASOS and pay deductions THE UNIVERSITY and College Union (UCU) warned in March that universities looking to exploit the law to withhold large sums of money from staff involved in industrial action over pensions are storing up problems for the future and could prolong strike action. There are different approaches at universities with regards to staff taking action short of a strike (ASOS), with some reserving the right to withhold pay but without declaring how much or when they will do so. The University of Sheffield said if staff did not reschedule missed lectures within two days it would deduct 25% of their salary and after five days it would deduct 100% of salary. The University of St Andrews University said it would deduct 100% of salary, with the University of Kent saying it would withhold 50% of pay while reserving the right to withhold 100%. Some universities, however, recognised the dispute had reached a crucial stage and had rowed back from a previous hostile position. Sally Hunt, UCU’s general secretary, commented “It is encouraging that some universities recognise we are at a crucial stage in this dispute and are adopting a more conciliatory tone”, but urged institutions like Kent, Sheffield and St Andrews to do the same. Advisory fuel rates THE ADVISORY fuel rates changed with effect 1 March 2017 and apply, until further notice, to all journeys made on or after this date. For one month from the date of change, employers could choose to use either the previous or revised rates. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
Itemised payslips Significant change to provisions of the Employment Rights Act 1996 will have effect in Great Britain in 2019: ● Hours worked – The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018, which comes into force on 6 April 2019, adds to the list of particulars that must be included in the itemised pay statement. Employers will be required to include on employees’ payslips 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. ● Workers – The draft Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018, which has a proposed ‘in force’ date of 6 April 2019, will extend the right to receive an itemised pay statement to all workers, and not just ‘employees’. And briefly… ● Employer Bulletin – Issue 70 (February 2018) (http://bit.ly/2F2iKJj) provides information on a wide range of payroll topics. ● IR35 Forum minutes – The minutes of the December 2017 meeting of the Forum can be found here: http://bit.ly/2otaXNG. ● Class 1A NICs – The 2018–19 guide on Class 1A National Insurance contributions (NICs) on benefits in kind is available here: http://bit.ly/2HQwGXY. ● Spotlight 32 – HM Revenue & Customs has published Spotlight 32 concerning a failed attempt to avoid pay as you earn income tax and class 1 NICs on employment income by a managed service company (http://bit.ly/2bbxABO). ● NMW underpayments – According to figures obtained by Pinsent Masons, the number of complaints of suspected national minimum wage (NMW) underpayments received by HMRC has more than doubled in a year to 5,053 (http://bit.ly/2CMrHns). Correction In ‘Diary dates’ in the March issue, the date when the upper and lower limits for automatic enrolment increase should have been shown as 6 April, not 1 April. The Editor apologises for this mistake. Increase of limits THE EMPLOYMENT Rights (Increase of Limits) order 2018 has been laid before the UK parliament and subject to approval will come into force on 6 April 2018 in England, Wales and Scotland. ● Guarantee payment – The limit on amount of guarantee payment payable to an employee in respect of any day increases to £28.00. ● Week’s pay – The maximum amount of ‘a week’s pay’ for the purpose of calculating a redundancy payment or for various awards including the basic or additional award of compensation for unfair dismissal, increases to £508.
Diary dates
Engine size Up to 1400cc
Petrol
Diesel
LPG
5 April
Last day of tax month 12
11p
9p
7p
6 April
First day of tax month 1
1401cc to 1600cc 1601cc to 2000cc
9p
Last day for submitting a real time information employer payment summary to apply to tax month 12 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
14p
8p
19 April
11p
Over 2000cc
22p 13p 13p
22 April
15
| Professional in Payroll, Pensions and Reward |
Issue 39 | April 2018
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