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Payroll news
BACS processing calendar THE BACS processing calendar for 2021 is now available at https://bit.ly/3iFlsGQ. Amongst other things, the calendar provides details of the processing arrangements for multiple bank/public holidays in 2021 at Easter and Christmas/New Year, showing by payment arrival date the processing and latest submission dates. (The processing calendar for 2020 can be found here: https://bit.ly/3eLlBIf.) Care workers’ travelling time claims IN EARLY September, a four-year fight by care workers for payment of time travelling was settled by the employment appeal tribunal (EAT) issuing judgement setting out the amounts of pay they were to be paid by their employer. The care workers, most of whom were women, travelled to the homes of service users, incurring lengthy journeys along with waiting time for which they received no payment. Their claims were supported by their trade union. Originally, Sevacare had been commissioned by Haringey Council, London to provide care services for the sick and elderly. The contract, however, passed to Kaamil Education, Diligent Care Services, and Premier Carewaiting. The employers agreed to pay the amounts due within 21 days of the judgment. The settlement calculations, which were in accordance with the terms consented to by the parties, produced amounts due totalling in excess of £100,000. The respondents did not oppose the method of calculation and did not put forward an alternative method. The claimants asked for their methodology for calculating the various claims to be appended to the judgment as a useful guide to similar claims arising in the care sector. The judgment comments that “Calculating NMW compliance where the claimants make multiple care visits each day is a labour intensive and costly exercise. The employment tribunal ordered the claimants to provide schedules of loss by reference to a single pay reference period as a proportionate way to approach compensation, with the underlying premise that the reference period is likely to be reasonably illustrative of the loss, used to calculate the multiplicand. “The reference to all working time in the schedules of loss includes hours worked, travel time and waiting time. However, the claimants have approached the calculation of their losses in a conservative way … [which] favours the respondents.” Bursary payments to apprentices who are care leavers HM REVENUE & Customs (HMRC) has issued guidance confirming that employers do not have to pay any tax, National Insurance contributions and do not have any reporting requirements for the bursary payment to apprentices who are care leavers or in the care of a local authority. This exemption applies for apprenticeships beginning on or after 1 August 2018. The £1,000 bursary payment is made by the Education and Skills Funding Agency to apprentices who are: aged between 16 and 24 and starting an English apprenticeship. For more information see: https://bit.ly/30IyE7V.
Calculating income tax
Calculating Statutory Sick Pay (SSP)
Calculating National Insurance Contributions
Paying Statutory Maternity Pay (SMP)
Diary dates Last day of tax month 7 First day of tax month 8
5 November 6 November
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
For more information or to enrol: Visit: www.cipp.org.uk/basicpayroll Email enquiries@cipp.org.uk
22 November
Call: 0121 712 1044 Live chat with us
Last day of tax month 8 First day of tax month 9
5 December 6 December
cipp.org.uk @CIPP_UK
| Professional in Payroll, Pensions and Reward | November 2020 | Issue 65 28
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