CIPP Benchmarking Survey Report 2021

Overall, 12% noted that flexitime was offered as a benefit. Surprisingly, especially due to the current working conditions, this has reduced by 10% when compared to previous figures.

With working environments, patterns and requirements ever evolving, is flexitime now not seen as a benefit but as custom and practice? Is flexitime too formal a mechanism to record flexibility within the workplace?

Next year’s survey will continue to explore how attitudes and working practices change in this area. Will flexible working replace flexitime as the new norm permanently?

In addition to the above, the survey asked if employees were given the option to purchase or sell back annual leave. Nearly 52% of respondents stated that this was offered to employees, with 48% stating it was not. Of those that responded yes, just 10% of them belonged to the public sector.

Reporting benefits and expenses Taxable benefits

The legacy P11D process proved to be the most popular reporting method, however, what stood out was that the public sector does not mix their reporting methods between payrolling and legacy P11D.

The CIPP are keen to monitor if the number of those who use the legacy process, convert to payrolling their benefits in the future, considering HMRC are now labelling P11Ds as the legacy process.

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