The Chartered Institute of Payroll Professionals
Policy Bi-Monthly Newsletter – September 2016
PAYE (Pay As You Earn) CIPP Survey - Off-payroll working in the public sector - reform of the intermediaries legislation 3 August 2016
April 2017 will for the first time require many more payroll professionals to have a working knowledge of the IR35 rules. This reminder provides the last chance for you to respond to this survey and share your opinions about the proposals included within HMRCs Off-payroll working in the public sector - reform of the intermediaries legislation.
The CIPP policy team have published a short survey to collect your opinions about the proposals included within HMRCs Off-payroll working in the public sector - reform of the intermediaries legislation.
Survey responses will support the CIPP written response to this consultation and the survey will remain open until 10 August 2016.
Budget 2016 announced proposals to reform the off-payroll rules for personal services companies working for a public sector engager. This consultation is about reforming the intermediaries legislation to improve its effectiveness in the public sector. It seeks views on the impacts of this change and design details of the policy, including a new digital process to help determine whether an intermediary is in scope of the rules.
The consultation asks for opinions on:
the scope of the reform of the intermediaries legislation how the reformed rules will work ways to minimise burdens on engagers who are affected.
Also included is a summary of responses to the discussion paper published in 2015 .
The survey should take approximately 15 minutes to complete and we would recommend that you have access to the consultation paper whilst you consider the various subjects and questions.
The Continuity of Employment Test 4 August 2016
The Statutory Paternity Pay, Statutory Adoption Pay and Statutory Shared Parental Pay (Amendment) Regulations 2015 , which came into force on 1 February 2016, alter the general regulations concerning the continuity of employment test that is a condition of entitlement to these statutory payments. Previously, if the employee’s employment start date falls in the 26th week before the end of the Qualifying Week (in birth cases) or Matching Week (in adoption cases), so that the employee has a total of 25 complete weeks of continuous service, the employee would not be entitled to the statutory payment. This differed from the Statutory Maternity Pay legislation. The regulatory change means that, in this particular situation only, the first partial week is now rounded up, as it is in the maternity rules, so that the employee has exactly 26 weeks’ service and passes the Continuity of Employment Test.
This regulatory change extends and applies to England, Scotland and Wales.
cipp.org.uk
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