CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

Labour Market Strategy Call for Evidence response Published: 11 September 2023 Emailed: 13 September 2023

As the government recess is now over, many of the calls for evidence and consultations released prior are coming to a close. The latest to close is the call for evidence from the Department for Business and Trade (DBT).

The consultation is run for the Director of Labour Market Enforcement, Margaret Beels and aims to tackle and resolve issues in the labour market including exploitation, policy side-effects and non-compliance. The director oversees three main enforcement bodies:

• HM Revenue and Customs (HMRC) National Minimum Wage team • the Gangmasters and Labour Abuse Authority (GLAA) • the Employment Agency Standards Inspectorate (EAS).

The CIPP’s consultation response is available on the policy hub of our website for members to read, along with all the other consultations and calls for evidence that we have responded to.

Keep an eye out for future consultations and let us know if there are any you would like to have your input in on.

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Draft regulations: proposed amendments in respect of salary advances Published: 11 September 2023 Emailed: 13 September 2023

There are two regulation amendments proposed, one for income tax and the other for social security (National Insurance).

Under current rules, salary advances should be reported to HMRC via RTI when they are processed and the usual contractual payment than also reported. The proposed amendments will change this requirement to only need the contractual, main payment to be reported in full.

This is stated to reduce administrative burden, reducing the number of RTI submissions needed, as well as assisting with HMRC processes such as PAYE coding and universal credit errors.

Within the February employer bulletin, HMRC stated:

“ Employers who are currently reporting salary advances on or before the contractual pay date may continue to do so until new legislation is in place. ”

Keep an eye out for updates from the policy team where we will want your opinions to inform our consultation response.

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Northern Ireland consulting on extensions to automatic enrolment Published: 26 September 2023 Emailed: 27 September 2023

Following from the successful Royal Assent of the private members bill in the UK, Northern Ireland are consulting on implementing similar changes to automatic enrolment (AE).

They are seeking powers to reduce the age limit for AE as well as reduce or abolish the lower earnings limit. Currently the proposals are to give ministers the power to implement these changes and further consultation would be required in order to consider the timing and approach.

The current consultation, from the Department for Communities, is an impact assessment of the proposals an dhow they impact pension savings across the country.

cipp.org.uk

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