COMPLIANCE
period. Some employers fall foul of the law because they fail to consider all these chunks of working time. These could include: l a quarter of an hour to pass through mandatory security checks at the start and end of a shift l a few minutes at the end of the day to tidy up or lock up the premises l travelling time, particularly in the care sector, where workers are entitled to the minimum wage for the time they’re required to spend travelling between clients’ homes. Deductions and payments Employers must ensure deductions taken from wages for items or expenses connected with the job do not take their workers’ pay below the minimum wage. Sometimes, employers deduct from wages to cover the costs of uniforms or safety equipment. This is a particular concern if a worker’s pay is equal to, or just above, the minimum wage, where any deductions can risk taking them under the legal
minimum. It doesn‘t matter whether the worker is instructed to pay for the items themselves, or has the cost taken directly from their pay. The only deduction which won’t reduce a worker’s pay for minimum wage purposes is for living accommodation provided by an employer, but there are strict and specific restrictions on this. Full guidance on how the accommodation offset should be applied can be found via the following link: https://ow.ly/ ZWIN50OLEtE.
helpline, on 0300 123 0116 (Monday to Friday, 8am to 6pm). They offer free and confidential advice and have a translation service. Additionally, HMRC’s NMW promote team carries out a lot of activity to help and support employers to pay the minimum wage correctly. It continues to strengthen and enhance these activities, expanding coverage with aims to contact large numbers of employers, helping to educate them on their responsibilities. n “HM Revenue and Customs' national minimum wage promote team carries out a lot of activity to help and support employers to pay the minimum wage correctly”
Where to find more help These are just a few of the factors which can
lead to a minimum wage underpayment.
It’s important employers take time to understand what’s required of them, to avoid a breach. Full guidance can be found via the following link: https://ow.ly/ gewp50OLHEI. If an employer would prefer to speak to someone, they can call the Advisory, Conciliation and Arbitration Service (Acas)
Payroll Technician Certificate ADVANCED The CIPP’s Payroll Technician Certificate meets the industry’s rapidly evolving requirements for knowledgeable payroll administrators.
The Advanced certificate contains the same content as our excellent Payroll Technician Certificate, but includes three extra modules covering the following areas:
● data protection and audit considerations ● automatic enrolment and pension principles ● administering salary sacrifice for payroll.
Scan to book
Visit www.cipp.org.uk/PTCA for full details and to enrol today
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| Professional in Payroll, Pensions and Reward |
Issue 92 | July - August 2023
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