Payroll news
Payroll update
This focused update course represents the single best opportunity to be briefed and updated on changes affecting payroll.
SSP, and end of shielding IN MARCH, the Department of Health & Social Care issued a letter (see https:// bit.ly/2Rnv3Ks) updating the guidance for clinically extremely vulnerable people. With effect from 1 April 2021, these people are no longer advised to shield and cease to be eligible for statutory sick pay (SSP) solely on the basis of being advised to shield. They may, however, be eligible for SSP (or employment and support allowance) if they are sick or unable to work, either due to coronavirus or wider health reasons, subject to meeting the eligibility conditions. Also, they may continue to be eligible under the coronavirus job retention scheme until 30 September, providing their employer agrees.
NMW record-keeping requirements WITH EFFECT 1 April 2021, the record-keeping requirements in regulation 59 of the National Minimum Wage Regulations 2015 (https:// bit.ly/2PQI52Z) are amended by the National Minimum Wage (Amendment) Regulations 2021 (https://bit.ly/3seVkHu). The period for which an employer must retain records sufficient to establish that the worker is being remunerated at a rate at least equal to the national minimum wage (NMW), is increased from three years to six years. However, the amendment applies in relation to an employer’s records made before 1 April 2021 only if, immediately before this date, the employer was already required to keep the records. The increase to the retention period ensures alignment with the period for which employers could be issued with a notice of NMW underpayment.
This course covers: The Coronavirus Job Retention Scheme (CJRS) and other developments as a result of Covid-19 Tax and NI contributions Operating Pay As You Earn (PAYE) Statutory pay and leave Statutory deductions Expenses and benefits Pension Employment rights and other matters
Car-sharing – taxation GUIDANCE HAS been updated to clarify the income tax and National Insurance contributions implications where a car-sharing arrangement which enables employees to travel to work in a car with one or more other employees stops due to unforeseen and exceptional circumstances (https://bit.ly/32bVnto). If the cessation relates to coronavirus and the employer’s provision of transport or reimbursement of the expense of transport from the employee’s home to their workplace, may be exempt. The total number of exempt journeys, however, must not be more than sixty in a tax year. And briefly… ● NSR Appendix 7A and 7B – The deadline for submitting returns NSR Appendix 7A and NSR Appendix 7B for tax year 2019/20 has been extended due to the pandemic from 31 March 2021 to 30 June 2021. ● Northern Ireland – With an effective date of 6 April 2021, the Employment Rights (Increase of Limits) Order (Northern Ireland) 2021 has set: the maximum amount of a week’s pay for the purpose of calculating redundancy pay or various awards at £566; and the limit on amount of guarantee payment payable to an employee in respect of any day at £30 . ● NMW guidance – An updated version of Calculating The Minimum Wage guidance for employers can be found here: https://bit.ly/3x1JRPs. Amongst other things, it includes: more information about worker eligibility, payments and deductions, and salaried hours work and unpaid work; additional example calculations for common NMW errors that employers can make; and a checklist of common NMW risks.
ONLY £192+VAT* FOR MEMBERS
Diary dates
* Non-members price £384+VAT. Correct at time of publication.
Last day for submitting a real time information employer payment summary to apply to tax month 1 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method. Add ‘2201’ to accounts office reference to ensure accurate payment allocation. Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method. Add ‘2201’ to accounts office reference to ensure accurate payment allocation. Due date by which employees are to receive P60 certificate for tax year 2020/21
Book your place today: Visit: cipp.org.uk/training Email enquiries@cipp.org.uk Call: 0121 712 1000 Live chat with us
19 May
22 May
31 May
Last day of tax month 2
5 June
First day of tax month 3
6 June
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| Professional in Payroll, Pensions and Reward |
Issue 70 | May 2020
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