Policy News Journal
2014-15
Produced by the CIPP policy and research team
Introduction
This Policy News Journal has been produced by the CIPP Policy and Research team for the exclusive benefit of members. The Journal contains all relevant payroll News On Line items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. The Journal is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News On Line.
Using the index is easy – find your topic of interest and CTRL + click will take you straight there.
If you have any comments or suggestions about the Journal, please email policy@cipp.org.uk
CIPP Policy News Journal
08/04/2015, Page 2 of 521
Index
Apprenticeships................................................................................................. 21 Apprenticeship funding reform in England: payment mechanisms and funding principles . 21 Apprenticeship funding reform – technical consultation survey ......................................... 22 More apprentices progress into Higher Education ............................................................ 22 CIPP response to Apprenticeship funding reform technical consultation........................... 23 The future of apprenticeships ........................................................................................... 23 The number of disabled people in apprenticeships has more than tripled in the last 10 years ................................................................................................................................ 24 Government proposal to simplify and boost the national minimum wage for apprentices .. 25 Apprentices: Do you understand their legal status? .......................................................... 25 £1,500 grant for employers who recruit an apprentice ...................................................... 26 More than 700 employers added to trailblazer apprenticeships scheme ........................... 27 Almost two million apprenticeships since 2010 ................................................................. 27 Employer survey of apprenticeships ................................................................................. 27 Apprenticeship funding reform in England payment mechanisms and funding principles .. 28 Apprenticeship vacancies up by almost a third ................................................................. 28 Apprenticeship funding; a sigh of relief? ........................................................................... 29 Attachment of Earnings .................................................................................... 29 CIPP survey on readiness to action Direct Earnings Attachments .................................... 29 Direct Earning Attachments - update for employers .......................................................... 30 Attachment of Earnings Order guide................................................................................. 31 Direct Earnings Attachments change................................................................................ 31 Autumn Statement............................................................................................. 31 What would you like to see in Autumn Statement 2014? .................................................. 31 CIPP Autumn Statement summary 2014 .......................................................................... 32 Autumn Statement: What is the impact on flexible benefits and salary sacrifice?.............. 36 Better Regulation............................................................................................... 37 Admin Burdens Advisory Board publishes its annual report to the XST ............................ 37 Budget 2014 ....................................................................................................... 37 CIPP Budget 2014 Summary............................................................................................ 38 Budget 2015 ....................................................................................................... 41 Budget speech on Wednesday 18 March 2015................................................................. 41 CIPP Budget 2015 summary ............................................................................................ 41 Child Maintenance Reform ............................................................................... 41 New ‘business banking’ service for child maintenance to benefit 40,000 employers ......... 41 Early progress with the 2012 Child Maintenance Scheme ................................................ 42 Child maintenance reform starts to affect existing cases .................................................. 43 CIPP Policy & Research – informal consultation ........................................... 43 The changing landscape of Payroll ................................................................................... 43 The CIPP releases its annual payroll survey findings........................................................ 44 CIPP survey to establish payroll's opinion on the Labour proposals to lower the automatic enrolment threshold.......................................................................................... 45 CIPP research on saving contributions deducted from an employee’s pay ....................... 45 New survey into automatic enrolment ............................................................................... 46 CIPP research shows payroll departments are helping their employees to save............... 46 CIPP - Saving through payroll webcast............................................................................. 46 Tell us about the CIPP support for global payroll providers............................................... 46 Do you use the PAYE Desktop Viewer? ........................................................................... 47 CIPP Survey - Re-allocation of PAYE remittances............................................................ 47 CIPP survey on the proposal that tax relief on pension savings be doubled ..................... 48 Non-guaranteed overtime and holiday pay - second CIPP research survey...................... 48 CIPP survey - Saving through payroll research................................................................. 49 CPD survey for CIPP members ........................................................................................ 49 Citizen News....................................................................................................... 49 Full guide for employers on preventing illegal working in the UK ...................................... 49 Changes to the Immigration Rules from 6 April 2015 ........................................................ 50
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Construction Industry ....................................................................................... 50 Construction Industry Training Board (CITB) Levy deductions .......................................... 50 The Income Tax (PAYE) and the Income Tax (CIS) (Amendment) Regulations 2014....... 50 Further updates to electronic messages helping employers keep up-to-date.................... 51 Construction Industry Scheme consultation ...................................................................... 51 Calling all CIPP members working with the Construction Industry Scheme ...................... 51 CIPP Survey - Improving the operation of the Construction Industry Scheme (CIS).......... 52 Improving the operation of the Construction Industry Scheme .......................................... 52 Construction Industry Scheme help and support from HMRC ........................................... 53 Employment Law & Guidance .......................................................................... 53 Flexible Working................................................................................................................. 53 Flexible working and the Right to Request for all .............................................................. 53 Children and Families Act 2014 approved by Parliament .................................................. 54 More than four million people now regularly work from home ........................................... 55 Flexible Working Regulations now final............................................................................. 56 ACAS guidance on flexible working and homeworking ..................................................... 56 Case Studies on flexible working ...................................................................................... 56 Universal Credit: an employer’s perspective ..................................................................... 57 Flexible working: one employee in three wants to change the way they work ................... 57 Work life balance employer survey ................................................................................... 57 Women and flexible working: Improving female employment outcomes in Europe ........... 58 Work From Home Week ................................................................................................... 58 General Employment Law News........................................................................................ 59 Acas Early Conciliation - A free new service launches in April .......................................... 59 Employment Tribunal Statistics......................................................................................... 60 Disclosure and Barring: Reforms to rehabilitation periods for offenders ............................ 60 Maximum penalty for illegally employing an immigrant increases to £20,000.................... 61 Time off to watch the World Cup? What are the employer’s options? ............................... 62 Survey of Employment Tribunal Applications .................................................................... 62 Small Business, Enterprise and Employment Bill 2014 published ..................................... 62 Checking the right to work of new employees ................................................................... 63 Employment status review................................................................................................ 63 Information Commissioner warns of data breaches .......................................................... 64 Government to ban “overseas only” recruiting .................................................................. 64 New guidance on holidays and holiday pay ...................................................................... 64 Small businesses report success for Acas free online tools .............................................. 64 Anti money laundering guidance....................................................................................... 65 Research shows women cut maternity leave short in fear of losing job............................. 65 Banning work emails during weekends and holidays ........................................................ 66 New Acas guidance on dress codes ................................................................................. 67 75 per cent of FTSE 100 have changed remuneration arrangements ............................... 67 Disability discrimination: 10 examples of reasonable adjustments .................................... 68 Military Reservists ............................................................................................................ 69 Antenatal appointments: time off to accompany a pregnant woman ................................. 70 Changes to rules about director disqualification................................................................ 70 How to achieve the perfect work-life balance? .................................................................. 70 Employees and employers unhappy with Children and Families Act 2014 changes ......... 71 Review launched into employment status of British workforce .......................................... 72 Key changes in force from 1 October 2014....................................................................... 73 Latest tranche of Modern Workplace regulations laid in Parliament .................................. 74 Criminal record checks: updated guidance for employers ................................................. 75 Only one in every forty new jobs is full-time, says TUC..................................................... 75 New criminal offence for employers forcing potential employees to obtain police subject access requests................................................................................................................ 75 Request for ideas on the tax rules for employment status................................................. 76 Acas Early Conciliation service has dealt with over 37,000 cases..................................... 76 Disengaged employees cost UK £15bn ............................................................................ 76 CIPP survey on OTS Employment Status Project ............................................................. 77 TUC wants employers to do more for mothers returning to work....................................... 78
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TUC says employers are ‘stuck in a time warp’................................................................. 78 Health and Safety Executive releases annual data on workplace dangers........................ 78 Tis the season for staff absences! .................................................................................... 79 CIPP response to the call for evidence on employment status.......................................... 79 Reduced red tape for business ......................................................................................... 80 Changes to Acas Early Conciliation Form......................................................................... 81 New draft Code revises wording on accompaniment to disciplinary and grievance hearings............................................................................................................................ 81 Whistleblowing: list of prescribed people and bodies ........................................................ 82 Proposals to simplify tax complexities of employment status ............................................ 82 Law change outlaws back door criminal record check ...................................................... 83 Large UK businesses will be required to publicise their gender pay gaps ......................... 84 Acas Early Conciliation update ......................................................................................... 84 Acas Code of Practice on Disciplinary and Grievance Procedures ................................... 85 Government response to whistleblowing consultation....................................................... 85 Holiday pay ......................................................................................................................... 86 Judgement expected shortly over holiday pay calculations ............................................... 86 Statutory holiday pay must include commission................................................................ 87 Lessons from 13 recent cases on holiday pay .................................................................. 88 Government pressed to intervene on holiday pay ruling ................................................... 88 Tribunal considering the interaction of holiday pay and overtime ...................................... 89 Overtime should count in holiday pay ............................................................................... 89 Government taskforce to assess judgment in holiday pay ruling ....................................... 90 CIPP survey on the impact of the judgement regarding overtime and holiday pay calculations....................................................................................................................... 91 Employers capping overtime after holiday pay ruling ........................................................ 91 Government limits impact of holiday pay ruling ................................................................. 92 Acas guidance on calculating holiday pay......................................................................... 92 John Lewis and Waitrose staff receive £22m holiday pay windfall .................................... 93 Non-guaranteed overtime and holiday pay - second CIPP research survey...................... 93 Commission is "in" says ruling .......................................................................................... 93 TUPE (Transfer of Undertakings (Protection of Employment)) ....................................... 94 Revised TUPE rules come into force ................................................................................ 94 Acas guidance on TUPE changes .................................................................................... 95 New TUPE guidance available ......................................................................................... 95 TUPE transfers ................................................................................................................. 95 TUPE and pensions: five steps to getting it right ............................................................... 96 Zero hours contracts.......................................................................................................... 97 Zero hours employment contracts: consultation................................................................ 97 CIPP response to zero hours contracts............................................................................. 97 ONS reveals first business estimates of employee contracts without guaranteed hours ... 98 Zero-hours contracts......................................................................................................... 98 Government crackdown on zero hours abuse................................................................... 99 Consultation on zero hours contracts................................................................................ 99 CIPP survey on the consultation to ban exclusivity clauses in zero hours contracts........ 100 Impact assessments of the Small Business Bill published .............................................. 101 Office of National Statistics reports on the increased use of Zero Hours Contracts......... 101 Zero hours employment contracts: exclusivity clause ban avoidance ............................. 102 Employment Tribunals .................................................................................... 103 Recruiter liable to account for temporary workers’ £158 million tax bill............................ 103 Caution to employers during ‘private’ conversations at disciplinary meetings.................. 104 National minimum wage and sleep in night shifts............................................................ 105 Income tax relief for gifts of shares to charity .................................................................. 106 Employment status of director on insolvency of company ............................................... 106 Constructive Dismissal and Affirmation of Contract......................................................... 107 Limited Liability Partnership Member is a 'worker'........................................................... 107 Associative Discrimination in employment law................................................................ 108 Does the death of a worker extinguish his or her right to paid annual leave?.................. 108 Tribunal guidance on Contracts of Employment.............................................................. 109
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Employment Appeal Tribunal decides on the status of a football referee ........................ 109 Penalty Clause in Employee's Notice Period .................................................................. 110 Compulsory Retirement Ages ......................................................................................... 110 Termination payments: tax tribunal rules on payments under interim relief orders .......... 111 HMRC loses Rangers employee benefit trust appeal...................................................... 111 Communications to employees about pay changes ........................................................ 112 Restrictive covenants, notice period and salary .............................................................. 112 Rewriting restrictive covenants ....................................................................................... 113 Illegality defence in discrimination claims........................................................................ 114 Withdrawing a tribunal claim ........................................................................................... 114 HMRC wins judicial review over settlement agreement................................................... 115 Can tribunals decide on issues not in dispute? ............................................................... 115 Detrimental treatment and the burden of proof................................................................ 116 TUPE transfer – it is all in the timing ............................................................................... 117 TUPE and constructive dismissal.................................................................................... 117 Constructive Dismissal ................................................................................................... 118 DDA and reasonable adjustments .................................................................................. 118 Relocation following a TUPE transfer: is this a substantial change to employees' material detriment?......................................................................................................... 119 Disregarding medical evidence....................................................................................... 120 Employment Tribunal can award costs of in-house lawyer.............................................. 120 Labour Party Announcement on Employment Tribunals ................................................. 121 Employment Tribunal Statistics....................................................................................... 121 Self-employed worker entitled to holiday pay .................................................................. 121 Future Loss of Earnings and Pension Losses ................................................................. 123 Deductions from Salary .................................................................................................. 124 Employers face increased pension loss payouts after NHS case.................................... 124 Meaning of employee ..................................................................................................... 125 Change to labour-only subcontract did not preclude worker' status................................. 126 Tribunal confirms termination payment liable to tax in full ............................................... 126 Tribunal finds employee disabled when evidence indicates otherwise ............................ 127 PWC loses flexible working discrimination case.............................................................. 127 Employee on maternity leave selected for redundancy not offered alternative role ......... 128 Court rules on damages claims for psychiatric injury ...................................................... 129 Effect of not objecting to contract variations.................................................................... 130 Aerosol and perfume ban not a practicable reasonable adjustment ................................ 130 Was the plumber an employee? ..................................................................................... 131 Redundancy - Meaning of Place of Employment ............................................................ 132 High Court ruling may protect bankrupts’ pensions after freedoms take effect ................ 133 Appeals against Dismissal .............................................................................................. 133 Employment Tribunal: Affirmation and sickness.............................................................. 134 EAT’s decision on Collective Redundancies in Woolworths was wrong .......................... 134 Do you have clearly defined social media policies in place? ........................................... 135 Reasonable adjustment duty .......................................................................................... 136 Employment status of an unremunerated director........................................................... 136 Redundancy during maternity leave................................................................................ 137 Unfair Dismissal: Scope of Investigation in Conduct Dismissals ..................................... 137 Repudiatory Breach of Contract...................................................................................... 138 'Loss of a Chance' Compensation................................................................................... 138 Employee could not claim constructive dismissal after 18 month delay........................... 139 Employment Appeal Tribunal - Type 2 Diabetes ............................................................. 139 Equal Pay.......................................................................................................... 140 CIPP response to the further consultation on equal pay audits ....................................... 140 Equal pay audits ............................................................................................................. 140 Gender pay reporting...................................................................................................... 140 Expenses and Benefits ................................................................................... 141 Company Cars .................................................................................................................. 141 Company car and van fuel benefit for 2014/15................................................................ 141 HMRC Company car and car fuel benefit calculator........................................................ 141
CIPP Policy News Journal
08/04/2015, Page 6 of 521
Advisory Fuel Rates for Company Cars from 1 March 2014 ........................................... 142 Advisory Fuel Rates for Company Cars from 1 June 2014.............................................. 142 Advisory Fuel Rates for Company Cars from 1 September 2014 .................................... 143 Advisory Fuel Rates for Company Cars from 1 December 2014 ..................................... 144 Zero emission car changes............................................................................................. 144 Company car drivers can report changes to HMRC online.............................................. 144 Advisory Fuel Rates for Company Cars from 1 March 2015 ........................................... 145 General Expenses & Benefits News................................................................................ 146 No more paper receipt hoarding for UK business ........................................................... 146 Car lease to be treated in the same way as company car ............................................... 147 List 3 updated ................................................................................................................. 148 Overnight subsistence allowances paid to lorry drivers ................................................... 148 Consumer Rights Bill could affect flexible benefit and salary sacrifice schemes ............. 148 National benefits in kind statistics for last ten years ........................................................ 149 Local councillors to receive their travel expenses tax-free .............................................. 149 Employer supported childcare guide updated ................................................................. 149 P11D(b) interim penalty warning letters .......................................................................... 150 Consumer Rights Bill and salary sacrifice ....................................................................... 150 Updated scale rate expenses payments for employees travelling outside the UK........... 150 Benefits in kind statistics................................................................................................. 150 Autumn Statement: What is the impact on flexible benefits and salary sacrifice?............ 151 Expenses and benefits changes: draft legislation and consultation responses published 152 Payrolling Benefits in Kind – HMRC needs your help...................................................... 152 Beneficial loan arrangements - official rate of interest for 2015-16.................................. 153 Approved professional organisations and learned societies............................................ 153 Approved professional organisations and learned societies............................................ 153 The Office of Tax Simplification ...................................................................................... 153 CIPP and AAT joint response to the OTS employee benefits and expenses interim report .............................................................................................................................. 153 OTS review of employee benefits and expenses – second report................................... 154 OTS review of employee benefits and expenses – second report................................... 155 HMRC consultations on expenses and benefits.............................................................. 155 CIPP Survey - Employee Benefits and Expenses – Abolition of the £8,500 threshold for lower paid employment and form P9D ............................................................................ 156 CIPP Survey – Employee Benefits and Expenses – exemption for paid or reimbursed expenses ........................................................................................................................ 157 CIPP Survey - Employee Benefits and Expenses – Trivial Benefits exemption............... 157 Update on benefits and expenses consultations ............................................................. 158 CIPP Survey on the review of Travel and Subsistence payments ................................... 158 OTS looks to replace clunky, out-dated, complex, burdensome and often unfair rules.... 159 CIPP consultation response on trivial benefits ................................................................ 160 CIPP response to the HMRC consultation on the exemption for paid or reimbursed expenses ........................................................................................................................ 160 CIPP Response to the HMRC consultation on voluntary payrolling................................. 161 Employee Benefits and Expenses – Abolition of the £8,500 threshold for lower paid employment and form P9D ............................................................................................. 162 OTS benefits simplification reforms not likely until 2017 ................................................. 162 Helpful summary of expenses and benefits OTS recommendations and Government responses....................................................................................................................... 163 Government accept further payroll simplification recommendations from the OTS ......... 165 Travel and subsistence review........................................................................................ 165 Delay on introduction of Trivial Benefit Exemption .......................................................... 166 Tax-Free Childcare ........................................................................................................... 167 CIPP survey response: Tax-Free Childcare - consultation on design and operation ....... 167 Tax-Free Childcare – consultation outcome.................................................................... 168 CIPP and CIPD joint survey on Tax-Free Childcare delivery model ................................ 170 CIPP response to Tax-Free Childcare: consultation on childcare account provision ....... 170 Tax-Free Childcare consultation – the ICAEW response ................................................ 171 Tax Free Childcare consultation response...................................................................... 171
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Some employers continuing with childcare vouchers when the new scheme begins....... 171 Tax Free Childcare: research published on design considerations for implementation ... 172 Tax-Free Childcare draft guidance published.................................................................. 172 Draft guidance published: Tax-Free Childcare Payments ............................................... 172 Tax-free childcare impact assessment............................................................................ 173 Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015 ........................................................................................... 173 HMRC ................................................................................................................ 174 Digital by Default .............................................................................................................. 174 HMRC website’s transition to GOV.UK ........................................................................... 175 CIPP webcast on HMRC transition to GOV.UK............................................................... 175 Next stage in HMRC digital services ............................................................................... 175 HMRC website’s transition to GOV.UK – still moving and improving............................... 178 HMRC transition to GOV.UK........................................................................................... 178 Updates to GOV.UK ....................................................................................................... 179 HMRC “pioneering the way” in digital public services...................................................... 179 GOV.UK - Self assessment guidance is on the move ..................................................... 179 HMRC improved guidance for employers ....................................................................... 180 Employer guidance on GOV.UK: more developments .................................................... 180 Transition of pensions guidance to GOV.UK................................................................... 180 GOV.UK concerns .......................................................................................................... 181 HMRC Digital Strategy – examining the detail ................................................................ 181 Move of HMRC guidance to GOV.UK ............................................................................. 182 International personal tax guidance moving to GOV.UK ................................................. 182 HMRC web guidance for agents moving to GOV.UK ...................................................... 182 HMRC homepage now redirected to GOV.UK ................................................................ 182 HMRC software developer pages have now moved to GOV.UK..................................... 183 Shortcuts for HMRC news in GOV.UK............................................................................ 184 General HMRC News ........................................................................................................ 184 Update on Joint Initiative on HMRC Service Delivery...................................................... 184 HMRC stakeholder update.............................................................................................. 186 HMRC stakeholder update.............................................................................................. 188 Personal tax statements being sent to 24 million from October 2014.............................. 188 HMRC new service for customers who need extra help .................................................. 189 Employment Consultation Forum.................................................................................... 189 HMRC’s Second Incomes campaign .............................................................................. 190 Government to take direct action to recover tax and tax credit debts .............................. 190 Toolkits to help minimise common errors........................................................................ 191 Charities Online Demonstrator has been updated .......................................................... 192 HMRC guidance on changes to agency worker treatment .............................................. 192 HMRC secures record tax revenues by cracking down on tax dodgers........................... 193 CIPP survey - HMRC’s consultation on Direct Recovery of Debt .................................... 193 HMRC stakeholder updates............................................................................................ 194 New format for HMRC Employment Income Manual....................................................... 194 Publication of HMRC Annual Report and Accounts 2013-14........................................... 195 Consultation on minor tax code procedure change ......................................................... 195 Minutes of Employment Consultation Forum - June 2014 ............................................... 195 Phone enquiries to HMRC about payment queries ......................................................... 196 New HMRC online support for employers ....................................................................... 196 David Gauke promoted in reshuffle................................................................................. 196 CIPP response to the HMRC consultation on Direct Recovery of Debt ........................... 196 New warning about scam emails purporting to come from HMRC .................................. 197 Direct Recovery of Debt – further concerns published .................................................... 197 Adjudicator’s office where learning is paramount ............................................................ 199 Withdrawal of HMRC 0845 helpline telephone numbers ................................................. 199 Direct recovery of debt - a power too far? ....................................................................... 200 HMRC research into employers and intermediaries in a post-RTI world ......................... 200 HMRC Customer Survey results ..................................................................................... 201 HMRC digital strategy: 2014 ........................................................................................... 201
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Do you know everything you need to about employing someone?.................................. 201 Tax gap reduced............................................................................................................. 202 Wealthy individuals and tax ............................................................................................ 202 Publication of HMRC Charter Annual Report 2013-14 .................................................... 202 HMRC research: Understanding Small and Medium Enterprises .................................... 203 HMRC 2014-15 half yearly performance......................................................................... 203 Direct Recovery of Debts consultation outcome.............................................................. 204 Employment and Payroll Group to be jointly chaired by HMRC and CIPP ...................... 204 P45 review completed .................................................................................................... 204 HMRC update on improving services for small business ................................................ 205 HMRC blocks 4,000 phishing sites to protect taxpayers ................................................. 205 Large businesses: customer relationship management .................................................. 205 HMRC half yearly report for April to September 2014 ..................................................... 206 Government to use joint venture to collect unrecovered debt.......................................... 206 Excuses for late tax returns ............................................................................................ 207 Help and support for employers from HMRC .................................................................. 207 A million businesses now signed up to HMRC Your Tax Account ................................... 208 Genuine HMRC contact and recognising phishing emails............................................... 208 HMRC sees biggest digital Self Assessment ever .......................................................... 208 HMRC map pinpoints tax crime ...................................................................................... 209 Online tax summaries available now............................................................................... 210 HMRC launches Charities Digital Service ....................................................................... 210 CIPP Survey HMRC Penalties: A Discussion Document ................................................ 211 First HMRC manual on GOV.UK - user feedback is essential......................................... 211 Employment and Payroll Group ...................................................................................... 212 HMRC scores hat-trick of avoidance wins....................................................................... 213 International payroll ........................................................................................ 213 New unpaid leave rights for Canadian employees .......................................................... 213 Paying for eggs............................................................................................................... 214 Tell us about the CIPP support for global payroll providers............................................. 214 Social security contributions now payable on benefits in kind in Spain............................ 214 Minimum wage developments across the world.............................................................. 214 New research ranks UK 23 rd of 35 countries for payroll complexity................................. 215 Reduced tax burden for Italian employers....................................................................... 215 National Insurance........................................................................................... 216 Employment Allowance ................................................................................................... 216 Employment Allowance should be extended to domestic employers .............................. 216 Employment Allowance calculator .................................................................................. 217 The National Insurance Contributions (NICs) Employment Allowance ............................ 217 Employment Allowance: further guidance on connected companies and eligibility.......... 218 National Insurance Contributions (NICs) Employment Allowance ................................... 218 National Insurance Contributions Employment Allowance .............................................. 219 CIPP webcast on the NICs Employment Allowance........................................................ 219 NICs Employment Allowance Q & A ............................................................................... 219 Employment Allowance - Have you claimed yet?............................................................ 220 National Insurance Contributions (NICs) Employment Allowance – an update................ 220 Employment Allowance .................................................................................................. 221 HMRC Generic Notifications for Employment Allowance ................................................ 221 Employment Allowance GNS messages......................................................................... 222 Employment Allowance take-up numbers ....................................................................... 222 Extending Employment Allowance to individuals employing personal carers .................. 222 NICs Employment Allowance.......................................................................................... 222 NICs Employment Allowance.......................................................................................... 223 General National Insurance News ................................................................................... 223 Draft legislation National Insurance Contributions Rates, Limits and Thresholds 2014/15224 Class 3A Voluntary National Insurance........................................................................... 224 Class 3A Voluntary National Insurance contributions...................................................... 225 Limited Liability Partnerships .......................................................................................... 225 National Insurance Contributions repayment interest...................................................... 226
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Abolition of National Insurance contributions for under 21s............................................. 226 National Insurance Contributions Bill 2014 published ..................................................... 226 Abolition of Employer National Insurance Contributions for under 21s ............................ 227 National Insurance update .............................................................................................. 227 Employer guide to abolition of employer National Insurance contributions for under 21s 228 National Insurance guidance for software developers for tax year 2015-16 .................... 228 National Minimum Wage (NMW)..................................................................... 228 National Minimum Wage penalties to increase to £20,000 from February 2014.............. 228 Government gets tough with employers failing to pay National Minimum Wage.............. 229 The government approves National Minimum Wage rise to £6.50 per hour .................... 230 Employers failing to pay National Minimum Wage named .............................................. 231 National Minimum Wage rules to be simplified?.............................................................. 231 Consultation on the National Minimum Wage ................................................................. 231 CIPP survey on the National Minimum Wage for 2015 ................................................... 231 Government consults on National Minimum Wage consolidated Regulations ................. 232 National Minimum Wage Investigations .......................................................................... 232 CIPP response to consultation on the National Minimum Wage ..................................... 232 National Minimum Wage guidance ................................................................................. 233 Calculating the minimum wage ....................................................................................... 233 Government proposal to simplify and boost the national minimum wage for apprentices 234 Applying the national minimum wage penalty on a per worker basis............................... 234 New 2015 Living Wage rates announced........................................................................ 234 Low pay survey shows jobs below NMW ........................................................................ 235 More employers failing to pay National Minimum Wage are named................................ 236 Call to improve National Minimum Wage enforcement.................................................... 236 Government publish evidence for the 2015 National Minimum Wage level ..................... 236 LPC announces 37 failing to comply with NMW.............................................................. 237 National Minimum Wage consultation outcome on consolidated Regulations ................. 238 National Minimum Wage Regulations 2015 .................................................................... 239 Council to cut business rates as incentive to pay the Living Wage.................................. 239 TUC calls on government to prevent care workers being illegally paid............................ 240 Low Pay Commission recommend a 3 percent increase on the Adult Rate of NMW....... 240 What time did you finish work on ‘work your proper hours day’? ..................................... 241 National Minimum Wage: some facts and figures bought to you by the Low Pay Commission.................................................................................................................... 242 National Minimum Wage guidance updated for employees who sleep between duties ... 242 National Minimum Wage rates announced ..................................................................... 243 National Minimum Wage HMRC recorded webinar ......................................................... 243 Government to increase pay transparency ..................................................................... 244 New National Minimum Wage offenders named and shamed......................................... 244 National Minimum Wage Regulations 2015 .................................................................... 244 National Minimum Wage: Family member exemption ..................................................... 245 National Minimum Wage penalty to be calculated per worker ......................................... 246 Office for National Statistics (ONS) ............................................................... 247 Characteristics of home workers..................................................................................... 247 Pay As You Earn .............................................................................................. 247 Coding Out Debt ............................................................................................................... 247 Government response to ‘How to improve HMRC’s collection of debt: coding out’.......... 247 Employee Share Schemes ............................................................................................... 248 Employment Related Securities online service ............................................................... 248 Save As You Earn savings arrangements - Increase in monthly savings limit................. 248 Employment-related shares & securities bulletin – number 15........................................ 249 Employment-related securities annual returns ................................................................ 249 Employment-related shares & securities bulletin – number 16........................................ 249 Employee share schemes statistics ................................................................................ 250 Employment-related shares & securities bulletin – number 17........................................ 250 Consultation on national insurance on securities for internationally mobile employees ... 250 Employment Related Securities Online Service .............................................................. 250 Employment-related shares & securities bulletin – number 18........................................ 251
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