Part 11 of The Small Business, Enterprise and Employment Act 2015 contains measures that amends section 19A of the NMW Act so that the maximum penalty will be determined by the amount owed to each worker as stated in the NOU and the limit on the penalty will be on the extent to which the amount owed to each individual worker can be taken into account.
Secondary legislation will be introduced to ensure that employers in breach of the NMW regulations will be subject to a fine of up to £20,000 for every underpaid worker.
Office for National Statistics (ONS)
Characteristics of home workers
13 June 2014
The Office of National Statistics has published some interesting statistics on the numbers and characteristics of home workers.
With 4 million workers now described as home workers of one kind or another, it is hardly surprising that questions continue to arise about their tax treatment. The publication by the Office of National Statistics of a report on the volumes and characteristics of these workers should therefore be of considerable interest.
Key points from the report
Of the 30.2 million people in work in January to March 2014, 4.2 million were home workers, giving a home worker rate of 13.9% of those in work. This is the highest rate since comparable records began in 1998. The number of home workers has grown by 1.3 million and the rate by 2.8 percentage points since 1998 Home workers tend to work in higher skilled roles than the rest of the population and consequently earn on average a higher hourly wage. Almost two-thirds of home workers were self-employed in 2014. Using the home for work is most prevalent within the agriculture and construction industries. Working from home is more prevalent among individuals who are older. The South West was the region of Great Britain with the highest home working rate at 17.1%. The local area with the highest home working rates across England and Wales was West Somerset at 25.7% while the lowest was Kingston upon Hull at 5.2%.
Pay As You Earn
Coding Out Debt
Government response to ‘How to improve HMRC’s collection of debt: coding out’
18 February 2014
Following consultation last year the government now plans to proceed with the debt collection elements of the proposed changes, and the extension of the 50 per cent overriding coding out limit to all tax codes.
CIPP Policy News Journal
08/04/2015, Page 247 of 521
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