See this month's most-asked payroll questions from sick pay to benefits in kind and how ASKTPC gives members the same answers instantly.
The Department for Work and Pensions has updated the SSP1 form (the employer form issued when Statutory Sick Pay is not payable or is ending) to include the specific reason: “Your earnings in the 8 weeks before your sickness absence began were £0.” This follows the major Statutory Sick Pay reforms that took effect from […]
The latest case to tackle unused annual leave has been decided by the Court of Justice of the European Union (CJEU). In Max-Planck-Gesellschaft v Shimizu, the Court had to decide whether a worker loses their right to the minimum annual leave entitlement provided under EU law if they do not apply to use it during the […]
Read articleThe Living Wage Foundation has announced its new Living Wage rate at £9 per hour and £10.55 per hour for those living in London. The rates are independently calculated based on what people need to live in the UK and London. This year’s increases, of 25p per hour and 35p per hour respectively, have been […]
Read articleThe government has announced an amendment to the interest provisions for late payment, repayment and penalties for several taxes, including Pay As You Earn (PAYE). The measure, outlined in the policy document announced in the Budget, clarifies existing interest provisions to ensure they apply as intended and it affects persons paying interest late or receiving repayments where […]
Read articleChanges to the van benefit and car and van fuel benefit charge from 6 April 2019 have been outlined in the 2018 Budget. This measure increases the van benefit charge by the Consumer Price Index and the car and van fuel benefit charges by the Retail Price Index from 6 April 2019. The flat-rate van […]
Read articleChancellor Philip Hammond has fulfilled his party’s manifesto pledge to raise the Personal Allowance to £12,500, a year ahead of schedule. From April 2019 the Personal Allowance will be £12,500 and the higher rate threshold will be set at £50,000. The basic rate limit will be increased to £37,500. Hammond then plans to index both rates in […]
Read articleThe National Living Wage (NLW) will rise to £8.21 from April 2019 an increase of 4.9 per cent, while the government has also accepted the Low Pay Commission’s (LPC’s) above inflation recommendations to increase the National Minimum Wage (NMW). Philip Hammond announced the increases in his 2018 Budget speech, stating: “Delivering higher wages for those […]
Read articleThe Employment Allowance (EA), which entitles employers to up to £3,000 a year off their National Insurance contribution (NICs) bill, is to be restricted to smaller employers. Philip Hammond, Chancellor of the Exchequer, explained in his 2018 Budget speech that the allowance was originally introduced to incentivise business to take on employees. “But at a […]
Read articleOff-payroll working rules are to be extended to contractors working in the private sector, announced the Chancellor of the Exchequer in his 2018 Budget. The rules, which have applied to the public sector since April 2017, shift the responsibility for determining the tax status of off-payroll workers from the individual contractor to the hiring organisation. […]
Read articleEmployers have been reminded that they only have until 5 November to submit their responses to the consultation into the scope of the Welsh rates of Income Tax. The Wales Act 2014 introduces the Welsh rates of Income Tax, which will be implemented in April 2019. This requires technical changes to legislation to ensure the new Welsh […]
Read articleHMRC has outlined the Student Loan thresholds from 6 April 2019. The current thresholds for the tax year 2018/19 are: The Department for Education (DfE) has confirmed that from 6 April 2019 the thresholds will increase to: Student loan deductions will remain the same, at nine per cent for Plan 1 and Plan 2 loans. […]
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