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Q\|	When calculating SMP payments for the first 6 weeks at 90%, if an employee has salary sacrifice items...i.e cycle or childcare vouchers, do they only get 90% of actual taxable gross earnings after these items have been deducted?
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Q\|	Can a CEO be put on a Director NI Category, or does he have to be a Director?
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Q\|	We have a number of employees whom have exhausted their company sick pay allowance due to suspected swine flu. Can I make a deduction from their salary for the excess they have overtaken by?
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What is the correct way to calculate TERM TIME employees pay and should Holiday Pay be paid separately when out of Term Time or should it be with the salary.

Some of the employees are Whole Time (37.50) some work only 20 variable hours per week and others work only 2 hours each day – every day – they are all on contract not Bank.

As a company we normally follow Government guidelines - but can’t seem to find anything that is clear.

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Q\|	Dear Experts, We pay enhanced maternity leave with a clause saying that if the employee does not return to work for 1 year after their maternity leave then they will have to repay the enhanced pay back to the company. Should the enhanced pay be deducted from her gross pay or net pay?
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Q\|	Dear Experts, We pay enhanced maternity leave with a clause saying that if the employee does not return to work for 1 year after their maternity leave then they will have to repay the enhanced pay back to the company. Should the enhanced pay be deducted from her gross pay or net pay?
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Dear Experts,

We pay 2,500 pensioners every month with a number of payments made to pensioners abroad. Presently we are paying these through TAPS with Bank of Scotland at a £5 charge but have been informed that this service is being discontiuned in Dec 2009. Do you know of any other banks that offer this service or anyway that we can still pay these pensioners without them incurring higher charges?

Many thanks

Elizabeth Kennedy

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Q\|	Dear Experts, With regard to temporary employees, does holiday entitlement accrue during long periods of SSP and if so how are the average earnings calculated? Jan Davies
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Dear Expert,

I have been glancing through your journal and have read your "Payroll Tips" column with interest.

With regard to the fourth point concerning forms P11D, will you please explain under what circumstances a benefit could have been taxed through the payroll but still give rise to a Class 1A NIC liability. Surely the liability to the employers contribution would have arisen at the time that the benefit amount was treated through the payroll and a subsequent Class 1A liability would be a duplication of the charge.

Brian Whitcomb, London City Bond Ltd

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Q\|	Dear Expert, If we are paying an employee a weekly wage with no deductions e.g. tax and National Insurance, do we have to enter them on to the payroll?
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Q\|	Dear Experts, A temporary member of staff is claiming car & travel expenses (40p per mile) but insists that these are not paid subject to tax and National Insurance. (IR124?) Please advise as to the best course of action. Fidelma McNicholas, TFPL
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Dear Experts,

Our company pays certain personal expenses on behalf of an employee, which have been invoiced directly to the employee such as telephone bill and motoring expenses for his own car.

Sometimes the company pays the bill direct to the telephone company etc and other times simply reimburses the employee. The total amount paid by the employer is declared on the P11D for tax purposes but what type of NI should be deducted? Class 1 or 1A?

Name supplied

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Q\|	Dear Expert, Can a new father take 5 days paid holiday and claim SPP in the same week? Name supplied
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