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Last month, Matthew Tom and Caroline Slater outlined the general laws and duties concerning employee fraud. In the second part of the series, they describe the hidden risks that exist, even for organisations that comply.
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Directors of companies have an annual earnings period for National Insurance Contributions calculations. Norman Green of Logica explains the process.
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Tax exemptions relating to travel benefits provided to disabled employees are detailed in S 246 ITEPA 2003. Keith Cossey explains what constitutes ‘disabled’ and highlights the main exemptions.
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An historic milestone is passed as the first significant prosecution under new, stronger corporate manslaughter rules reaches the courts. Layla Bunni reports.
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Considering outsourcing your payroll function? Neil Lagden highlights some of the questions you should ask a prospective payroll outsourcer before making a decision.
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Simon Parsons takes a look at the conditions under which National Insurance Contributions deferment is permissable and sheds light on HMRC's requirements for CA2700 certificates.
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HM Revenue & Customs has no formal guidance on the issue of handling overpayments, but has given Simon Parsons permission to publish its response to his queries on the matter.
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After centuries, waiters will now no longer have to rely on tips as part of their wages. Simon Parsons explains the implications for payroll managers.
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Following a reader inquiry on claiming for wages when an employer goes into administration, Layla Bunni explains the employee’s rights and the process.
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Simon Parsons sheds light on HM Revenue & Customs’ introduction of the new A4 format P45, and looks at restrictions on the continued use of the old A5 format P45.
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An employee feigning illness will often claim that there is nothing the employer can do to stop Statutory Sick Pay. That’s not necessarily the case, writes Simon Parsons.
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There is considerable interest in the Keep in Touch rules for maternity and adoption leave and pay. Practices are varied, and some may be illegal, says Simon Parsons.
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For this austerity Christmas, Keith Cossey looks how you can entertain employees without it being too taxing. But you must plan the event carefully to make sure that you minimise the tax bill.
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As the tax year ends, most employers are now filing online. Get ready for in-year electronic filing, a central PAYE database and an end to many local arrangements, says Simon Parsons.
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Work-related training is generally not considered a taxable benefit and is exempt from tax and National Insurance Contributions. Keith Cossey describes the limits of the exemption.
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Bonuses paid during the relevant period can make Statutory Maternity Pay levels higher than basic salary, writes Norman Green. This is not an anomaly, but part of the scheme.
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With year-end electronic filing now well established, employers are gearing themselves for automation of in-year communication. Caroline Close of HMRC describes progress, and announces some process simplifications.
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Introduction of the K code for individuals with non-cash benefits mean that tax can become a high proportion of pay. The rules set a 50% tax ceiling over a pay period. Norman Green explains.
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Employment status of non-UK citizens has become a complex area. Nichola Carter answers some common queries.
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P45s issued last year will soon be out of date. Norman Green suggests brushing up on P46 procedure to minimise problems, and getting ready for compulsory in-year online filing.
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HMRC’s Ian Atkin gives a useful guide to successful online filing of employer end-of-year returns, and points out common errors to avoid.
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Norman Green of LogicaCMG explains why new Attachment of Earnings Orders are already in need of revision and that a new public body will be collecting Deduction from Earnings Orders on child maintenance.
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Provision of sporting facilities to staff can be tax free. As is usual, however, there is a set of conditions to be met. Keith Cossey provides a guide to pleasing both the sporty employee and the finance director.
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Keith Cossey looks at what employers can currently provide their employees in terms of training and further education expenses without incurring liability for tax and NICs.
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Don’t get caught up with taxable benefits in the festive season. As Keith Cossey highlights – times have changed since the days of Marley and Scrooge!
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Final payments are usually straightforward. But irregular payments, reduced rate NICs and other cases create complications. Norman Green of LogicaCMG reports.
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New age discrimination laws do not just affect recruitment and management – there are implications for payroll. Norman Green of LogicaCMG describes the changes to statutory payments.
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The National Insurance Number (NINO) is part of the key to an employee's records at HMRC so even if the wrong NINO is issued it will not affect the employee's records, says Norman Green of LogicaCMG.
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Many employers are cutting costs by choosing an electronic format for pay statements, but an employee has the right to a paper payslip should they choose, says Norman Green.
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Up the workers
Norman Green considers ways in which employers can sidestep HMRC expectations to prevent staff being left out of pocket.
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Remaining mutually beneficial
A major life change can impact on the mutual benefits of a salary sacrifice scheme; the key, advises Norman Green, is to ensure the length of the agreement will match the cost of the benefit and the limit on the tax and NICs relief.
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The EU directive abolishing age discrimination in the workplace will impact on statutory payments and payroll, says Norman Green.
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Issuing employees with the correct tax code is a fundamental - but often confusing - payroll requirement. Norman Green tries to give a clearer picture.
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Norman Green explains why it is critical to keep on top of rules for Statutory Sick Pay, including year-on-year changes.
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Your new year’s resolution might be to carry out that much-needed office clearout, but how long should you hold on to employee information and what should you keep? Norman Green offers some guidance.
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The Equal Pay Act 1970 gave women the legal right to be paid the same as men, but there are traditional factors of discrimination that continue to play a part in the pay gap. From occupational segregation to unequal impact on family responsibilities, equal pay remains a matter of hot debate.
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Norman Green urges employers to remember both the commonplace and obscure when it comes to maternity pay.
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I was recently checking the HMRC website for any exciting news to report and I noticed that it is continuing to experience IT problems and therefore part of its service, in particular 'What's New' is not functioning properly.
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With the recent terrorist attacks still uppermost in people’s thoughts and also some of the IT problems that many employers faced when they tried to file their end-of-year returns online this year, it is a good time to reflect on whether your contingency plans for running the payroll in the event of a disaster is up to date?
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It's September and we are already halfway through the tax year. Where does the time go? Before we know it, we will be facing another tax year-end!
Many employers who filed online last year reported that, apart from delays logging onto the Revenue's internet website, things had gone smoothly. Or so they thought...
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This month sees the last of the major deadlines, with the exception of the payment and declaration of any PAYE Settlement Agreements in October.
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By the time you receive June’s issue of Payroll World, I hope that any trauma concerning the submission of your year-end returns is a dim and distant memory.
Many employers thought that, with online filing and the Quality Standard to contend with, 2004/05 would be their toughest end-of-year so far. It is a credit to many of you for rising to the challenge with good planning and preparation.
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Maternity - so what is a pay rise?
Simon Parsons of Ceridian seeks clarification from HMRC on what constitutes a pay increase with regard to maternity benefit.
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Payroll World has received a number of queries on the correct payroll treatment of childcare vouchers. Here our business support helpline (available by subscription) provides some useful advice.
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Deducting Government incentive awards from PAYE/NI payments, company sick pay and SSP, examining how they work together, and more on the Alabaster judgement.
Linda Pullan answers your questions.
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May 2005 - Can two months’ National Insurance be deducted at one time? And how do you deal with a part-monthly payment for the ‘long’ month of March? Linda Pullan advises.
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Pay for part-time workers whose hours vary requires careful consideration when calculating for an incomplete month, and there is a hidden perk for some women on maternity leave. Linda Pullan reports
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June 2005 - Linda Pullan answers a key point that arose at the recent Payroll World annual update conference on the complex Alabaster case, and clarifies a key point on amending online end-of-year returns.
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April 2005 - Linda Pullan considers the complex matter where a pay rise takes a woman above the Lower Earnings Limit and answers other queries.
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February 2005 - Linda Pullan reassures a correspondent that the P35 can be sent through the Inland Revenue’s website, and picks up on a Helpline mistake over the snapshot letter.
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March 2005 - Our quiz about online filing left one correspondent wondering about zeroes. Linda Pullan
explains why a blank look may be just what you need.
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January 2005 - Ken Livingstone’s London congestion charge prompts a query about tax, while Christmas needs accounting for. Answers for this page come from Croner Consulting.
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Serial entrepreneur Chris Fitzgerald, founder of Payroll World and of the market leading payroll recruitment company Chase Moulande, finds business invention comes naturally.
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