ACAS guidance on holiday pay
The Statutory Residence Test and Coronavirus – there has been a relaxation in day counting for expats stranded in the UK
Work out your employee’s Statutory Sick Pay – there is no mention of a reclaim scheme or how to define 250 employees. PIW needs to be formed for SSP to kick in from day one
Coronavirus: driver cpc requirement temporary changes – relaxation on drivers and certification if you are an organisation using HGV drivers
Coronavirus guidance – Low Income Tax Reform Group’s summary of benefits’ support for employees
Make benefit debt deductions from an employee’s pay – this does not relate to housing benefit. DEAs which would need to be cancelled with a statement from local authorities rather than DWP.
Statutory Parental Bereavement Pay and Leave: employer guide – advanced funding seems to be a completely different mechanism to all other statutory payments, and the exclusion form is online only which will be of no use to employers or agents. You can access the claim form here, the calculator here and entitlement tables here.
COVID-19 Use of Reservists – Information for Employers (FAQs) – information on pay and benefits, financial support for employers and the ability to decline a call up for key workers
Claiming Child Benefit – useful if you’re a new parent and can’t register the birth
Get an isolation note – if an employee does not have an email address, they can have the note sent to a trusted family member or friend, or directly to their employer. The service can also be used to generate an isolation note on behalf of someone else.
Salary sacrifice for employers – regards COVID-19 as a lifestyle event
- Implements the uplift
- Removes premium payments from NMW pay and changes the year for salaried staff
COVID-19 and National Minimum Wage / National Living Wage – National Minimum Wage guidance on advances and loans
subscribe to BEIS bulletins for employers
HMRC Employer Bulletin April 2020 – There are two points to comment on at this stage: it refers to the new starter checklist that was published in March and says it’s only to be used if somebody hasn’t got a P45, this is wrong and I’m fed up of pointing it out to HMRC! The starter checklist has to be completed by everybody regardless of whether they have a P45 in order that the student loan questions are completed correctly. There is also confirmation, which will be very unwelcome for agents, that the SSP reclaim when it is introduced will be classed as the minimis state aid so will require the same sort of compliance attention as employment allowance.
Gender pay reporting – deadlines have been suspended for this year
Coronavirus: Company car tax benefit questioned during pandemic – a useful quote from HMRC responding to the fleet industry in respect to the unavailability of company cars
Annual leave rules relaxed – carry over of holiday for two years permitted for key industries
Download a template if you’re claiming for 100 or more employees through the Coronavirus Job Retention Scheme – it currently appears that only .csv and .ods files are currently being accepted even though this page says .xls is still acceptable. Files in .xls format will receive an error message about the number of columns in the file being wrong even though the file contains the requisite number of columns. We aren’t aware if or when this will be fixed.
HMRC have given a definitive answer in response to whether employees have to confirm their agreement to furloughing in writing
There has been a statement from the financial secretary to the Treasury overruling HMRC’s publish stance on the reimbursement of employees who have bought equipment to work from home. Hmrc published guidance as recently as last week saying that this was taxable and should be included in the PSA. Many of us have been lobbying against this since the start of the lockdown as we found it manifestly inappropriate and expensive for employers who couldn’t possibly be expected to supply all of the equipment necessary to work from home at such short notice. So it’s good to see common sense prevail even if it’s taken a while. There is no news at this stage as to whether there will be any relaxation on P11D deadlines.
This is the link to the statement from HMRC about employees being able to claim tax relief back using the homeworking allowance rather than employers reimbursing it, which is a change to how the rules operated as previously tax relief was unavailable if employers chose not to make the payment.
The new Payroll Agents’ Association is a great new resource set up by Barry Mathews: firstname.lastname@example.org
The CJRS FAQs in the House of Commons library are really useful, not only terms of collating the official guidance, but also giving legal commentary on matters.