HMRC has published new guidance warning workers and businesses about payslip fraud and organised labour fraud. Payslip fraud happens when a worker receives a payslip showing that Income Tax or National Insurance has been deducted, but those amounts have not been paid to HMRC. A similar problem can occur when a Construction Industry Scheme (CIS) […]
Payroll is in the spotlight again with new legislative changes affecting employers. From Statutory Sick Pay reforms and new student loan repayment plans to upcoming changes in the reporting of employee benefits, it’s vital to check that payroll processes are fit for purpose. Payroll is often viewed as an admin function. Yet it plays a […]
Whilst the overwhelming majority of companies comply and pay the National Minimum/Living Wage rates, it has been identified that certain working practices or employers strict requirements can mean that the actual rate of pay falls below the legal minimums.
From 1st April 2023, the National Living Wage and National Minimum Wage will rise by an average of nearly 10% across the board (9.94%), helping to support the lowest paid workers but potentially causing a further burden on the businesses employing them.
Back in October 2022, we shared the news that PAYE payments can now be paid to HMRC via Direct Debit in a similar way to VAT payments. But recent reports suggest the system is enduring some teething problems which have resulted in firms receiving incorrect penalties for non or late payment or paying twice to try and avoid penalties.
From October 2022, HMRC is extending the ability for companies to make regular payments via Direct Debit, specifically for PAYE and national insurance contribution liabilities.
A court case decided earlier this year has provided a fundamental change to the way that holiday pay is calculated for casual and part time workers. Companies previously paying holiday based on a percentage calculation must now use the calendar method, assessing holiday pay based on the average number of hours worked over the last year.