payroll news
Advisory fuel rates THE ADVISORY fuel rates changed with effect 1 December 2013 and apply, until further notice, to all journeys made on or after this date. For one month from the date of change, employers could choose to use either the previous or revised rates. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
Engine size
Up to 1400cc
1401cc to 1600cc
1601cc to 2000cc
Over 2000cc
Petrol Diesel LPG 14p 16p 14p 24p 17p 16p
Statutory payments THE DEPARTMENT for Work and Pensions (DWP) announced in December 2013 proposed revised amounts for various statutory payments, and the effective dates. l Statutory sick pay (SSP) – The weekly rate of SSP increases to £87.55 with effect 6 April 2014. To be entitled to SSP for any periods of incapacity for work (PIW) commencing on or after 6 April 2014 (and which do not link to an earlier PIW) employees must have average weekly earnings (AWE) of at least £111. l Statutory maternity pay (SMP) – The weekly rate of SMP increases to £138.18 with effect Sunday 6 April 2014. To qualify for SMP, the employee must have AWE of at least: m £111, if the baby is due on or after 20 July 2014 m £109, if the baby is due on or before 19 July 2014.
l Statutory adoption pay (SAP) – The weekly rate of SAP increases to £138.18 with effect Sunday 6 April 2014. To qualify for SAP the employee must have AWE of at least: m £111, if the matching or notification occurs on or after 6 April 2014 m £109, if the matching or notification occurs on or before 5 April 2014.
l Statutory paternity pay (SPP) – The weekly rate of SPP (ordinary and additional) increases to £138.18 with effect Sunday 6 April 2014. To be entitled to SPP the employee must have AWE of at least: m £111, if the baby is due on or after 20 July 2014 (or the adoption matching or notification occurs on or after 6 April 2014) m £109, if the baby is due on or before 19 July 2014 (or if the adoption matching or notification occurs on or before 5 April 2014).
If the employee’s maternity pay period, adoption pay period or paternity pay period
started on a day other than a Sunday, the new weekly rate of SMP, SAP or SPP does not apply until the beginning of the first complete SMP-, SAP- or SPP-week following Sunday 6 April.
Employers will be able to recover 92% of SMP, SAP and SPP. ‘Small’ employers will be able to recover 100% of SMP, SPP and SAP plus a further 3% as ‘compensation’ for the employer NICs incurred.
Child maintenance THE DWP introduced new rules for all new child maintenance applications from November 2013, and the Child Support Agency ceased to take new cases. Further, child maintenance cases assessed under the 1993 and 2003 schemes will over time have their maintenance liabilities ended, leading to the eventual closure of these cases. People paying or receiving child maintenance under these schemes will be invited to make their own arrangements or apply under the new child maintenance scheme. During a transition period, which ends on 31 December 2017, liability for 1993 and 2003 scheme cases will cease. The order of cessation will generally be in ‘segments’ with each detailing the type of cases being selected.
An implication is that there may over time be fewer deduction from earnings orders issued and in operation.
18 PayrollProfessional
A NEW message to help employers keep their PAYE payments up to date is being introduced by HMRC. The message tells the employer that they appear not to have made full payment of their PAYE on time, and explains that they must do so in future. HMRC will continue to issue their usual communications to employers, where payment appears to be late, as a matter of course.
As with the electronic alerts for late and non-filing, HMRC will start to issue these messages gradually so they can monitor and review the message service to ensure it is as efficient and thorough as possible.
Employers will not necessarily receive a message in every instance of late payment, late filing, or failure to file.
12p 12p 11p 9p
Business tax dashboard HMRC IS aware of an ongoing IT issue that, in some cases, is preventing the dashboard from displaying up to date month five information. It appears that the discrepancy only affects employers who submitted a RTI employer payment summary (EPS) between 8 and 13 September 2013. For these employers the EPS data submitted for tax month five only (i.e. 6 August to 5 September) is not appearing on the dashboard. In these instances, the dashboard will show: an incorrect position for month five, but the correct figures for tax months six, seven and eight, and ‘year to date’. HMRC’s internal systems show the correct position. HMRC was working to correct the discrepancies and hoped to have made all the corrections so that by mid-January 2014 the dashboard showed the correct month five PAYE position.
Another electronic message
payrollnews
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