payroll news
Abolition of the SSP PTS FROM THE start of tax year 2014/15, employers will not be able to reclaim any statutory
Flexible working THE GOVERNMENT has announced that new rules allowing all employees to be able to request flexible working will be in force by autumn 2014. The Advisory, Conciliation and Arbitration Service (ACAS) has published a new revised draft Code of Practice and also the employer guide: Handling requests to work flexibly in a reasonable manner.
RTI changes from April 2014 HMRC HAS recently updated the real time information (RTI) guidance. The updates are intended to forewarn employers about: changes in payroll submissions from April 2014; new entries to be made in payroll records; and other new information to help employers meet their obligations. Amongst other things, employers (and pension payers) will be able to make their first RTI submission for tax year 2014/15 any time after 6 March 2014.
TUPE regulations THE COLLECTIVE Redundancies and Transfer of Undertakings (Protection of Employment) (Amendment) Regulations 2014, amend the Transfer of Undertakings (Protection of Employment) Regulations (‘ the TUPE regulations’) and apply to any TUPE transfer taking place on or after 31 January 2014. The Department for Business, Innovation & Skills has published guidance covering the TUPE regulations as amended.
sick pay paid to employees on or after 6 April 2014. At this date the percentage threshold scheme (PTS), under which such claims could be made, ceases. The data item ‘Value of SSP recovered YTD’ in the employer payment summary real time information return is withdrawn from this date, too, but this withdrawal means that employers would not have a method by which they could make a retrospective claim under the PTS for SSP paid for any period of incapacity prior to 6 April 2014. HM Revenue & Customs (HMRC) have now confirmed that where a payment for SSP is being made from 6 April 2014 for a period of incapacity that fell before 5 April 2014 but has been notified late, employers will need to make an application for recovery using form SP32 ‘Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation’.
Late claims (for up to six years) using form SP32 can be made up to 5 April 2016, beyond which time no further claims under the PTS are possible.
Business tax dashboard IN JANUARY 2014, HMRC announced that the business tax dashboard is not showing the correct liability position for tax months eight, nine and ten for some PAYE schemes. A combination of failings seem to be the source of the discrepancies. One estimate is that around 100,000 schemes appear to be affected by an IT change made to HMRC’s systems on 21 November 2013. Customers who are affected will see that payments they believe they have made to HMRC from any point from 21 November 2013 to 16 January 2014 have not been posted correctly to the dashboard. Customers affected may see:
l that the amounts shown do not reconcile with the amounts actually paid l a duplicated payment l an incorrect method of payment, for example an electronic payment being shown as a cheque payment. The error was corrected on 16 January 2014 to stop any re-occurrence and HMRC’s systems have processed all FPS submitted on or after that date correctly. HMRC say that its internal records of payment are not affected, and that it is therefore not pursuing any debts incorrectly as a result of this problem.
In addition, another cause of incorrect values shown in the dashboard arises where:
l employee leaver details relating to the 2012/13 tax year or earlier have been incorrectly included on any full payment submissions (FPS) submitted this tax year l live payment data in respect of the same employee is included on a subsequent FPS.
In these circumstances, HMRC’s systems create a new employment on the employer’s record resulting in a duplicated month nine and month ten charge. HMRC has reminded employers and their agents not to include previous year leaver details in FPS returns when they are submitted. Further guidance can be found in ‘When an employee leaves, retires or is made redundant’
www.hmrc.gov.uk/payerti/ employee/
employee-leaves.htm.
Employers and their agents do not need to take any action. HMRC are identifying the affected cases and aim to correct them by mid-February 2014.
NMW penalties IN JANUARY 2014, the government announced that amendment regulations are expected to be in force in February that will mean employers face an increased penalty for not paying their workers the national minimum wage (NMW). The maximum penalty will increase from £5,000 to £20,000. The government also wants to go further and will bring in legislation at the earliest opportunity so that the maximum £20,000 penalty can apply to each underpaid worker.
16 PayrollProfessional
payrollnews
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