Payroll news
Advisory fuel rates THE ADVISORY fuel rates changed with effect 1 March 2014 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 17p 12p 12p 11p 9p
Child support THE CHILD Maintenance Service (which replaces the Child Support Agency) has launched a new free online portal. The new Employer Self Service, which is being introduced gradually replacing the paper- based system, should make it easier for businesses to meet their legal obligation to deduct child maintenance from employees’ wages.
Employment law statutory limits THE STATUTORY limits, which apply to certain awards of employment tribunals and to other amounts payable under employment legislation, have recently increased or are due to increase. Under section 34(2) of the Employment Relations Act 1999, if the retail prices index (RPI) for September of a year is higher (or lower) than the index for the previous September, the Secretary of State is required to change the limits, by Order, by the percentage of the increase (or decrease). In Great Britain (i.e. England, Wales and Scotland), the Employment Rights (Increase of Limits) Order 2014 (SI 382) increases the amounts from 6 April 2014. In Northern Ireland, however, the Employment Rights (Increase of Limits) Order (Northern Ireland) 2013 (NI 39) increased the amounts with effect 16 February 2014. Prior to 2014, the effective date of any increase (or decrease) differed, anyway. Due to amendments contained in the Enterprise and Regulatory Reform Act 2013, the limits applicable in Great Britain are now subject to a different method of rounding, which means some have diverged from those applicable in Northern Ireland.
Subject of provision
Limit on amount of guarantee payment payable to an employee in respect of any day
Maximum amount of a ‘week’s pay’ for the purpose of calculating basic or additional award of compensation for unfair dismissal or redundancy payment
Great Britain
£25.00 £464
Northern Ireland
£25.00 £470
PAYE tax and NICs receipts and liabilities PARLIAMENT’S HANSARD (
www.publications.parliament.uk/pa/cm201314/cmhansrd/ cm140304/text/
140304w0002.htm#
140304w0002.htm_wqn18) carries details of a written answer given by David Gauke MP, Exchequer Secretary to the Treasury, to questions asked by Stephen Timms MP, Shadow Minister for Employment. Mr Timms asked the Chancellor of the Exchequer: (1) what were the total PAYE (income
tax and national insurance) receipts in the period November 2013 to January 2014; and (2) what total employer liability for PAYE (income tax and national insurance) was reported by HMRCs’ PAYE real time information system for the period November 2013 to January 2014. The following table sets out the details supplied by Mr Gauke.
PAYE income tax and class NICs for the period November 2013 to January 2014 Receipts
£ million 56,846
Liabilities £ million 59,002
Mr Gauke commented that the “figures (for liabilities in particular) are provisional and subject to revision”.
16 PayrollProfessional
Employers can check their monthly deduction from earnings order schedules, make secure payments, send enquiries and give feedback. The new online service is available for all employers who administer deduction from earnings orders with the Child Maintenance Service and will help ensure these payments are accurate and paid on time, every time. Businesses can report when any employee for whom they deduct maintenance stops working for them in one easy click through to the HMRC website. More information at can be found
at:
www.gov.uk/child-maintenance-for- employers. The Department for Work and Pension
(DWP) has worked with employers and the payroll industry, including CIPP, in the design and testing of the system. The DWP has also set up a dedicated team of 25 staff to deal with any enquiries from employers about child maintenance, providing a better service for them through a single point of contact.
Employer Orderline THE TELEPHONE number for HM Revenue & Customs (HMRC) Employer Orderline has changed from 08457 646 646 to 0300 123 1074. The fax order facility on 08702 406 406 will be withdrawn later in the year as the number of stationery orders received by fax has declined significantly. The latest PAYE guidance, tables and forms are available online for all employers at
www.hmrc.gov.uk/payerti. However, forms P60 and P45 may still be ordered via the online order form at www.
hmrc.gov.uk/payerti/forms-updates/forms- publications/
onlineorder.htm.
Limited stocks of a new range of paper items are available from the Employer Orderline specifically for the small number of employers who are exempted from online obligations and unable to transact with HMRC electronically.
payrollnews
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