shared parental leave
is binding. She does not necessarily have to return to work on that date. She may remain off work on ShPL if she is eligible or be absent from work on some other kind of leave. But her maternity leave and pay period will end on the date specified in her binding notice of curtailment. l There are certain circumstances in which a woman who has given binding notice to curtail her maternity leave and/or pay can revoke her notice. m If the mother has submitted her notice before the birth she has up to six weeks after the birth to change her mind. (This applies to birth mothers not adopters.) Where her partner has already started taking ShPL and/or ShPP the entitlement stops. However, as with APL an employer may require the partner to stay off work on unpaid ShPL for eight weeks. The maternity leave is restored to 52 weeks and pay to 39 weeks. m Where the couple have opted into ShPL but the mother has not yet returned to work and her partner dies she may revoke her notice to end her maternity leave and remain
...CRITICAL THAT THEY ASSESS HOW IT CAN BENEFIT THEIR ORGANISATION
on maternity leave and pay. Any ShPL or ShPP taken by the partner is disregarded and maternity leave and pay is restored in full. This applies to birth parents and adopters. m If the parents discover during the eight-week notice period that they do not meet the eligibility criteria for ShPL, then the mother will continue with maternity leave and the father will not be eligible for anything other than his paternity leave.
l Leave must be taken in blocks of no less than a week (which is defined as “any period of seven days” i.e. the same as that applying to APL). l Both parents can be on ShPL together, though obviously if they are off together for one week, then that reduces the balance by two weeks. l If both parents submit their suggested leave patterns to their employers, each employer has two weeks in which to agree
New tax year checklist
Rates, earnings bands and thresholds l New weekly rates of statutory sick pay, statutory maternity pay, statutory paternity pay and statutory adoption pay apply. (See page 16 of the February issue of PayrollProfessional for details.) l For income tax and national insurance contributions (NIC) new taxable and NIC-able earnings bands and thresholds apply. Unless Budget 2014 announces any variation, the rates of income tax and NICs applicable in 2013/14 apply in 2014/15. (See page 20 of the February issue of PayrollProfessional for details.) l The contingent student loan deduction threshold increases to £16,910. l For purposes of automatic enrolment into a workplace pension scheme, new bands and thresholds apply. (See page 22 of the February issue of PayrollProfessional for details.) l The amount of a week’s pay for statutory redundancy pay purposes, and the daily amount of the guarantee payment increase. (See page 16 in this issue.)
Benefits in kind l The threshold for employment-related taxable cheap loans to be treated as earnings of the employment, increases from £5,000 to £10,000. l The percentages for taxing cars provided by reason of the employment change. l The car fuel multiplier increases to £21,700. l The benefit charge for vans provided by reason of the
or disagree. If disagreement, the parents must reconvene to decide on alternative plans and re-submit to employers. l An employer can refuse the employee’s suggested leave patterns but if no agreement can be reached each employee must take their ShPL in one continuous block, but of a date of the employee’s choosing.
Timetable The Department for Business, Innovation & Skills hope to lay the Bill before Parliament in April 2014. Although ShPL applies to babies born after 6 April 2015, it needs to be in force 2014/15 to allow for premature babies.
CIPP comment Whilst these details do not come as a surprise to the Institute, we are still concerned at the burden these complex provisions may pose for employers.
A number of changes have effect on and from 6 April 2014 (i.e. from the start of the 2014/15 tax year
employment increases to £3,090; and the van fuel benefit charge multiplier becomes £581. l Changes to various approved share scheme amounts apply. (See page 21 of the February issue of PayrollProfessional for details.) l The revised income tax bands are to be used when performing an assessment for purposes of the exempt amount in respect of employer-provided childcare (and childcare vouchers).
Pay as you earn l The PAYE threshold is £192 per week (£833 per month). l The emergency tax code is 1000L. l Carry forward tax codes to 2014/15 and increase suffix L tax codes by 56 points, in accordance with the P9X (
www.hmrc.gov.uk/ helpsheets/p9x.pdf). l The specification for the real time information full payment submission (FPS) and the employer payment summary returns changes. In the FPS, amongst other things, a late-filing reason data item is added, and the list of codes for the hours worked data item is extended and revised. l If a payment which would have fallen on 6 April is made earlier because it falls at the weekend, it may nevertheless be treated as a payment made in the 2014/15 tax year (
www.hmrc.gov.uk/payerti/ payroll/non-standard/
non-banking-day.htm). l Some employers can begin claiming the Employment Allowance (see page 32 in this issue). PP
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