Payroll

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Joanne Gibson, Partner JRWCA

NI break if you employ a veteran

10th September 2021
The government has introduced an NI exemption to encourage employers to take on former military personnel. If this is something you’d like to support, what are the key considerations? Head of Payroll Joanne Gibson advises. Overview The government made a commitment at the last election to better support veterans in their transition to civilian employment....

July Q&A

2nd July 2021
REVERSE CHARGE FOR BUILDERS Q. I am a builder, and my cash flow has been badly hit by the new reverse charge rules. This is largely because I am no longer being paid VAT by my builder clients to use as working capital until my quarterly VAT return is due. Is it possible to issue...

Winding down of Furlough scheme

1st July 2021
From 1st July 2021, employers must now pay part of employees’ furlough wages as the Coronavirus Job Retention Scheme (CJRS) starts to wind down. What do you need to know? Head of Payroll Joanne Gibson advises. For claim periods ending on or before 30 June 2021 you could claim (from the CJRS) 80% of an...

Coronavirus Job Retention Scheme Extension

22nd April 2021
On budget day (or 3 March 2021 for those of you who didn’t have this in the diary) the Chancellor confirmed that the Coronavirus Job Retention Scheme (CJRS) will now run until 30 September 2021. Up to and including 30 June 2021 you can claim, and must pay the employee, 80% of their reference pay...

National living wage to rise to £8.91

2nd December 2020
The government has just announced the national living wage (NLW) and national minimum wage (NMW) rates which will come into force from April 2021. What are they? The NLW will increase by 2.2% from £8.72 to £8.91 per hour. For the first time it will cover those aged 23 and 24. Here are the rates...

Act now on furlough errors

3rd September 2020
HMRC will be seeking to recover all wrongly claimed furlough payment grants. However, employers who have made innocent mistakes in their claims have been given time to rectify their errors. When must you act by? Lauren Herbert provides the very latest advice. Thousands of employers applied for furlough payment grants under the Coronavirus Job Retention...

Seafarer’s Earning Deduction and COVID

24th July 2020
HMRC recently published guidance on the definition and application of ‘exceptional circumstances’ to the COVID 19 pandemic when reviewing residence issues. This brought some hope, but since this there has been no mention of any softening of the approach to Seafarer’s Earnings Deduction claims. Seafarer’s are potentially significantly affected by COVID, as many of them...

Rishi Sunak’s ‘Plan for Jobs’ in the Scottish Context

20th July 2020
Coronavirus Job Retention Bonus The government will introduce a one-off payment of £1,000 to UK employers for every furloughed employee who remains continuously employed through to the end of January 2021. Employees must earn above the Lower Earnings Limit (£520 per month) on average between the end of the Coronavirus Job Retention Scheme (CJRS) and...

Changes to the Coronavirus Job Retention Scheme (CJRS)

1st June 2020
Flexible Furloughing From 1 July 2020 there will be increased flexibility in the CJRS. Employers can bring back employees on a part-time basis with the government continuing to pay 80% of wages for any of their normal hours they do not work. You can decide the hours and shift patterns that your employees work and...

Job Retention Scheme – Yesterdays Update Provides Much Needed Clarity

18th April 2020
HMRC updated their online guidance relating to this scheme yesterday (Friday 17 April) just in time for the first applications to be made this coming week. Claim for wage costs through the Job Retention Scheme Check if you could be covered by Job Retention Scheme The full guidance can be found at these two separate...