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...

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...

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...

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...

The government published guidance late last night on the operation of the Job Retention Scheme. We have had many enquiries in relation to this matter and hopefully the following information will answer the majority of these queries. Recap of the Basics Employers can claim 80% of furloughed worker’s usual wage costs up to £2,500 per...

Are you and your staff handling tips correctly? If you operate a café or restaurant, your employees will receive tips from the majority of customers. But as a business owner, what do need to do regarding income tax on these tips? Head of our Payroll Team Joanne Gibson explains. The starting point is to confirm...

The government has announced a big increase in the national living wage and national minimum wage rates for 2020/21. What are they and when do they take effect? The government has announced the national living wage (NLW) and the four national minimum wage (NMW) rates which will take effect on 1st April 2020. You should...

In April 2020, an important change will be made to the holiday pay reference period which is used to calculate holiday pay entitlement for employees and workers. As an employer, what do you need to know? Head of Payroll Joanne Gibson finds out. On 6th April 2020 the holiday pay reference period will be extended...

Before Christmas 2018, HMRC wrote to employers about a temporary relaxation of the deadline for reporting payroll information. What’s the position for this year? Head of Payroll Joanne Gibson finds out. Changing paydays HMRC is planning to update its guidance to employers about paying employees earlier than usual over the Christmas period. As the new...

You’ve engaged the services of a non-executive director (NED) to bring specialist expertise to your company. She says she’s freelance and has asked for her fees to be paid free of tax and NI. Is that OK or do you run the risk of trouble with HMRC? Joanne Gibson looks at the implications. The role...