Member Since: 7th Aug 2002
Kate is a technical writer, editor and lecturer on all aspects of employing people - primarily payroll and HR matters.
Owner Kate Upcraft Consultancy Ltd
22nd Jun 2020
bit a private use contribution must be from net pay not gross which is what was suggested here, you're then in a modified cash equivalent scenario, unless I'm missing something?
21st May 2020
The claim has got nothing to do with tax months as it’s a completely standalone process. It’s just important that the next clean date follows on successively from the end date of the previous claim so if you did a claim from the 1st to the 30th of April
The next one Starts on the 1st of May but you’ll never get it to match exactly with pay frequencies as you have to do one claim per PAYE scheme. for example I did a claim at the weekend from the 1st to the 31st of May but some of the people in it had pay from the 26th of April because that was the cut-off in the last claim, but the salaried staff were paid to the 30th of April. it’s not an exact science at all but as long as you keep the evidence as to how you established the figures that’s all that matters
21st May 2020
There is no problem at all with rotating furloughed employees as long as each furlough period is a minimum of 21 days, equally the 21 days can be extended for a day, a week and month, whatever the business need is as long as you notify the employee, they don’t need to return to work and then start another three week period, but if they have returned to work they can be re-furloughed as long as it’s for 21 days Minimum again
17th Apr 2020
if you have agreed a salary sacrifice you still have to pay the full (employer and employee) contribution at your cost as an employer, that’s what you agreed contractually. You can’t further reduce the furloughed pay by the sacrifice as it's already been reduced as part of the original contractual agreement. it’s a bit like saying now you're on 80% salary we aren't groin to provide your car or medical insurance any more, the enhanced employer contribution has to be paid. Even if you change the sacrifice/contract going forward, it can't be retrospective, that doesn't change the reclaim as that is based on Feb 2020 for salaried employees. We export some Guidance from TPR on salary sacrifice today or Monday as many employers appear to have misunderstood what salary sacrifice is.
27th Mar 2020
if they are furloughed then NMW does not apply. Remember RTI reporting is separate from the reclaim. You pay and report whatever contractually you have agreed with employees both furloughed and non-furloughed and then around 21st April the reclaim portal will open and you will ask for a reimbursement of the furlough costs
13th Mar 2020
The pdf produced by CEST is adequate as an SDS, it is dated, time stamped and addressed to the contractor and goes to them and the first agency, if any, in the chain. There' a whole section on CEST in the ESM:https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm11000
24th Jan 2020
why would a pension provider ask you to declare what isn't true contractually? as everyone has said there are no employee contributions, it's a non contributory pension scheme. Very odd
24th Jan 2020
I think you're asking as a practice that is running the payroll for the PSC (the contractor) rather than providing payroll services for clients who use contractors? If it is the former, when the director wishes to extract salary from their PSC (Potentially once a year if you're running an annual PAYE scheme) the amount withdrawn is now reported non-taxable non n'iable and the amount is reported in data code 58A within the full payment submission.. However, given that the director's NI record is now protected by the deemed payment that's been made by the client/agency you may choose no longer to withdraw monies on the basis of a salary and withdraw them all as a dividend, which will equally be tax-free up to the net amount that is already had a with holding by the end client. or their agency if they are the fee payer. for seats of how to prepare there SA return see the new ESM page at https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm9085
21st Nov 2019
there is just a little bit missing form the original chain of events. There PSC has to report any salary paid to the director as non-taxable/non-ni'able through RTI up to the limit of the income that has already been taxed by the fee payer
9th Nov 2018
maybe there will be, discussions with BEIS have indicated this is not just for hourly paid staff but for salaried staff too who have any lump sums driven by hours worked, for example a call out payment that could be £50 or £75 depending on the hours I did attending the site would now need hours shown. The guidance as Neil says will be vital so we can see what BEIS see as in scope as there could be significant process flow changes needed from clients to payroll agents