As I understand the employee is asking the employer to spend some of the Er's NI saving on paying professional subs, and OP is concerned that such a benefit would somehow be seen as part of the salary sacrifice arrangement and subject to tax/NI as it would be caught by OpRA.
Thanks all. They're not personally addressed letters - just welcome letters inc vouchers for guests.
These kind of scenarios always send me in circles. Initial thought is that since RTI, all casual labour must go through payroll. But then struggling to 100% refute the suggestion that they could be treated as self-employment / micro-trading payments...
But the question asked is about the EV charging point. Presumably the employee had to engage directly with the installers (ie, the supply is between employee and the installer) and the employee is asking the employer to settle the install invoice? So the invoice will not be addressed to the company....or are you saying the employer contracted with installers to install the charger point?
Thanks Jason... good question! The employee was authorised to instruct a qualified installer on behalf of the company, and all correspondence has been through his work email address. There's no contract as such, just a quote - however the installer has since raised an invoice addressed to the employee, presumably they just automatically billed to the install location.
Hoping this can be corrected.
Thanks for the replies folks - will go with my initial sense that it's a dodgy idea and stop the mental gymnastics of trying to come up with circumstances in which it may be okay.
They get topped up. If the payslips had never mentioned furlough (you're correct that they're not obliged to), then that would be one thing. But taking the active step to retrospectively remove the word furlough (when the employee clearly has been furloughed), with the purpose clearly being to conceal from the bank's systems his furlough, is a big no from me. Regardless of how unreasonable the bank is being.
I get very nervous at the thought of mortgage applications and requests to amend payslips.
They get a basic monthly salary - it's only additional overtime hours that are paid up to the cutoff date. During the period of flexi-furlough cutoff was switched to the calendar month - it will revert to 15th in September with use of the furlough scheme having ended.
Cutoff is normally 15th of the month - would have to work out in advance what hours they are being paid for.
A letter from the employer has been offered, but the bank has refused and is insisting on a furlough-free payslip. One suggestion was to not claim CJRS for August, but to my mind that doesn't change the fact that they were furloughed.
My answers
Excellent point - I agree he needs to be paid for the fortnight!!
As I understand the employee is asking the employer to spend some of the Er's NI saving on paying professional subs, and OP is concerned that such a benefit would somehow be seen as part of the salary sacrifice arrangement and subject to tax/NI as it would be caught by OpRA.
Both give rise to a benefit in kind, but my understanding is that no output VAT charge is required in respect of staff entertaining?
Although following DavidEx's reasoning, it's quite clearly a gift.
Thanks all. They're not personally addressed letters - just welcome letters inc vouchers for guests.
These kind of scenarios always send me in circles. Initial thought is that since RTI, all casual labour must go through payroll. But then struggling to 100% refute the suggestion that they could be treated as self-employment / micro-trading payments...
Thanks Jason... good question! The employee was authorised to instruct a qualified installer on behalf of the company, and all correspondence has been through his work email address. There's no contract as such, just a quote - however the installer has since raised an invoice addressed to the employee, presumably they just automatically billed to the install location.
Hoping this can be corrected.
Thanks for the replies folks - will go with my initial sense that it's a dodgy idea and stop the mental gymnastics of trying to come up with circumstances in which it may be okay.
They get topped up. If the payslips had never mentioned furlough (you're correct that they're not obliged to), then that would be one thing. But taking the active step to retrospectively remove the word furlough (when the employee clearly has been furloughed), with the purpose clearly being to conceal from the bank's systems his furlough, is a big no from me. Regardless of how unreasonable the bank is being.
I get very nervous at the thought of mortgage applications and requests to amend payslips.
They get a basic monthly salary - it's only additional overtime hours that are paid up to the cutoff date. During the period of flexi-furlough cutoff was switched to the calendar month - it will revert to 15th in September with use of the furlough scheme having ended.
Cutoff is normally 15th of the month - would have to work out in advance what hours they are being paid for.
A letter from the employer has been offered, but the bank has refused and is insisting on a furlough-free payslip. One suggestion was to not claim CJRS for August, but to my mind that doesn't change the fact that they were furloughed.
Your comprehensive and well-reasoned response is very much appreciated Hugo.
Perhaps it's just CJRS fatigue that is making me question the scenario...