Moore Thompson :: Payroll and HR Bulletin

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Welcome to the Moore Thompson Payroll and HR Bulletin

Welcome to Payroll & HR, the quarterly publication from Moore Thompson Chartered Accountants.

In this edition: Tougher approach by HMRC means new employers will be responsible for NMW penalties. Campaigner succeeds in eight-year battle to provide bereavement payments for parents.

Plus: ● An extension of IR25 rules for the private sector is considered.● Employers underpaid more than 200,000 workers in 2017/18 ● Automatic enrolment – Your workplace pension duties ● Your latest Payroll diary ● And more from our best blogs.

Enjoy!

Keep track of your legal obligations by visiting www.moorethompson.co.uk. For more information on any of the articles discussed in Payroll, contact one of our payroll & HR experts here.

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Many businesses still failing to pay the NMW, official figures find

Official figures published in recent days have revealed that a record £15.6 million of underpayment to workers has been uncovered in the past year, prompting huge fines against employers.

In total, 200,000 workers have missed out on being paid at least the National Minimum Wage (NMW) in the past year – the highest number on record since the statutory rate was first introduced back in 1999.

NMW penalties will now transfer under TUPE, HMRC confirms

The Government has announced a tough new approach to the way in which it will hold new employers responsible for underpayment of the National Minimum Wage (NMW) following a Transfer of Undertakings Protection of Employment (TUPE) transfer.

HMRC has confirmed that from July 2 2018, it is now enforcing the full amount of NMW penalties against the transferee (new employer).

New law to provide statutory bereavement pay for parents

Workers who suffer the loss of a child are set to receive two weeks’ statutory paid leave, following a campaign by a bereaved parent.

Lucy Herd’s son Jack died eight years ago and since then she has fought hard for the law to be amended to officially recognise the plight of parents facing a similar loss.

Extension of IR35 rules to private sector considered

After much deliberation, HM Revenue & Customs (HMRC) has finally shone a light on the future of IR35 tax legislation in the private sector.

The new measures will “make sure that people who effectively work as employees pay the right amount of tax”.

Employers underpaid more than 200,000 workers in 2017/18

Businesses that fail to keep on top of the National Minimum Wage (NMW) and National Living Wage (NLW) are being reminded that they potentially face hefty fines of up to 200 per cent of the wages owed.

HM Revenue & Customs (HMRC) has been trying to clamp down on non-compliance in this area for some time, including naming and shaming offenders, but recent research suggests that its efforts have somewhat failed to curb the problem.

Automatic enrolment – Your workplace pension duties

Under the Pensions Act 2008, every employer in the UK must put certain staff into a workplace pension scheme and contribute towards it. This is called 'automatic enrolment'. If you employ at least one person you are an employer and you have certain legal duties.

What you need to do next will depend on whether you're about to start your automatic enrolment duties or whether you're coming back for re-enrolment.

Payroll diary

19 October 2018
Deadline date for payment of PAYE Tax and National Insurance to HMRC Accounts Office by non-electronic method. (Every 19th of the month thereafter)

20 October 2018
Deadline date for payment of PAYE Tax and National Insurance to HMRC Accounts Office by electronic method. (Every 22nd of the month thereafter)

More of our blogs

1. Apprenticeship levy could be scrapped
Chancellor Philip Hammond has announced that the unpopular annual apprenticeship levy will be reviewed, and he hopes that any changes made will introduce greater flexibility for businesses and expand apprenticeship…
Read more here…

2. HMRC’s new approach to NMW enforcement could prove costly for employers
A new approach to enforcing the National Minimum Wage (NMW) introduced by HM Revenue & Customs (HMRC) in recent weeks could prove costly for employers who take on-board new workers…
Read more here…

3. National Payroll Week
Next week (3-7 September) is National Payroll Week, which was established to raise the profile and awareness of payroll in the UK and the impact it has on the economy…
Read more here…