Do you have a burning payroll question?
Q In an attempt to prepare for the introduction of Real-Time Information (RTI), we have been looking at our in-house practices with the focus on how we store information on our systems. With this is mind, we have been reviewing the requirements listed under the specific data items for RTI. I note...
Do you have a burning payroll question?
Q An employee has been undergoing treatment involving a gender change from male to female. From the chart of changing State Pension Age (SPA) for women between 60 and 66 we calculate that for a female employee this person’s age would be treated as having reached the SPA from the 6th of next...
Do you have a burning payroll question?
Q What steps should be taken in place of the P86 route, where an employee returns to the UK following a period of secondment?
A As you know, HMRC is informed of an employee’s departure from the UK via the P85. On return the only other mechanism would involve some contact from the...
Do you have a burning payroll question?
Q An individual has been paid her Statutory Maternity Pay (SMP) as a lump sum as her employment with the company has ceased. Due to an increase in SMP in April, should this individual have her SMP recalculated and a payment made to her as a payment after leaving?
A Yes, this is correct...
Q An employee has had to take unpaid leave for a family emergency and has now been absent for a longer period than anticipated. Initially we decided to accommodate the situation and agreed to a discretionary payment of three months’ full pay, which then reduced to half pay for a further...
Q We are a Payroll Bureau. A client has sent through instructions suggesting that an employee on sick leave should not receive any Statutory Sick Pay (SSP). They have provided me with a copy of the fit note and based upon the period of absence, as far as I can see, there is an entitlement to SSP...
Q A part-time employee is away on maternity leave. We have by mutual agreement established that she will return to work via Keeping in Touch (KIT)days. Please advise if we should pro rata these 10 days in line with the contractual work days.
A No, you should not reduce the KIT days for...
Q We have realised we made a mistake in the P14 information we submitted to HM Revenue & Customs (HMRC) as part of our end-of-year return. How do we go about putting things right?
A You can send HMRC an amended return. This can be done electronically using the free HMRC Online...
Q An employee started a two-week period of paid annual leave. The first day they were away they fell and broke their leg and had to be repatriated back home. They have now just returned to work after four weeks and are asking to be paid Statutory Sick Pay (SSP) for the time they were away from...
Q I have received a P45 from an ex-employee who is shortly to receive a pension income from us. Item five on the P45 indicates that he also has a student loan in force and therefore wishes us to commence deductions from his pension. I am a little flummoxed as to what action I should take because...
Q A new employee failed to provide a P45 before her first payday so we got them to complete a P46. Based upon the details submitted, we started to tax them using the emergency tax code on a month 1 basis. We submitted the P46 online to HMRC and received back a P6 change of coding notice which we...
Q We had been using a payroll bureau that has been submitting end-of-year returns and in-year payroll forms on our behalf. We have now dispensed with their services and while we source a new provider we have to undertake these measures personally. As this is the first time that we have been...
Q We require company car drivers to regularly clean their vehicles. Some employees are complaining they do not always have time to do so, or the weather is too bad. We have therefore decided to pay all company car drivers an allowance of £15 a month towards the cost of car washing...
Q We have to make a number of employees redundant. We have been consulting with the affected workers, and have arranged with them to pay an enhanced redundancy package. In addition, we have decided to make payments in lieu of their normal three months’ notice.
As this has all...
Q An employee who is currently on maternity leave is in receipt of Childcare Vouchers (CCVs) which are operated through a salary sacrifice scheme. Last month she received the final week of her Statutory Maternity Pay and is now on zero pay. However, this month she has received a tax refund. Can...
