In the past companies have tended to base holiday pay payments on a worker’s basic pay, excluding overtime. In a recent landmark case an Employment Tribunal has ruled that past, non-guaranteed overtime should be included in the calculation of holiday pay.   Here’s what ACAS have to say:   “Non-guaranteed overtime is where there is no obligation by the employer to offer overtime but if they do then the

  From 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns for 2014-15.   HMRC have announced that this penalty process will be delayed for a number of smaller employers. They will now start from:   6 October 2014 for employers with 50 or more employees 6 March 2015 for employers with fewer than 50

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Sep 2014

On Your Bike

On your bike The cycle to work scheme encourages employees to cycle to work and allows employers to reap the benefits of a healthier workforce.   Employers of all sizes can set up a tax exempt scheme. Basically, employers can loan a cycle and associated safety equipment to an employee without the employee suffering a taxable benefit-in-kind charge.   In order to qualify for tax exempt status, a cycle loan

Business use of employees’ cars Many employers pay their employees a monthly car allowance to compensate them for the business use of their private vehicles. In most cases this car allowance is treated as remuneration and is subject to PAYE and National Insurance deductions.   Additionally, employers may also pay a nominal amount per mile as a contribution to fuel costs.   Employers are entitled to pay their employees a