Employer Update

 

During a recent HMRC Employer's Talk presentation it was apparent that there has been quite a change in the way that receipts of PAYE are being monitored. It appears that the IR are no longer 'allowing' grace days and are following up non payment of the employer's monthly PAYE seemingly within a couple of days of the due date - being the 19th of the month for each period ended 5th of that month.

 

If no payment is made or Nil returns are not received by the IR then reminders are sent out within a few days of the due date, followed in hot pursuit by much stronger demands. In an effort to pacify Employers the Revenue are suggesting that if Employers have payment difficulties then they should be contacted immediately to make alternative arrangements.

 

 

On 1 October 2009 new National Minimum Wage rates came into force:

 

Aged 22 and above from £5.73 to £5.80 an hour

Aged 18-21 from £4.77 to £4.83 an hour

Aged 18 and below from £3.53 to £3.57 an hour

 

From 1 October 2009 there was an increase in the weekly limit used to calculate Statutory Redundancy Pay, from £350 to £380.

 

 

From 1 April 2009 an employee's statutory paid holiday entitlement is 5.6 weeks, which is 28 days, for a full time worker. This can include public and bank holidays.

 

The entitlement for part time employees is calculated on a pro rata basis.

 

Prior to 1 April 2009 the entitlement was 4.8 weeks or 24 days.