21 and over £6.50 18-20 £5.13 Under 18 £3.79 Apprentice £2.73
Archive for September, 2014
The maximum period of inactivity reportable through the EPS (Employer Payment Summary) when no payment is due as no employees or subcontractors are to be paid, is increased from 6 months to 12 months, from October 2014.
From October HMRC will be charging in-year penalties for late submissions. The normal deadline for sending payroll information is on or before the day you pay them. Penalty notices will include information on how to appeal if you think it is incorrect or had a reasonable excuse for late filing. You can appeal online using the ‘Appeal a Penalty’ link from your PAYE online account.
Help and advice for workers and employers on workers’ rights at work about: – National Minimum Wage – Working for an Employment Agency – Maximum Weekly Working Hours – Agricultural Workers Rights – Working for a Gangmaster Pay and Work Rights Helpline 0800 917 2368
Although SSP is no longer recoverable from HMRC you must still keep records to satisfy HMRC that SSP has been paid, including; all sickness periods lasting at least four days or more SSP payments any weeks were SSP was not paid, and the reasons why Remember, if an employee is not eligible for SSP, you must issue them Form SSP1 – and keep a copy!
Celebrating the hard work of all the Uk’s wage earners ad the payroll professionals that pay them. Together through the paye system we all contribute and collect £470bn tax revenue through income tax and national insurance.