April 2013 sees a number of employment law
changes come into effect that will have an impact on all
employers, large and small. Here are the "top three" that all
organisations and HR departments should know.
Real Time Information...
PAYE reporting to HMRC introduced
In 2013, we will see the end of P14 and P35 "End
of Year" submissions made by payroll departments for
From the 6th April, most employers are required to report PAYE
deductions to the HM Revenue and Customers (HMRC) before, or
at the time of, paying employees rather than at the end of the
payroll year. This is known as the Real Time Information (RTI)
Dependent on the size of business, the start date for RTI
implementation differs, however the HMRC has also made the decision to relax the introduction of RTI
for businesses with fewer than 50 staff in that they will now be allowed to report monthly,
rather than at before or at the time of payment until October.
To learn more about RTI and how this will effect your
click here to access the HMRC website.
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Statutory Sick Pay...
From 6th April, the weekly rate of statutory sick pay, the amount of pay an employee is entitled to when sick, rises
from £85.85 to £86.70.
Other Statutory Payments...
From the 7th April, the weekly rate of statutory maternity,
paternity and adoption pay increase from £135.45
A number of other employment law changes are introduced from
the 6th April
Further changes coming into force include amendments to earnings limits for national insurance contributions, income tax rates, and allowances and earnings thresholds for pensions auto-enrolment.
There is also a change to the maximum weekly amount that can be subject to tax relief for additional rate taxpayers where the employer provides childcare vouchers or directly contracted childcare
and employers should be aware of possible changes to national minimum wage legislation,
as the Government confirmed that it will publish consolidated
minimum wage legislation by the end of April 2013.
White Horse Employment will continue to bring you the
latest changes in employment law and ensure you, as a local
employer, are ahead of the game
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