Off-payroll working rules best practice

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The rules for individuals providing services to certain private sector organisations via an intermediary such as a personal service company (PSC) changed from 6 April 2021. The new rules mean that

Changes to the furlough scheme from 1 July 2021

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The Coronavirus Job Retention Scheme (CJRS) commonly known as the furlough scheme is open to all UK employers to access support to continue paying part of their employees’ salary for employees that

5th SEISS Grant

5th SEISS Grant Applications for the 4th SEISS grant closed 1 June 2021. Which leaves one grant outstanding for payment, the 5th grant, covering the period 1 May 2021 to 30 September 2021. This final grant will be opened to claims from late July 2021. The grant is taxable and will be paid out in a single […]

Are you taking advantage of trivial benefits?

The trivial benefits in kind (BiK) exemption applies to small non-cash benefits like a bottle of wine or a bouquet of flowers given occasionally to employees. By taking advantage of the exemption

Kickstart Scheme Moves Up a Gear

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Kickstart Scheme Moves Up a Gear More than 120,000 jobs for 16 to 24-year-olds have now been created through the government’s flagship Kickstart Scheme, as ministers have urged more employers to get involved. The scheme, which has been underway since September, is helping to put young people who have been some of the hardest hit […]

Off-Payroll Working Rules from 6 April 2021

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The rules for individuals providing services to the public sector via an intermediary such as a personal service company (PSC) changed from April 2017. The new rules shifted the responsibility for deciding whether the intermediaries’ legislation applies, known as IR35, from the intermediary itself to the public sector receiving the service. During 2017, the government […]

Changing the terms of a salary sacrifice arrangement

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Changing the terms of a salary sacrifice arrangement A salary sacrifice arrangement is effectively an agreement to reduce an employee’s entitlement to cash pay, usually in return for a non-cash benefit. This can include items such as company cars, childcare vouchers and additional employer pension contributions. The tax and NIC advantages of certain benefits provided […]

National Minimum and Living Wage increases 1 April 2021

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National Minimum and Living Wage increases 1 April 2021 The new National Minimum Wage (NMW) and National Living Wage (NLW) rates came into effect on 1 April 2021. The new rate for the NLW is £8.91 which is a 19p increase over last year. The NLW is the minimum hourly rate that must be paid […]