New FAQs setting out the new rules on the VAT treatment of taxable benefits under salary-sacrifice arrangements, which are due to change from 1 January 2012, have been popular on XpertHR over the last month.
As a result of a decision of the European Court of Justice, from 1 January 2012, employers will have to account for VAT based on the amount of salary given up by the employee under a salary-sacrifice scheme. The FAQs deal with how the new rules affect cycle-to-work schemes, retail voucher schemes and chidcare vouchers.
Unsuprisingly, employers' questions on the Agency Workers Regulations 2010, which are in force from 1 October 2011, remained among the most frequently visited FAQs on XpertHR. Other questions in the top ten for September cover sick pay, interns, variation of contract and time off for employees to attend court.
- Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
- Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
- Under the Agency Workers Regulations 2010, are agency workers entitled to bonuses that are payable to direct recruits?
- Are interns entitled to the national minimum wage?
- When do the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
- Under the Agency Workers Regulations 2010, who is responsible for ensuring that agency workers have access to collective facilities and job vacancies from day one of the assignment?
- Where an employee who has exhausted all entitlement to sick pay is to be dismissed on grounds of ill health will he or she be entitled to any payment throughout his or her notice period?
- If a contract of employment contains a flexibility clause, does the employer have to consult with the employee before it implements a variation to his or her terms and conditions?
- Under the Agency Workers Regulations 2010, who is responsible for ensuring that agency workers have the same basic terms and conditions as a comparable direct recruit?
- Where an employee is summoned to appear as a witness in a criminal court case, is the employer required to pay the employee for the time spent away from the workplace?
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