What payment details should be included in a contract of employment?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
Should any benefits available to an employee be listed in the contract of employment?
Is it ever permissible for an employer to withhold bonus payments?
How should an employer go about setting up an employee share scheme?
When may an employer withdraw the use of a company car?
Are employee benefits taxable or non-taxable?
Is the company Christmas party a taxable benefit?
If an employer provides an employee's accommodation is it permissible to require the employee to leave the accommodation at the termination of employment?
What are an employer's duties regarding employee expenses?
Can an employer require employees to pay for their uniforms?
If an employee abroad on a work-related trip is unable to return to the UK due to travel disruption, is the employer responsible for paying for his or her accommodation and food?
If an employee abroad on a work-related trip is affected by travel disruption, is the employer responsible for the cost of alternative travel arrangements for the employee to return home?
Are long-service awards incompatible with the Equality Act 2010?
Is it still permissible to award greater holiday entitlement to employees who have, for example, 10 years' service?
Where it is a company's policy to give a small gift to employees who have completed periods of service of multiples of 10 years could this be discriminatory under the Equality Act 2010?
In AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ, the European Court of Justice (ECJ) ruled that, where an employer has in place a salary-sacrifice scheme, output tax (that is the amount chargeable on sales) is due on the remuneration given up by the employees, as this is consideration for the issue of vouchers that can be used by the employees to purchase goods or services. The supply of the retail vouchers must be treated as a supply of services for VAT purposes. As a result of this decision, while employers are able to recover the input tax in relation to vouchers (that is the amount of VAT paid on purchasing the vouchers), output tax is due on the consideration received (the salary waived) from their employees.
Although this case dealt with the correct VAT treatment of high street shopping vouchers, HM Revenue and Customs (HMRC) has confirmed that the principles applied by the ECJ are not limited to vouchers, but apply equally to the supply of other goods and services to employees. For example, where a cycle to work scheme is provided under a salary-sacrifice arrangement, the employer must account for output tax based on the amount of salary given up by the employee in return for the hire or loan of a bicycle or safety equipment.
When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?
Is it permissible for a salary sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?
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