What payment details should be included in a contract of employment?
When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
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?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
Changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements came into force on 1 January 2012.
As a consequence of the landmark ruling in AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ, where the European Court of Justice (ECJ) found that the provision of vouchers amounted to a supply of services effected for consideration, HM Revenue and Customs (HMRC) no longer differentiates between deductions from salary (amounts taken from post-tax pay) and salary-sacrifice schemes (revised contractual arrangements representing a reduction in salary before it is treated as received for PAYE tax purposes), where there is a supply of goods and/or services by the employer.
Employers providing benefits in kind under a salary-sacrifice scheme must account for output tax (the amount charged on sales) on these supplies, where they are subject to VAT. Prior to the ECJ judgment, HMRC accepted that a reduction in salary did not constitute consideration for the benefits received and output tax was not due.
Although the judgment was delivered on 29 July 2010, HMRC requires output tax to be accounted for only on taxable benefits provided under salary-sacrifice schemes from 1 January 2012, to allow employers sufficient time to make the necessary administration and accounting changes.
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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