Legal guidance

All items: Pay and benefits

  • Sleeping care worker only "available" for work and not actually working for minimum wage purposes

    Date:
    24 July 2018

    Consultant editor Darren Newman looks at a recent case in which the Court of Appeal ruled that a care worker required to sleep on the employer's premises was simply "available" for work rather than actually working, and therefore caught by the sleepover exemption in the minimum wage legislation.

  • Executive pay ratio reporting: Six issues for employers to consider now

    Date:
    17 July 2018

    On 1 January 2019, legislation comes into force requiring UK quoted companies with more than 250 employees to publish the pay ratio between their CEO and "average" employees. Jo Faragher investigates the issues related to mandatory executive pay ratio reports that employers should be thinking about now.

  • Employee benefits: don't get caught out when submitting HMRC forms

    Date:
    15 June 2018

    Employers who paid employee expenses or benefits during the 2017/18 tax year have until 6 July to submit their paperwork to HM Revenue & Customs, or they could face significant fines. Nick Bustin from Haysmacintyre explains what employers need to know.

  • Employment status: Time to review off-payroll arrangements

    Date:
    3 April 2018

    With greater scrutiny of employment status by HMRC, employers need to look carefully at their off-payroll labour arrangements, argues Hilary Stokes - employer solutions manager at Menzies LLP.

  • Closing a pension scheme to accrual: considerations for employers

    Date:
    25 October 2017

    British Airways recently announced proposals to close its New Airways Pension Scheme (NAPS) due to a "significant and growing funding deficit" and that a consultation exercise would commence in the coming weeks.

  • National minimum wage: Avoid the pitfalls of pay averaging

    Date:
    21 August 2017

    Earlier this year it was reported that John Lewis set aside £36 million to compensate for a potential national minimum wage breach. As the Government releases its latest list of organisations owing wages, how can employers avoid the same trap? Fiona Rushforth and Katie Whitford of law firm Wedlake Bell explain.

  • Changes to tax on termination pay in April 2018

    Date:
    17 August 2016

    The Government has cut back proposed changes to taxing termination payments, issuing new draft legislation that is expected to come into force in April 2018.

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Legal guidance: HR and legal information and guidance relating to pay and benefits.

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