All posts by Tessa Brown

National Minimum Wage in the Hospitality Sector

Tessa Brown

The recent report carried out on Modern Working Practices has seen the Hospitality sector identified as one where a significant proportion of the workforce are on, or close to, the minimum wage.

It is all too easy to inadvertently fall foul of the National Minimum Wage (NMW) and National Living Wage (NLW) rates and with the repercussions for doing so quite severe, including naming and shaming, it is important to review this on a regular basis.

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National Minimum Wage – risk areas

Tessa Brown

With the forthcoming change in rates for the National Minimum wage (NMW) I wanted to take the opportunity to highlight a number of risks that may arise for employers.

Paying the incorrect rate

With every NMW increase there is the risk that the increase is not applied in a timely manner to your employees’ pay.

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Employment FAQs

Tessa Brown

With the end of the tax year on the horizon, employers are starting to think about the year-end reporting requirements (and if not, perhaps should be) so I thought this the ideal time to share some FAQs.

I have been subject to Construction Industry Scheme (CIS) deductions as a company. How do I get this money back from HM Revenue & Customs (HMRC)?

Your CIS deductions can be claimed as a credit against the company’s monthly PAYE/NIC bill.

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Christmas – a time of giving

Tessa Brown

With Christmas fast approaching, you may be getting caught up in the spirit of giving and considering how to reward your staff for a year’s work done well.

As the trivial benefits legislation introduced on 6 April 2016, means there are some new options available to you this year. I wanted to provide a brief summary of the types of gifts you may want to provide and the tax implications these have.

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The Apprenticeship Levy

Tessa Brown

HMRC are introducing a new Apprenticeship Levy from the 6 April 2017, the aim of which is for large employers to play their part in delivering a new generation of skilled apprentices.

The levy will be charged at 0.5% of the wage bill for the year.

Whilst all employers will be subject to the levy, each employer will also have a £15,000 levy allowance available to offset against the cost of the levy.

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Brexit: What happens now?

Tessa Brown

With the dust settling following the appointment of our new Prime Minister and her cabinet reshuffle, many businesses will be wondering how they will be impacted during the periods before and after the UK formally notifies the European Union of its wish to leave.

Whilst we currently know very little, the new Chancellor, Philip Hammond, has stated he does not anticipate the need for an emergency Budget as a result of the Brexit vote.

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Expenses and benefits for employers

Tessa Brown

As we begin a new tax year I thought it would be helpful to remind you of the considerable number of changes to the legislation surrounding forms P11D – the reporting mechanism for expenses and benefits – that came into force on the 6 April 2016.

Minimum earnings requirement

The £8,500 minimum earnings requirement has been removed which will mean form P11D must be completed for all individuals to whom you have provided a taxable benefit (with a few exceptions for special cases).

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Payroll Housekeeping

Tessa Brown

As we near the end of the first pay period of 2016/17 I thought it an ideal time to briefly cover some of the employment tax changes for the current year and to provide details of the new tax rates.

In no particular order, the main changes are:

1. The National Living Wage came into effect on 1 April 2016 and all workers aged 25 years and over are now entitled to at least £7.

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Autumn Statement 2015: Predictions

Tessa Brown

With the Chancellor set to present his Autumn Statement on Wednesday we thought we would share our top predictions for the tax changes he may be announcing.

George Osborne made the bold claim of bringing the country’s accounts back into the black by 2020. He has now been left with a huge task following the House of Lords’ refusal to pass a bill that would have saved £4.

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