Payroll Tip: Tax and mobile phones

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: Does the tax exemption for mobile phones extend to paying the costs of our employee’s own phones? A: Section 319 of the Income Tax (Earnings and Pensions) Act 2003 specifically removes any […]

HR Tip: Reasonable alternative work

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: What constitutes ‘reasonable alternative work’ in law? A: It is work that is suitable in terms of factors that include skills required, pay, location and status. For example a woman returning from […]

Payroll Tip: Car tax allowances

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: How should essential user allowances that are paid to employees who use their own cars for business purposes be reported? A: Payments of mileage allowances are only reported for tax purposes on […]

HR Tip: Excessive home-to-work travel

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: One of our employees intends to move to a cottage in the country. It sounds all very nice but is 40 miles away from work. Do we have grounds for dismissing him? […]

Payroll Tip: Benefits – Tax and NICs implications

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: How are the tax and NICs liabilities on the provision of employment benefits handled? Does it make any difference if the employer pays the employee’s own private bills? A: There are many […]

HR Tip: Victimisation

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: What exactly is victimisation in the workplace? Is it illegal? A: It certainly is unlawful. Victimisation is recognised in law as a manifestation of race or sex discrimination. If you, a white […]

Payroll Tip: Payments for private medical insurance

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: When premiums are paid annually, how is the benefit reported on form P11D? A: Section I of form P11D is used to report the provision of private medical treatment or insurance to […]

HR Tip: Different jobs, different contracts?

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: We took on a part-time worker some time ago. He was so good that two other departments have given him work, but each of a different nature. Our problem is, does he […]

Payroll Tip: Holiday pay for shift workers

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: How should holiday pay be calculated for shift workers whose earnings vary because they are paid premium rates for work performed at different times of the day? A: The calculation of holiday […]

HR Tip: Re-employment of dismissed workers

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: An employee whom we dismissed is claiming unfair dismissal and asking the court for his job back. Can the court do this? A: If the Employment Tribunal finds that you unfairly dismissed […]

Payroll Tip: SSP and the percentage threshold scheme

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Payroll tip: The PTS is intended to help employers when there is an abnormally high level of sickness. Eligibility is determined in each tax month by comparing the total amount of SSP actually […]

Payroll Tip: Maternity suspension

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: A woman’s job involves visiting different sites and installing and maintaining computer equipment. She is pregnant and, as a result, is unable to drive her car or perform the physical aspects of […]

HR Tip: Developing women managers

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: We have a large female workforce but most of our supervisors and managers are male. We would like to redress this balance and feel that we have some women with management potential. […]

Payroll Tip: Entertainment and gifts from third parties

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: A company wishes to thank a number of key employees of one of its suppliers for their contribution to the completion of a successful project. The intention is to provide them with hospitality […]

HR Tip: Managing capability and incapability

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: We promoted a man to a team leader position a few weeks ago, but it's just not working out. What can we do? Can we fire him? A: You are dealing with a […]

Payroll Tip: Reducing the P11D workload

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: How can the vast amount of work involved in preparing for and completing P11D expenses and benefits returns be reduced? A: There are three ways in which the workload can be reduced significantly: […]

HR Tip: Making rules work

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: Our employees have little respect for company rules. What can we do? A: You should first check that your rules are relevant and necessary, and that they are easy to understand. If not, […]

Payroll tip: Rolled-up holiday pay

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: We employ a lot of casuals and pay them holiday pay as part of their weekly wage. Is this legal? We are getting conflicting advice. A: Certainly this is the most convenient […]

Payroll Tip: National Insurance numbers, P14s and P46s

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: National Insurance numbers, P14s and P46s – can you provide some clarity? A: The Social Security Contributions and Benefits Act 1992 (Schedule 1, paragraph 7A) provides for Regulations to be made that would require […]

HR Tip: Workplace relocation

These questions are being answered by Learn HR, a market leader in the provision of HR and payroll training and nationally-recognised professional qualifications. Q: We are relocating our workshop and offices to a new site five miles away. Does this equate to a redundancy of staff? Can we force workers to move? A: If the contracts […]