Workshop Aims

A vital seminar for all payroll and HR staff to ensure they are completely up to date with ever-changing legislation.

The programme is 'jam-packed' with a detailed review of the latest legislation including:

• The changes in tax and NI from April 2012 onwards
• An essential update on the changes in pension legislation reforms affecting all employers from now until 2026 and beyond including the changes to state retirement age and the introduction of pension auto-enrolment from 2012
• Important changes to the ways benefits are taxed including company cars, removal of some tax exemptions from 2013, VAT and salary sacrifice schemes and reporting of benefits taxed through the payroll
• An update on the latest news concerning the introduction of Real Time Information from 2012 which will have a considerable impact on the way we process payrolls in the future.

The one seminar you cannot afford to miss!

At the end of the workshop, delegates will be:

Have confidence with their ability to process payrolls that are compliant with current legislation and be able to deal with queries from colleagues at all levels.

Who would benefit?

All who currently have a day-to-day responsibility for any aspect of payroll or HR, where there is a vital need to be aware of changes to practice and legislation and understand the impact on their individual duties.

Content

HMRC, Income tax and National Insurance

• Tax and NI rates from April 2012 including:
  • Impact of personal allowance increase on higher rate tax payers
  • Cessation of contracting out for defined contribution schemes
  • Reduction in contracting-out rebates for define benefit schemes
  • Use of tax code 0T for share realisations
  • Scotland Bill including Scottish Income Tax proposals
  • PAYE Pooling
• Regional Employer’s NI holiday scheme
• International matters

Introduction of Real Time Information

• Background
• Timetable
• Pilot schemes
• Dealing with starters and leavers
• “customer journeys” – making changes to returns
• The five returns including the data to be submitted:
  • Employer alignment submission
  • Full Payment Submission
  • Employer Payment Submission
  • NI verification request
  • Earlier Year Update

HM Revenue & Customs

• Changes to penalties
• Trialling of improved compliance procedures
• Collecting debts through tax codes
• Tax tribunal decisions on late filing penalties

Statutory Payments and Leave

• SSP rates and thresholds
• SMP, SAP, SPP rates and thresholds
• Latest case law on carrying forward annual leave whilst sick
• Flexible parental leave proposals

Other Payroll and HR Matters

• Changes to Child Support DEOs
• Immigration and employment – EAT ruling
• Jurors financial loss allowances - Scotland and England & Wales
• National minimum wage
• Changes to Student Loan Deductions

Benefits & Expenses

• Simplifying Tax Reliefs and the abolition of many Statutory Exemptions including
  • luncheon vouchers
  • cycle to work "breakfasts"
• Procedures to follow when payrolling benefits
• Company Cars including:
  • Changes to car benefit charge from 2011/12, 2012/13 and 2013/14
  • Adjustments for alternative fuels
  • Removal of £80,000 price cap
  • Fuel benefit changes
• Benchmark scale rates for business travel
• Change to HMRC approach to Salary Sacrifice scheme involving Statutory Exemptions
  • Child Care Vouchers – limitation on tax relief for 40% and 50% tax payers
  • Cycle to Work
  • Removal of salary sacrifice in the context of canteen subsidies
  • VAT and salary sacrifice schemes post “Astra Zenica”

Pension reform

• Abolition of contracting-out for defined contribution schemes
• Increasing state retirement age for both men and women
• Changes to qualifying years for a state pension
• Pension auto-enrolment:
  • Timetable
  • Employer requirements
  • Employer and employee contributions
  • Automatic enrolment – the criteria
  • Opting in or out
  • Information requirements
  • Qualifying schemes
  • Compliance

Changes to Employment rights

• Age equality – can you make an employee retire at 65?
• Agency Workers and employment rights – The Temporary Agency Workers Regulations
• Time off for Training
• Refusal to work more than 48 hours – case law
• Employment law changes – the Government’s proposals
• Holiday pay & leave including the latest case law
  • Must holiday be taken during working time
  • Holiday accrual whilst sick – case law and Government proposals

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