New Rules & Hot Topics - New Programme for Spring 2010

This one day programme to help you deal with many areas of payroll that give you the most problems. Some of the subjects on the programme will include new rules, but others will be old favourites such as dealing with director's National Insurance.

Mandatory in year filing of starter and leaver forms P45, P46 and P46 (Pen) was introduced from April 2009 for all employers with 50 or more on the payroll. When was the last time you reviewed your starter and leaver internal procedures to see if they comply with HMRC's guidance? If you are confident that you are fully compliant then why not put it to the test during the course of the day?

Overpayments and their recovery continue to be a problem for employers, here is how to deal with them correctly.

What is the UAP for NI and how does it impact on your NI calculations?

Course Programme
• Director’s National Insurance
– Who is a director?
– Annual earnings period or paying NI according to pay frequency
– Becoming a director part way through the tax year
– Leavers and end of year
– Dealing with CA2700 certifi cates

• Entitlement to statutory paid leave increased in April 2009
– Are you paying the correct amount?
– Calculating entitlement for leavers
– Entitlement to bank holidays including part time workers, casuals, women on maternity leave and employees on long term sick leave

• Recovering overpayments of leave

• Flexible benefi ts – how the change in entitlement to statutory leave affects buying and selling of holiday entitlement

• Accruing holiday pay during sickness and maternity – the latest update

• Dealing with redundancy and PILONs

• Overpayments
– What type of overpayment can be recovered?
– Is there a time limit?
– What payroll procedures should be in place?
– Should recovery be net or gross?

• New guidance on the provision of non pay benefi ts and how this impacts on salary
sacrifice and fl exible benefits schemes

• KIT days and offsetting pay for employees on maternity and adoption leave and restrictions on KIT days

• In-year online fi ling of starter and leaver forms
– The latest issues that have arisen so far
– problems with software meeting HMRC matching requirements
– Penalties
– New HMRC NPS computer system and new HMRC procedues

• CSA changes and the differences between DEOs pre and post April 2003 and preferred method of payment

• Jury Service Allowance – the correct way to process this through the payroll

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