CIPP Payroll: need to know 2021-2022

CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

News On Line

2021-22

cipp.org.uk

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The Chartered Institute of Payroll Professionals

News On Line

Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News Online items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news i tems being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News Online.

Using the index is easy – find your topic of interest and CTRL + click will take you straight there.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email [email protected]

Copyright

Copyright © 2022 Chartered Institute of Payroll Professionals (CIPP)

Published April 2022

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

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The Chartered Institute of Payroll Professionals

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Contents Coronavirus News ............................................................................................... 9 30 September 2021 – closure of the Coronavirus Job Retention Scheme ...........................................................9 Claims for the fifth and final SEISS grant must be sent by 30 September 2021...................................................9 Guidance on CJRS offsets ...................................................................................................................................9 Closure of the coronavirus SSP rebate scheme.................................................................................................10 Expenses and Benefits ..................................................................................... 11 Approved professional organisations and learned societies (list 3) ....................................................................11 General Employment News .............................................................................. 12 Happy new tax year day!....................................................................................................................................12 Class 1A National Insurance contributions on benefits in kind ...........................................................................13 HMRC coronavirus-related webinars..................................................................................................................13 Further Treasury Direction made in relation to the Coronavirus Job Retention Scheme....................................14 PAYE: PAYE Settlement Agreement (PSA1) 2020-21.......................................................................................14 Guide 480: Expenses and benefits ....................................................................................................................15 Statutory pay tables 2021-22 .............................................................................................................................15 CJRS guidance updates – 22 April 2021............................................................................................................15 Italian hospital employee accused of skipping work on full pay for 15 years ......................................................16 Right to work checks will be conducted in person from 17 May 2021 ................................................................16 Addison Lee drivers classed as ‘workers’ ...........................................................................................................17 Planning BACS payments around bank holidays ...............................................................................................17 Digital National Insurance Number application service now available................................................................18 Payroll boss handed 11-year ban for tax avoidance scheme .............................................................................18 Shared Parental Leave and Pay tools ................................................................................................................19 Face-to-face right to work checks to resume from 1 September 2021 ...............................................................19 Right to work checks from 1 July 2021...............................................................................................................20 Deliveroo riders are self-employed.....................................................................................................................21 Government urged to make ethnicity pay gap reporting mandatory ...................................................................21 CIS and Off-payroll working ...............................................................................................................................22 HMRC issues reminders about National Minimum Wage...................................................................................22 HMRC has opened over 6,000 inquiries into CJRS claims ................................................................................23 Number of UK job vacancies top pre-pandemic levels .......................................................................................24 New Summer jobs portal launched.....................................................................................................................24 Office of Tax Simplification webinar ...................................................................................................................24 National Apprenticeship Week 2022 ..................................................................................................................25 Government names latest round of firms underpaying NMW.............................................................................25 Approved professional organisations and learned societies (list 3) ....................................................................27 Research shows overwhelming public support for SNP pledge to support the introduction of a 4 day week .....27 Gender Pay Gap Reporting – 2020-2021 deadline reminder .............................................................................28 More than 100 estate agents are preparing legal action against Purplebricks ...................................................28 The Supreme Court clarifies collective bargaining rights while siding with workers ...........................................29 Real living wage increased to £9.90 per hour ....................................................................................................29 Equal Pay Day 2021...........................................................................................................................................30 Bank of England base rate increases to 0.25%..................................................................................................30 Two directors banned for abusing Bounce Back Loan scheme..........................................................................31 Significant decision on historic holiday pay claims .............................................................................................31 18 February is National Caregivers Day.............................................................................................................32 Government News ............................................................................................. 33 March CJRS claims deadline approaches..........................................................................................................33 Further Treasury Direction published in relation to the SEISS ...........................................................................33 New consultation on the creation of flexible apprenticeships published .............................................................34 Stance on Mutuality of Obligation remains unchanged ......................................................................................34 Mini umbrella firms – fraudulent practice adopted by some that is costing the UK millions................................35 Queen’s Speech delivered in the House of Lords in scaled-back ceremony......................................................36 In-person right to work checks delayed until 21 June.........................................................................................36 The National Insurance Contributions Bill 2021 is published..............................................................................37 Clamping down of promoters of tax avoidance ..................................................................................................37 £1,000 incentive for employers offering T-Level student placements.................................................................38 Fourth SEISS grant deadline – 1 June 2021 ......................................................................................................38 Employers of apprentices can now apply for £3,000 incentive payment ............................................................39 The deadline for applications to the EU Settlement Scheme falls this month.....................................................39 Government confirms creation of new workers’ watchdog .................................................................................40 ‘Help to Grow’ initiative to be launched in June ..................................................................................................41

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The Peer Networks Programme: what is it and could you benefit from it? .........................................................41 New flexible season tickets will be available to reflect modern working practices ..............................................42 EU Settlement Scheme deadline – 30 June 2021..............................................................................................42 Flexible Working Bill introduced to Parliament ...................................................................................................43 From 16 August 2021, individuals who have had both Covid vaccinations no longer required to self-isolate ....43 Coronavirus guidance changes from 19 July 2021 ............................................................................................44 Draft legislation, to be included in the Finance Bill 2021-22, published..............................................................44 No imminent reforms to Statutory Sick Pay........................................................................................................45 NHS staff awarded 3% pay increase..................................................................................................................45 Parliament to debate mandatory ethnicity pay gap reporting .............................................................................46 Unspent apprenticeship levy funds easier to access for SMEs ..........................................................................46 A reminder to stay vigilant…. .............................................................................................................................47 Advisory fuel rates for company cars from 1 September 2021...........................................................................47 Digital right to work checks extended until 5 April 2022 .....................................................................................48 New Health and Social Care Levy announced ...................................................................................................48 Chancellor announces dates for 2021 Autumn budget.......................................................................................48 "Triple Lock" mechanism scrapped for 2022/2023 .............................................................................................49 Heath and Social Care levy – What we know so far...........................................................................................49 Furlough figures hit a record low in July 2021 ....................................................................................................50 SSP rebate scheme closes 30 September 2021................................................................................................51 £1.3 billion of furlough payments given back by businesses ..............................................................................51 Government set to introduce entitlement to carer’s leave ..................................................................................51 Government to legislate to ensure workers receive tips in full............................................................................52 Kickstart Scheme and apprentice incentive payments extended .......................................................................52 Growing speculation of government plans to increase National Living Wage ....................................................53 Salary boost for new maths, physics, chemistry and computing teachers..........................................................53 Seven-year low for redundancies as 260,000 people taken off furlough ............................................................53 Boris Johnson advocating for a return to the office ............................................................................................53 Coronavirus Job Retention Scheme (CJRS) claim deadline – 14 October 2021................................................54 Payment Landscape Review: HM Treasury’s response to call for evidence ......................................................54 National Living Wage (NLW) rumoured to rise to £9.50 per hour .......................................................................55 Attachment of Earnings Order thresholds – Welsh consultation ........................................................................55 Finance Bill 2021-22 released after first reading ................................................................................................56 House of Lords vote to retain the ‘triple lock’ on state pensions .........................................................................56 MPs stand firm on the state pension triple lock ..................................................................................................56 Agent update 90 – November 2021 ...................................................................................................................57 Tax Day Autumn 2021........................................................................................................................................58 Tax Day consultation round-up ..........................................................................................................................58 Are payroll professionals tax advisers? ..............................................................................................................59 Naming round 18 includes more than 200 employers ........................................................................................59 Deadline for Kickstart Scheme applications draws closer ..................................................................................60 Low Pay Commission asks the question: Is excluding au pairs from minimum wage requirements still correct?60 Department for Work and Pensions starts the next review of State Pension age. .............................................61 Statutory Sick Pay self-certification period temporarily extended to support vaccine rollout ..............................61 HMRC Late Repayment interest charge increased ............................................................................................62 Draft Welsh Budget: No Changes to Welsh Rates of Income Tax .....................................................................62 HM Treasury announce £1 billion omicron support including the return of the SSP Rebate Scheme. ...............62 NEST request your help to develop their scheme administration service...........................................................63 2022-23 Scottish and Welsh Income Tax Rates confirmed................................................................................64 “Stronger Nudge to pension guidance” measures to come into force 1 June 2022. ...........................................65 Government ‘Help to Grow: Digital’ scheme backing small businesses with up to £5,000 off digital software ...65 Temporary self-certification extension comes to an end ....................................................................................66 Late tax payment reforms delayed for 9 months ................................................................................................66 Tax-free childcare reminders and informational materials published by HMRC .................................................66 Apprentice incentive payment deadline approaching .........................................................................................67 An early end to self-isolation rules?....................................................................................................................67 Welsh attachment of earnings threshold consultation response ........................................................................68 Temporary adjusted right to work checks extended until 30 September 2022 ...................................................68 Department for Education releases plans to reform student loans .....................................................................68 Fuel advisory rates from 1 March 2022 ..............................................................................................................69 Fuel advisory rates from 1 March 2022 ..............................................................................................................69 Upcoming government webinars ........................................................................................................................70 National Insurance contribution rate increase written into legislation. ................................................................70 Agent Update 94 - March 2022 ..........................................................................................................................71 Employer provided or reimbursed coronavirus tests will not be taxable for a further year..................................71 UK suspends the exchange of tax information with Russia................................................................................72

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The Chartered Institute of Payroll Professionals

News On Line

Inflation increases to 6.2% .................................................................................................................................72 The government’s 2022 remit to the Low Pay Commission released .................................................................72 Spring Statement factsheets ..............................................................................................................................73 Northern Ireland extends SSP provisions...........................................................................................................73 Breaking payroll news from the Spring Statement .............................................................................................73 Northern Ireland extends SSP provisions...........................................................................................................74 Northern Ireland redundancy rates and limits.....................................................................................................74 General News..................................................................................................... 77 Payroll clerk jailed for stealing thousands from employees ................................................................................77 >Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134 Page 135 Page 136 Page 137 Page 138 Page 139 Page 140 Page 141 Page 142 Page 143 Page 144 Page 145 Page 146 Page 147 Page 148 Page 149 Page 150 Page 151 Page 152 Page 153 Page 154 Page 155 Page 156 Page 157 Page 158 Page 159 Page 160 Page 161 Page 162 Page 163 Page 164 Page 165 Page 166 Page 167 Page 168 Page 169 Page 170 Page 171 Page 172 Page 173 Page 174 Page 175 Page 176 Page 177 Page 178 Page 179 Page 180 Page 181 Page 182 Page 183 Page 184 Page 185 Page 186 Page 187 Page 188 Page 189 Page 190 Page 191 Page 192 Page 193 Page 194 Page 195 Page 196 Page 197 Page 198 Page 199 Page 200

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