Payroll: need to know (Latest version)

Payroll: need to know (Latest version)

2021-2022 As of 8 June 2021

Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 1 of 60

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 items 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.

The titles of new news articles added in the last fortnight are highlighted in blue to ensure that they will be clearly visible in the index.

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 © 2021 Chartered Institute of Payroll Professionals (CIPP)

Published June 2021

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.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 2 of 60

Contents

Apprenticeships .................................................................................................. 6 New consultation on the creation of flexible apprenticeships published .............................................................. 6 Employers of apprentices can now apply for £3,000 incentive payment ............................................................. 6 CIPP Policy & Research...................................................................................... 7 Quick Poll results: 49% of companies use P11Ds to report taxable benefits....................................................... 7 New Quick Poll: supply chains............................................................................................................................. 7 CIPP survey: LPC minimum wage rates for 2022................................................................................................ 7 New Quick Poll: Checking CJRS Claims ............................................................................................................. 8 Survey reminder: LPC minimum wage rates for 2022 ......................................................................................... 8 The CIPP Benchmarking Survey 2021 ................................................................................................................ 9 Payrolling of Benefits survey ............................................................................................................................... 9 CIPP Payrolling of Benefits survey ...................................................................................................................... 9 Compliance ........................................................................................................ 10 Understanding HMRC’s compliance check process ...........................................................................................10 Coronavirus (COVID-19) ................................................................................... 10 HMRC coronavirus-related webinars..................................................................................................................10 Further Treasury Direction published in relation to the SEISS............................................................................11 Fourth SEISS grant deadline – 1 June 2021 ......................................................................................................11 Coronavirus Job Retention Scheme (CJRS).......................................................................................................12 March CJRS claims deadline approaches ..........................................................................................................12 Further Treasury Direction made in relation to the Coronavirus Job Retention Scheme ....................................12 CJRS guidance updates – 22 April 2021............................................................................................................13 CJRS extension: CIPP flow chart .......................................................................................................................13 Coronavirus Job Retention Scheme guidance updates ......................................................................................14 New template available for employers claiming for 16-99 employees through CJRS.........................................14 Furlough figures drop between March and April 2021 ........................................................................................15 Employer CJRS claims: March 2021 ..................................................................................................................15 >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

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