Professional March 2018

Professional March 2018

Official publication of The Chartered Institute of Payroll Professionals

in Payroll, Pensions & Reward

Issue 38 March 2018

Digital benefits

Abolishing modern slavery Currency

Time is money Face value

Differing types of leave Time and wages

CIPP update | Policy hub | Professional development

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Payroll & HR Solutions

Ignorance of the law excuses no man from practicing it. Addison Mizner (1872–1933)

Editor’s comment

I’ve generally ignored the implications and provisions of the Modern Slavery Act 2015, believing that ‘slavery’ is not in any way associated with payroll. (Well, okay, being a slave to payroll is voluntary, right?) However, my belief may have been misguided,

paid for all the hours they work may not be receiving the NM/ LW. Such workers might be entitled to additional pay, but unless the appropriate calculations are performed how would you, your employer or the worker know? Should these calculations be performed every pay period and should the responsibility fall to payroll or human resources? The articles on pages 20–23 are, I believe, essential reading. And are staff being paid at all or indeed accurately when absent for specific reasons? See page 17 for an illuminating article.

as withholding of wages may be one of several determinants of whether under the Act a person is in slavery to another. See page 36 for what I think is an enlightening article. Which brings me to the national minimum/living wage (NM/ LW). The rules for ensuring the NM/LW is paid are complicated and demanding, and I’ve suspected ever since the National Minimum Wage Act 1998 came into force that underpayments were occurring whether because of ignorance, inadequate software or by intent. There is the possibility that some of those workers not being

Mike Nicholas MCIPP AMBCS Editor

Registration is now open for our spring intake of the Foundation Degree in Chair’s message Payroll Management and we have several CIPP events for you to take advantage of, including our National Forums which are free

their own education and their CPD. If you have been successful in the past year, whether achieving as an individual, a team or in your company, consider putting yourself or your team forward and nominate for one of the CIPP Excellence Awards. Nominations open in March and those successful in each category will be presented with their awards during the CIPP Annual Excellence Awards taking place as part of our Annual Conference and Exhibition on 11 October. Last year a well-deserving group of winners were presented their awards by Sir Trevor McDonald – and I can’t wait to see who will present the awards this year; I look forward to seeing you there.

of charge to our associate, full, fellow and Chartered Members. All these will help you keep progressing and adding to your continuing professional development (CPD) log. I’m pleased that after the announcement of our first Individual Chartered Members, applications are continuing. I am proud to be amongst the first to display the designatory letters ChFCIPPdip which mean I’m a Chartered Member, a fellow of the CIPP, and have passed the Diploma in Payroll Management (the predecessor of the Foundation Degree). I’d love to see many more of our members, and others in the payroll profession who are qualified, complete the application (which isn’t easy by any means) and join this exclusive group of professionals proud to show their commitment to both

Eira Hammond FCIPPdip Chair, CIPP

In continuing to support our ever- expanding membership base we have a wide selection of events scheduled for 2018; full details can be found by visiting cipp.org.uk . If you’re an eligible member CEO’s message

● the very successful Scottish National Conference taking place on 5–6 September ● the award-winning Annual Conference and Exhibition taking place on 10–11 October at the Hilton Birmingham Metropole alongside the Annual Excellence Awards, which is the ideal place to showcase your and your company’s excellence. Details can be found on pages 28–29 and 33. Finally, if you’re not yet a member, we’ve seen a huge amount of interest in our payroll and pension update events which are free of charge to non, trial and affiliate members and offer the perfect insight into the CIPP and what we have to offer you.

make the most of your free place at our ever-informative National Forums with timely industry updates at a location near you. These events are always popular so book up early to ensure attendance. See page 9 for details of venues and dates. The CIPP’s and AAT hot topic events provide another opportunity for you to gain educational and interactive sessions on the latest payroll and pensions legislation and on the recent changes relating to the apprenticeship levy and salary sacrifice changes. We then have our three key events of the year for your diaries which include: ● National Payroll Week taking place on 3–7 September – we’ve already started planning how to make this popular week extra special

Ken Pullar FCIPP Chief executive officer, CIPP

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| Professional in Payroll, Pensions and Reward |

Issue 38 | March 2018

in Payroll, Pensions & Reward PROFESSI NAL

Also available online at payrollpensionsandreward.org.uk

Contents

March 2018

42

A switched on approach Kavitha Sivasubramaniam looks at administering and delivering employee benefits

Features

20

17

12

Minimum wage compliance Tim Bridgett identifies developments, practice, pitfalls

CPD made easy Helen Hargreaves explains the logging process

Differing types of leave Jill Smith discusses those infrequently encountered

25

31

21

Time is money Vince Ashall outlines NMW/NLW problems

CDC schemes Henry Tapper discusses pensioner payroll implications

A day of reckoning Simon Garrity sets out developments and advice

| Professional in Payroll, Pensions and Reward | March 2018 | Issue 38 2

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32

Editor Mike Nicholas 01273 412 836 | [email protected] Advertising Jill Bonehill 0121 712 1033 | [email protected] Design James Bartlett and Nicole Gumery [email protected] Printing Warwick Printing Company Ltd

Continuous feedback and performance Asimina Stamatiou discusses effectiveness of check-ins

How to change workforce savings culture Steve Butler sets out five steps

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Chief executive officer Ken Pullar FCIPP CIPP board of directors

Disability, rest breaks, pre- termination agreements Nicola Mullineux reviews decisions in three cases

Jason Davenport ACIPP Suzanne Gallagher MCIPP Stuart Hall MCIPPdip Eira Hammond ChFCIPPdip Ros Hendren MSc FCIPP, Mgr, FCMIdip, FHEA Lizabeth Lay MSc FCIPPdip Karen Thomson MSc ChFCIPP, FHEA Cliff Vidgeon FCIPP Ian Whyteside MCIPP, FMAAT, ATT

Abolishing modern slavery Samantha Mann reveals the connections with pay

45

40

Useful contacts Membership [email protected] 0121 712 1073 Education [email protected] 0121 712 1023 Training [email protected] 0121 712 1063 Events [email protected] 0121 712 1013 Marketing and sales [email protected] 0121 712 1033 General enquiries

Is the digital benefits bubble about to burst? Lisa Gillespie discusses recent and potential developments

How to prevent staff stealing confidential >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

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