Overview

It

is

against

the

law

to

treat

someone

less

favourably

than

someone

else

because

of

a

personal

characteristic

such

as

religion

sex

gender

reassignment

or

age

Discrimination

can

include

not

hiring

someone

selecting

a

particular

person

for

redundancy

paying

someone

less

than

another

worker

without

good

reason

You

can

discriminate

against

someone

even

if

you

do

not

intend

to

For

example

you

can

discriminate

indirectly

by

offering

working

conditions

or

rules

that

disadvantage

one

group

of

people

more

than

another

Discrimination

during

recruitment

Discrimination

in

job

adverts

You

must

not

state

or

imply

in

a

job

advert

that

you

’ll

discriminate

against

anyone

This

includes

saying

that

you

are

not

able

to

cater

for

workers

with

a

disability

Only

use

phrases

like

recent

graduate

or

highly

experienced

when

these

are

actual

requirements

of

the

job

Otherwise

you

could

discriminate

against

younger

or

older

people

who

might

not

have

had

the

opportunity

to

get

qualifications

Where

you

advertise

might

cause

indirect

discrimination

for

example

advertising

only

in

men

’s

magazines

Get

help

advertising

a

job

without

discriminating

Questions

you

can

not

ask

when

recruiting

You

must

not

ask

candidates

about

protected

characteristics

or

whether

they

are

married

single

or

in

a

civil

partnership

have

children

or

plan

to

have

children

Asking

about

health

or

disability

You

can

only

ask

about

health

or

disability

if

there

are

necessary

requirements

of

the

job

that

can

not

be

met

with

reasonable

adjustments

you

’re

finding

out

if

someone

needs

help

to

take

part

in

a

selection

test

or

interview

you

’re

using

positive

action

to

recruit

a

disabled

person

You

might

be

breaking

the

law

if

any

discrimination

happens

during

their

recruitment

process

even

if

you

use

a

recruitment

agency

Asking

for

a

date

of

birth

You

can

only

ask

for

someone

’s

date

of

birth

on

an

application

form

if

they

must

be

a

certain

age

to

do

the

job

for

example

selling

alcohol

You

can

ask

someone

their

date

of

birth

on

a

separate

equality

monitoring

form

You

should

not

let

the

person

selecting

or

interviewing

candidates

see

this

form

Spent

criminal

convictions

Applicants

do

not

have

to

tell

you

about

criminal

convictions

that

are

spent

You

must

treat

the

applicant

as

if

the

conviction

has

not

happened

and

can

not

refuse

to

employ

the

person

because

of

their

conviction

There

are

some

areas

of

employment

that

are

exempt

from

this

rule

for

example

schools

Trade

union

membership

You

must

not

use

membership

of

a

trade

union

as

a

factor

in

deciding

whether

to

employ

someone

This

includes

not

employing

someone

because

they

’re

a

member

of

a

trade

union

insisting

someone

joins

a

trade

union

before

you

’ll

employ

them

Employing

people

with

protected

characteristics

You

can

choose

a

candidate

who

has

a

protected

characteristic

over

one

who

does

not

if

they

’re

both

suitable

for

the

job

and

you

think

that

people

with

that

characteristic

are

underrepresented

in

the

workforce

profession

or

industry

suffer

a

disadvantage

connected

to

that

characteristic

for

example

people

from

a

certain

ethnic

group

are

not

often

given

jobs

in

your

sector

You

can

only

do

this

if

you

’re

trying

to

address

the

under

representation

or

disadvantage

for

that

particular

characteristic

You

must

make

decisions

on

a

case

by

case

basis

and

not

because

of

a

certain

policy

You

can

not

choose

a

candidate

who

is

not

as

suitable

for

the

job

just

because

they

have

a

protected

characteristic

Favouring

disabled

candidates

When

a

disabled

person

and

a

non

disabled

person

both

meet

the

job

requirements

you

can

treat

the

disabled

person

more

favourably

Discrimination

during

employment

You

must

not

discriminate

against

your

employees

This

could

be

done

by

for

example

introducing

measures

that

discriminate

between

workers

for

example

a

benefit

for

married

employees

that

’s

not

available

for

people

in

a

civil

partnership

paying

men

and

women

different

amounts

this

includes

benefits

for

example

company

cars

when

they

’re

doing

work

of

equal

value

selecting

someone

for

redundancy

because

they

have

a

protected

characteristic

failing

to

make

reasonable

adjustments

for

a

disabled

worker

firing

someone

for

making

an

allegation

of

discrimination

firing

someone

because

they

’re

a

union

member

unfairly

rejecting

a

request

for

flexible

working

from

a

new

parent

This

includes

self

employed

people

on

a

contract

for

you

Training

and

promotion

can

not

just

happen

because

of

an

employee

’s

age

or

the

time

they

’ve

worked

for

you

You

’re

allowed

to

ask

employees

about

their

future

career

plans

including

retirement

But

you

can

not

just

choose

older

workers

for

discussions

about

retirement

Such

talks

should

be

part

of

general

discussions

about

each

worker

’s

career

development

Employment

tribunals

An

employee

who

thinks

they

’ve

been

discriminated

against

may

raise

a

grievance

or

take

their

case

to

an

employment

tribunal

You

’re

responsible

for

discrimination

carried

out

by

your

employees

unless

you

can

show

you

’ve

done

everything

you

reasonably

could

to

prevent

or

stop

it

Employing

family

members

If

you

hire

members

of

your

family

you

must

avoid

special

treatment

in

terms

of

pay

promotion

and

working

conditions

make

sure

tax

and

National

Insurance

contributions

are

done

correctly

Gender

reassignment

The

moment

a

worker

tells

their

employer

that

they

’re

having

gender

reassignment

they

’re

protected

from

discrimination

Discrimination

includes

disadvantaging

the

worker

because

of

the

time

they

have

to

take

off

because

of

medical

treatment

not

enabling

the

worker

to

use

facilities

appropriate

to

their

gender

To

avoid

discrimination

you

must

change

your

records

for

example

human

resources

records

when

the

worker

has

a

Gender

Reassignment

Certificate

and

a

new

birth

certificate

ensure

complete

confidentiality

of

all

information

the

worker

gives

you

about

their

gender

history


Overview

Flexible

working

is

a

way

of

working

that

suits

an

employee

’s

needs

for

example

having

flexible

start

and

finish

times

or

working

from

home

Flexible

working

rules

are

different

in

Northern

Ireland

All

employees

have

the

legal

right

to

request

flexible

working

not

just

parents

and

carers

This

is

known

as

making

a

statutory

application

Employees

must

have

worked

for

the

same

employer

for

at

least

weeks

to

be

eligible

What

employers

must

do

Employers

must

deal

with

requests

in

a

reasonable

manner

Examples

of

handling

requests

in

a

reasonable

manner

include

assessing

the

advantages

and

disadvantages

of

the

application

holding

a

meeting

to

discuss

the

request

with

the

employee

offering

an

appeal

process

If

an

employer

does

not

handle

a

request

in

a

reasonable

manner

the

employee

can

take

them

to

an

employment

tribunal

An

employer

can

refuse

an

application

if

they

have

a

good

business

reason

for

doing

so

Types

of

flexible

working

There

are

different

ways

of

working

flexibly

Job

sharing

Two

people

do

one

job

and

split

the

hours

Working

from

home

It

might

be

possible

to

do

some

or

all

of

the

work

from

home

or

anywhere

else

other

than

the

normal

place

of

work

Part

time

Working

less

than

full

time

hours

usually

by

working

fewer

days

Compressed

hours

Working

full

time

hours

but

over

fewer

days

Flexitime

The

employee

chooses

when

to

start

and

end

work

within

agreed

limits

but

works

certain

core

hours

for

example

am

to

pm

every

day

Annualised

hours

The

employee

has

to

work

a

certain

number

of

hours

over

the

year

but

they

have

some

flexibility

about

when

they

work

There

are

sometimes

core

hours

which

the

employee

regularly

works

each

week

and

they

work

the

rest

of

their

hours

flexibly

or

when

there

’s

extra

demand

at

work

Staggered

hours

The

employee

has

different

start

finish

and

break

times

from

other

workers

Phased

retirement

Default

retirement

age

has

been

phased

out

and

older

workers

can

choose

when

they

want

to

retire

This

means

they

can

reduce

their

hours

and

work

part

time

Applying

for

flexible

working

Employees

can

apply

for

flexible

working

if

they

’ve

worked

continuously

for

the

same

employer

for

the

last

weeks

It

’s

known

as

making

a

statutory

application

The

basic

steps

are

The

employee

writes

to

the

employer

The

employer

considers

the

request

and

makes

a

decision

within

months

or

longer

if

agreed

with

the

employee

If

the

employer

agrees

to

the

request

they

must

change

the

terms

and

conditions

in

the

employee

’s

contract

If

the

employer

disagrees

they

must

write

to

the

employee

giving

the

business

reasons

for

the

refusal

The

employee

may

be

able

to

complain

to

an

employment

tribunal

Employees

can

only

make

one

application

for

flexible

working

a

year

Writing

to

the

employer

An

employee

should

email

or

write

a

letter

to

their

employer

Employers

may

ask

employees

to

use

a

standard

form

to

make

an

application

What

the

email

or

letter

must

include

The

application

must

include

the

date

a

statement

that

this

is

a

statutory

request

details

of

how

the

employee

wants

to

work

flexibly

and

when

they

want

to

start

an

explanation

of

how

they

think

flexible

working

might

affect

the

business

and

how

this

could

be

dealt

with

for

example

if

they

’re

not

at

work

on

certain

days

a

statement

saying

if

and

when

they

’ve

made

a

previous

application

Withdrawing

an

application

Employees

should

tell

their

employer

in

writing

if

they

want

to

withdraw

their

application

The

employer

can

treat

an

application

as

withdrawn

if

the

employee

misses

meetings

to

discuss

an

application

or

appeal

without

good

reason

for

example

sickness

The

employer

must

tell

the

employee

they

are

treating

the

request

as

withdrawn

After

the

application

Employers

must

consider

flexible

working

requests

in

a

reasonable

manner

They

should

usually

make

a

decision

within

months

of

the

request

or

longer

if

agreed

with

the

employee

Agreeing

the

application

The

employer

should

write

to

the

employee

with

a

statement

of

the

agreed

changes

a

start

date

for

flexible

working

They

should

also

change

the

employee

’s

contract

to

include

the

new

terms

and

conditions

This

should

be

done

as

soon

as

possible

but

no

later

than

days

after

the

request

was

approved

Rejecting

an

application

The

employer

must

tell

the

employee

that

they

’ve

rejected

the

application

Reasons

for

rejecting

Employers

can

reject

an

application

for

any

of

the

following

reasons

extra

costs

that

will

damage

the

business

the

work

can

not

be

reorganised

among

other

staff

people

can

not

be

recruited

to

do

the

work

flexible

working

will

affect

quality

and

performance

the

business

will

not

be

able

to

meet

customer

demand

there

’s

a

lack

of

work

to

do

during

the

proposed

working

times

the

business

is

planning

changes

to

the

workforce

Appeals

Employees

no

longer

have

a

statutory

right

to

an

appeal

But

offering

an

appeals

process

helps

to

demonstrate

that

the

employer

is

handling

requests

in

a

reasonable

manner

How

to

appeal

The

employee

must

follow

the

company

’s

procedures

for

appealing

The

employee

or

employer

should

follow

the

company

’s

procedures

for

solving

a

workplace

dispute

if

a

rejected

application

causes

problems

Going

to

an

employment

tribunal

Employees

can

complain

to

an

employment

tribunal

if

the

employer

did

not

handle

the

request

in

a

reasonable

manner

wrongly

treated

the

employee

’s

application

as

withdrawn

dismissed

or

treated

an

employee

poorly

because

of

their

flexible

working

request

for

example

refused

a

promotion

or

pay

rise

rejected

an

application

based

on

incorrect

facts

Employees

can

not

complain

to

a

tribunal

just

because

their

flexible

working

request

was

rejected

An

employee

should

complain

to

the

tribunal

within

months

of

hearing

their

employer

’s

decision

hearing

their

request

was

treated

as

withdrawn

the

date

the

employer

should

have

responded

to

their

request

but

failed

to

do

so

If

an

employer

or

employee

is

unsure

of

their

rights

they

should

get

legal

advice


Overview

If

you

have

normal

working

hours

overtime

usually

means

any

time

you

work

beyond

these

hours

Normal

working

hours

are

the

hours

fixed

by

your

employment

contract

Overtime

pay

Employers

do

not

have

to

pay

workers

for

overtime

However

your

average

pay

for

the

total

hours

you

work

must

not

fall

below

the

National

Minimum

Wage

Your

employment

contract

will

usually

include

details

of

any

overtime

pay

rates

and

how

they

’re

worked

out

Help

and

advice

Contact

Acas

for

free

and

confidential

advice

on

working

hours

Compulsory

overtime

You

only

have

to

work

overtime

if

your

contract

says

so

Even

if

it

does

by

law

you

can

not

usually

be

forced

to

work

more

than

an

average

of

hours

per

week

You

can

agree

to

work

longer

but

this

agreement

must

be

in

writing

and

signed

by

you

Unless

your

contract

guarantees

you

overtime

your

employer

can

stop

you

from

working

it

However

your

employer

can

not

discriminate

against

anyone

for

example

by

stopping

some

employees

from

working

overtime

while

letting

others

do

so

Part

time

workers

Usually

part

time

workers

must

not

be

treated

less

favourably

than

full

time

staff

You

’ll

normally

get

paid

at

your

hourly

rate

if

you

work

longer

hours

than

set

out

in

your

employment

contract

Your

employer

will

usually

only

pay

overtime

if

at

least

one

of

the

following

applies

you

work

more

than

the

normal

working

hours

of

full

time

staff

and

full

time

staff

would

get

extra

pay

for

working

these

hours

you

work

at

unsocial

times

for

example

late

at

night

and

full

time

staff

would

get

more

pay

Your

contract

will

say

if

your

right

to

paid

overtime

is

different

Time

off

and

paid

leave

Time

off

in

lieu

TOIL

Some

employers

give

you

time

off

instead

of

paying

for

overtime

This

is

known

as

time

off

in

lieu

You

agree

the

terms

for

example

when

it

can

be

taken

with

your

employer


Overview

Redundancy

is

when

you

dismiss

an

employee

because

you

no

longer

need

anyone

to

do

their

job

This

might

be

because

your

business

is

changing

what

it

does

doing

things

in

a

different

way

for

example

using

new

machinery

changing

location

or

closing

down

If

you

’ve

been

impacted

by

coronavirus

you

can

get

funding

to

continue

to

pay

your

employees

instead

of

making

them

redundant

This

is

known

as

furloughing

For

a

redundancy

to

be

genuine

you

must

demonstrate

that

the

employee

’s

job

will

no

longer

exist

Redundancies

can

be

compulsory

or

non

compulsory

If

you

do

have

to

make

redundancies

you

can

get

help

from

Jobcentre

Plus

Employee

rights

Employees

have

certain

rights

and

may

be

entitled

to

redundancy

pay

if

they

’re

made

redundant

All

employees

under

notice

of

redundancy

have

the

right

to

reasonable

time

off

to

look

for

a

new

job

or

arrange

training

not

be

unfairly

selected

for

redundancy

You

should

always

take

steps

to

avoid

redundancies

before

dismissing

staff

Alternative

employment

Employers

must

try

to

find

suitable

alternative

employment

within

the

organisation

for

employees

they

’ve

made

redundant

Employees

can

try

out

an

alternative

role

for

weeks

or

more

if

agreed

in

writing

without

giving

up

their

right

to

redundancy

pay

Avoiding

redundancies

You

should

take

steps

to

avoid

compulsory

redundancies

for

example

by

seeking

applicants

for

voluntary

redundancy

or

early

retirement

seeking

applications

from

existing

staff

to

work

flexibly

laying

off

self

employed

contractors

freelancers

etc

not

using

casual

labour

restricting

recruitment

reducing

or

banning

overtime

filling

vacancies

elsewhere

in

the

business

with

existing

employees

short

time

working

or

temporary

lay

offs

Offers

of

alternative

work

Even

if

you

’ve

selected

someone

for

redundancy

you

can

still

offer

them

alternative

work

For

an

offer

to

be

valid

it

should

be

unconditional

and

in

writing

it

must

be

made

before

the

employee

’s

current

contract

ends

it

should

show

how

the

new

job

differs

from

the

old

the

job

must

actually

be

offered

to

the

employee

they

should

not

have

to

apply

the

new

job

must

start

within

weeks

of

the

old

job

ending

Employees

who

accept

an

offer

of

alternative

work

are

allowed

a

week

trial

period

to

see

if

the

work

is

suitable

If

you

both

agree

that

it

is

not

they

can

still

claim

redundancy

pay

The

trial

period

can

be

longer

than

weeks

if

you

agree

this

in

writing

If

you

think

the

job

is

suitable

but

the

employee

refuses

to

take

it

they

might

lose

any

redundancy

pay

entitlement

Lay

offs

and

short

time

working

You

can

lay

off

an

employee

ask

them

to

stay

at

home

or

take

unpaid

leave

when

you

temporarily

can

not

give

them

paid

work

as

long

as

the

employment

contract

allows

this

Short

time

working

is

when

an

employee

works

reduced

hours

or

is

paid

less

than

half

a

week

’s

pay

Laying

off

staff

or

short

time

working

can

help

avoid

redundancies

but

you

have

to

agree

this

with

staff

first

This

could

be

in

their

employment

contract

a

national

agreement

for

the

industry

a

collective

agreement

between

you

and

a

recognised

trade

union

National

and

collective

agreements

can

only

be

enforced

if

they

’re

in

the

employee

’s

employment

contract

You

may

also

be

able

to

lay

off

an

employee

or

put

them

on

short

time

working

where

you

have

clear

evidence

showing

it

’s

been

widely

accepted

in

your

organisation

over

a

long

period

of

time

if

you

agree

with

the

employee

to

change

their

employment

contract

to

allow

them

to

be

laid

off

or

put

on

short

time

working

this

will

not

automatically

give

you

the

power

to

do

this

without

their

consent

in

the

future

Statutory

guarantee

payments

Employees

are

entitled

to

these

if

you

do

not

provide

them

with

a

full

day

’s

work

during

the

time

they

’d

normally

be

required

to

work

The

maximum

payment

is

a

day

for

days

in

any

months

If

employees

usually

earn

less

than

a

day

they

’ll

get

their

usual

daily

rate

For

part

time

workers

the

rate

is

worked

out

proportionally

Employees

can

claim

a

redundancy

payment

from

you

if

the

lay

off

or

short

time

working

runs

for

or

more

weeks

in

a

row

or

more

weeks

in

a

week

period

where

no

more

than

are

in

a

row

They

must

give

you

written

notice

in

advance

that

they

want

to

make

a

claim

You

do

not

have

to

pay

if

they

’ll

return

to

normal

working

hours

within

weeks

If

you

do

not

give

guarantee

pay

to

someone

who

’s

entitled

to

it

they

could

take

you

to

an

employment

tribunal

There

’s

more

advice

on

lay

offs

and

short

time

working

on

the

Acas

Advisory

Conciliation

and

Arbitration

Service

website

Non

compulsory

redundancy

Voluntary

redundancy

This

is

where

you

ask

employees

if

they

’d

like

to

volunteer

for

redundancy

You

must

have

a

fair

and

transparent

selection

process

and

tell

employees

they

will

not

automatically

be

selected

just

because

they

applied

Early

retirement

This

is

where

you

offer

employees

incentives

to

retire

early

It

is

used

as

an

alternative

to

voluntary

redundancy

The

offer

must

be

made

across

the

workforce

you

can

not

single

out

specific

individuals

You

can

not

force

anyone

into

early

retirement

it

must

be

the

employee

’s

choice

Compulsory

redundancy

If

you

decide

you

need

to

make

compulsory

redundancies

you

must

identify

which

employees

will

be

made

redundant

make

sure

you

select

people

fairly

do

not

discriminate

Fair

selection

criteria

Fair

reasons

for

selecting

employees

for

redundancy

include

skills

qualifications

and

aptitude

standard

of

work

and/or

performance

attendance

disciplinary

record

You

can

select

employees

based

on

their

length

of

service

last

in

first

out

but

only

if

you

can

justify

it

It

could

be

indirect

discrimination

if

it

affects

one

group

of

people

more

than

another

Do

not

rely

on

length

of

service

as

your

only

selection

criteria

this

is

likely

to

be

age

discrimination

Unfair

selection

criteria

Some

selection

criteria

are

automatically

unfair

You

must

not

select

an

employee

for

redundancy

based

on

any

of

the

following

reasons

pregnancy

including

all

reasons

relating

to

maternity

family

including

parental

leave

paternity

leave

birth

and

adoption

adoption

leave

or

time

off

for

dependants

acting

as

an

employee

representative

acting

as

a

trade

union

representative

joining

or

not

joining

a

trade

union

being

a

part

time

or

fixed

term

employee

age

disability

gender

reassignment

marriage

and

civil

partnership

race

religion

or

belief

sex

and

sexual

orientation

pay

and

working

hours

including

the

Working

Time

Regulations

annual

leave

and

the

National

Minimum

Wage

You

should

always

consult

employees

in

a

redundancy

situation

Redundancy

consultations

If

you

do

not

consult

employees

in

a

redundancy

situation

any

redundancies

you

make

will

almost

certainly

be

unfair

and

you

could

be

taken

to

an

employment

tribunal

You

must

follow

collective

consultation

rules

if

you

’re

making

or

more

employees

redundant

within

any

day

period

at

a

single

establishment

There

are

no

set

rules

to

follow

if

there

are

fewer

than

redundancies

planned

but

it

’s

good

practice

to

fully

consult

employees

and

their

representatives

An

employment

tribunal

could

decide

that

you

’ve

dismissed

your

staff

unfairly

if

you

do

not

Consultation

does

not

have

to

end

in

agreement

but

it

must

be

carried

out

with

a

view

to

reaching

it

including

ways

of

avoiding

or

reducing

the

redundancies

Collective

consultation

Follow

these

steps

You

must

notify

the

Redundancy

Payments

Service

RPS

before

a

consultation

starts

The

deadline

depends

on

the

number

of

proposed

redundancies

Consult

with

trade

union

representatives

or

elected

employee

representatives

or

with

staff

directly

if

there

are

Provide

information

to

representatives

or

staff

about

the

planned

redundancies

giving

representatives

or

staff

enough

time

to

consider

them

Respond

to

any

requests

for

further

information

Give

any

affected

staff

termination

notices

showing

the

agreed

leaving

date

Issue

redundancy

notices

once

the

consultation

is

complete

Notification

Notify

RPS

by

filling

in

form

Instructions

on

where

to

send

it

are

on

the

form

The

deadline

for

notifying

RPS

depends

on

the

number

of

proposed

redundancies

Number

of

proposed

redundancies

When

notification

to

RPS

must

be

given

to

days

before

the

first

redundancy

or

more

days

before

the

first

redundancy

You

can

be

fined

an

unlimited

amount

if

you

do

not

notify

RPS

Consultation

There

’s

no

time

limit

on

how

long

consultations

last

but

there

is

a

minimum

period

before

you

can

dismiss

any

employees

Number

of

proposed

redundancies

Minimum

consultation

period

before

dismissal

to

days

or

more

days

Information

you

must

provide

to

representatives

or

staff

You

must

provide

written

details

of

the

reasons

for

redundancies

the

numbers

and

categories

of

employees

involved

the

numbers

of

employees

in

each

category

how

you

plan

to

select

employees

for

redundancy

how

you

’ll

carry

out

redundancies

how

you

’ll

work

out

redundancy

payments

Further

information

Download

the

guidance

on

how

to

manage

collective

redundancies

from

Advisory

Conciliation

and

Arbitration

Service

Acas

Giving

staff

notice

You

must

give

staff

notice

and

agree

a

leaving

date

once

you

’ve

finished

the

redundancy

consultations

Give

staff

at

least

the

statutory

notice

period

based

on

how

long

they

have

worked

Length

of

service

Notice

you

must

give

month

to

years

At

least

a

week

years

to

years

A

week

’s

notice

for

every

year

employed

or

more

years

weeks

You

can

allow

staff

to

leave

earlier

than

the

planned

leaving

date

for

example

without

notice

by

offering

payment

in

lieu

of

notice

Notice

pay

You

must

give

staff

notice

pay

based

on

their

pay

rate

and

notice

period

or

make

a

payment

in

lieu

of

notice

Your

employee

’s

notice

pay

is

based

on

the

average

they

earned

per

week

over

the

weeks

before

their

notice

period

starts

If

your

employee

earned

less

than

usual

because

you

used

the

Coronavirus

Job

Retention

Scheme

to

put

them

on

furlough

you

must

work

out

their

notice

payments

based

on

what

they

would

have

earned

normally

Pay

in

lieu

of

notice

If

you

have

included

a

payment

in

lieu

of

notice

clause

in

the

employment

contract

you

can

end

your

staff

’s

employment

with

no

notice

This

lets

you

make

a

payment

to

cover

the

notice

period

they

would

have

worked

These

payments

must

have

tax

and

National

Insurance

deducted

When

you

make

payments

in

lieu

of

notice

you

still

have

to

pay

staff

the

basic

pay

they

would

have

got

during

the

notice

period

You

also

have

to

pay

pension

private

health

care

insurance

or

other

contributions

if

it

’s

in

the

employee

’s

contract

Redundancy

pay

Employees

you

make

redundant

might

be

entitled

to

redundancy

pay

this

is

called

a

statutory

redundancy

payment

To

be

eligible

an

individual

must

be

an

employee

working

under

a

contract

of

employment

have

at

least

years

continuous

service

have

been

dismissed

laid

off

or

put

on

short

time

working

those

who

opted

for

early

retirement

do

not

qualify

You

must

make

the

payment

when

you

dismiss

the

employee

or

soon

after

A

redundant

employee

also

has

the

right

to

a

written

statement

setting

out

the

amount

of

redundancy

payment

and

how

you

worked

it

out

Statutory

redundancy

pay

rates

These

are

based

on

an

employee

’s

age

and

length

of

employment

and

are

counted

back

from

the

date

of

dismissal

Employees

get

weeks

pay

for

each

full

year

of

employment

after

their

birthday

a

week

’s

pay

for

each

full

year

of

employment

after

their

birthday

half

a

week

’s

pay

for

each

full

year

of

employment

up

to

their

birthday

Length

of

service

is

capped

at

years

Your

employee

’s

weekly

pay

is

the

average

they

earned

per

week

over

the

weeks

before

the

day

they

got

their

redundancy

notice

If

your

employee

earned

less

than

usual

because

you

used

the

Coronavirus

Job

Retention

Scheme

to

put

them

on

furlough

you

must

work

out

their

redundancy

payments

based

on

what

they

would

have

earned

normally

Weekly

pay

is

capped

at

The

maximum

amount

of

statutory

redundancy

pay

is

Statutory

redundancy

pay

rates

may

be

different

in

Northern

Ireland

You

can

give

your

staff

extra

redundancy

pay

if

you

want

to

or

have

a

qualifying

period

of

less

than

years

You

can

use

the

redundancy

pay

calculator

to

work

out

payments

If

you

do

not

pay

If

you

fail

to

pay

redundancy

pay

or

if

an

employee

disagrees

with

the

amount

they

have

months

from

the

date

their

employment

ended

to

make

a

claim

for

payment

to

an

employment

tribunal

If

an

employee

does

not

claim

in

time

a

tribunal

still

has

months

to

decide

whether

or

not

they

should

get

a

payment

If

you

have

financial

difficulties

If

your

business

would

become

insolvent

as

a

result

of

making

the

statutory

redundancy

payments

the

Insolvency

Service

’s

Redundancy

Payments

Service

RPS

may

be

able

to

help

You

’d

have

to

repay

any

debt

as

soon

as

possible

Email

the

Redundancy

Payments

Service

for

more

information

Include

all

of

the

following

in

your

email

your

name

whether

you

’re

the

employer

whether

you

should

be

the

main

point

of

contact

the

name

of

your

business

your

business

address

number

of

redundancies

Tax

Employees

who

’ve

been

made

redundant

only

pay

tax

on

payments

over

They

do

not

pay

any

National

Insurance

Tax

and

National

Insurance

are

deducted

from

other

termination

payments

for

example

payment

in

lieu

of

holiday

or

notice

Getting

help

If

you

have

to

make

redundancies

Jobcentre

Plus

can

give

you

and

your

employees

support

and

advice

through

its

Rapid

Response

Service

Support

could

include

helping

people

facing

redundancy

to

write

CVs

and

find

jobs

providing

general

information

about

benefits

helping

people

to

find

the

right

training

and

learn

new

skills

helping

with

costs

like

travel

to

work

expenses

Jobcentre

Plus

may

also

provide

on

site

support

for

large

scale

redundancies

In

Scotland

Rapid

Response

Service

support

is

delivered

through

Partnership

Action

for

Continuing

Employment

PACE

there

’s

more

information

on

the

Skills

Development

Scotland

website

In

Wales

the

service

is

delivered

by

the

ReAct

scheme

Acas

has

an

online

redundancy

helpline

How

to

get

help

To

find

out

how

your

business

can

use

the

Rapid

Response

Service

email

rrs.enquiries@dwp.gov.uk

and

include

your

contact

details

the

town(s

your

business

is

based

in

including

postcodes

the

location(s

of

the

redundancies


Overview

Operators

of

seagoing

ships

or

small

commercial

vessels

must

protect

the

health

and

safety

of

workers

by

following

safety

standards

and

codes

of

practice

ensuring

the

safety

of

machinery

and

equipment

making

sure

the

vessel

is

safely

manned

and

all

workers

have

the

necessary

qualifications

having

the

right

emergency

procedures

and

equipment

providing

health

protection

and

medical

care

doing

regular

risk

assessments

supplying

necessary

protective

clothing

and

equipment

monitoring

maritime

safety

information

broadcasts

consulting

with

workers

or

their

representatives

on

health

and

safety

matters

Providing

health

and

safety

training

Workers

must

get

basic

health

and

safety

training

There

’s

more

information

on

what

this

covers

on

the

Health

and

Safety

Executive

HSE

website

Written

health

and

safety

policy

The

ship

must

must

have

a

policy

that

sets

out

how

health

and

safety

will

be

managed

Read

guidance

on

writing

a

health

and

safety

policy

Risk

assessments

Regular

risk

assessments

must

be

carried

out

to

see

how

accidents

injuries

or

illnesses

could

be

caused

on

the

ship

and

what

can

be

done

to

reduce

the

chances

of

them

happening

Risk

assessments

must

be

reviewed

every

year

and

whenever

there

are

significant

changes

to

either

the

ship

or

working

activities

Read

chapter

of

the

Code

of

safe

working

practices

for

merchant

seafarers

for

the

basic

requirements

for

risk

assessments

on

board

ships

Read

the

Merchant

Shipping

and

Fishing

Vessels

Health

and

Safety

at

Work

Regulations

for

the

requirements

for

risk

assessments

on

merchant

ships

Safe

working

practices

Code

of

safe

working

practices

By

law

up

to

date

copies

of

the

Code

of

safe

working

practices

for

merchant

seamen

must

be

carried

on

a

UK

ship

that

’s

not

a

fishing

boat

or

pleasure

craft

A

copy

of

the

code

must

be

available

to

any

seaman

who

requests

it

The

Code

of

safe

working

practices

for

merchant

seamen

Consolidated

edition

is

available

to

buy

from

The

Stationery

Office

Read

the

Merchant

Shipping

and

Fishing

Vessels

Health

and

Safety

at

Work

Regulations

for

safety

standards

and

requirements

for

merchant

ships

Safety

signs

Certain

health

and

safety

signs

must

be

displayed

on

ships

such

as

emergency

escape

signs

or

danger

warning

signs

Signs

must

meet

legal

requirements

if

they

’re

permanently

displayed

Read

the

Merchant

Shipping

and

Fishing

Vessels

Safety

Signs

and

Signals

Regulations

to

find

out

how

and

where

safety

signs

and

signals

must

be

displayed

Permit

to

work

The

permit

to

work

system

reduces

the

risk

of

accidents

on

board

ship

Under

this

system

seafarers

must

get

written

permission

from

a

senior

officer

before

they

can

perform

hazardous

tasks

like

working

aloft

and

outboard

working

with

boilers

hot

work

work

which

could

result

in

the

ignition

of

flammable

material

for

example

welding

working

in

unmanned

machinery

spaces

entry

into

enclosed

spaces

electrical

testing

Read

about

using

permit

to

work

schemes

to

test

electrical

systems

Read

Safety

Preparations

Prior

to

Machinery

Maintenance

to

find

out

how

to

prepare

for

doing

maintenance

on

machinery

on

ships

Permit

to

work

templates

Protective

equipment

Workers

must

be

given

suitable

protective

equipment

if

performing

dangerous

tasks

You

should

only

use

protective

equipment

when

risks

can

not

be

avoided

or

reduced

to

an

acceptable

level

by

safe

working

practices

This

equipment

should

meet

the

required

standards

be

a

correct

fit

for

the

worker

or

adjustable

be

compatible

with

any

other

equipment

the

worker

has

to

use

be

easily

accessible

properly

stored

and

maintained

be

provided

free

of

charge

unless

it

’s

also

used

outside

the

workplace

Read

the

Merchant

Shipping

and

Fishing

Vessels

Personal

Protective

Equipment

Regulations

to

find

out

about

personal

protective

equipment

Noise

and

vibration

Risk

assessments

must

be

carried

out

to

identify

who

is

at

risk

from

noise

or

vibration

on

a

ship

and

what

can

be

done

to

reduce

or

remove

these

risks

Workers

must

be

told

about

the

nature

of

noise

or

vibration

risks

how

to

eliminate

or

reduce

the

risks

from

noise

or

vibration

the

correct

use

of

any

protective

equipment

how

to

detect

and

report

signs

of

injury

The

Maritime

and

Coastguard

Agency

MCA

provides

information

on

controlling

the

risks

of

noise

and

vibration

at

sea

Read

the

code

of

practice

for

controlling

risks

due

to

noise

and

vibration

on

ships

guidance

on

mitigating

against

the

effects

of

shocks

and

impacts

on

small

vessels

You

may

be

able

to

get

an

exemption

from

the

noise

and

vibration

requirements

Find

out

how

to

apply

for

an

exemption

from

the

control

of

vibration

at

work

regulations

control

of

noise

at

work

regulations

Small

commercial

vessels

Small

commercial

vessels

must

have

safety

measures

in

place

for

workers

such

as

bulwarks

guardrails

or

wire

around

the

working

deck

to

stop

people

falling

overboard

safety

harnesses

for

anyone

working

on

deck

a

means

of

securing

the

lifelines

of

safety

harnesses

non

slip

deck

surfaces

Smaller

commercial

vessels

under

metres

must

comply

with

the

Small

commercial

vessels

codes

to

ensure

the

health

and

safety

of

workers

on

board

Seagoing

passenger

vessels

Domestic

passenger

ships

Seagoing

domestic

passenger

ships

for

example

ferries

must

meet

minimum

safety

requirements

regarding

general

safety

management

policies

manning

levels

proper

and

stable

construction

carriage

of

safety

equipment

pollution

prevention

A

passenger

ship

is

a

ship

of

any

description

that

carries

more

than

passengers

There

are

various

safety

standards

for

seagoing

passenger

ships

Local

Maritime

and

Coastguard

Agency

MCA

Marine

Offices

have

more

information

on

these

standards

International

passenger

ships

Passenger

ships

which

operate

internationally

must

follow

international

conventions

such

as

the

International

Convention

for

the

Safety

of

Life

at

Sea

International

Convention

on

Load

Lines

International

Convention

for

the

Prevention

of

Pollution

from

Ships

Local

MCA

Marine

Offices

have

information

on

which

safety

standards

apply

Safety

on

vessels

on

inland

waters

Passenger

vessels

operating

on

inland

waters

like

estuaries

lakes

and

rivers

and

canals

must

follow

safety

standards

and

requirements

Inland

waters

or

inland

waterways

are

known

legally

as

categorised

waters

These

waters

are

defined

and

listed

in

Merchant

Shipping

Notice

MSN

as

amended

Categorisation

of

Waters

A

passenger

ship

is

a

vessel

that

carries

more

than

passengers

The

rules

for

passenger

ships

built

since

April

and

operating

in

UK

categorised

waters

are

in

Merchant

Shipping

Notice

M

Safety

Code

for

Passenger

Ships

Operating

Solely

in

UK

Categorised

Waters

The

rules

for

older

passenger

ships

are

covered

by

several

different

sets

of

regulations

Contact

the

local

Maritime

and

Coastguard

Agency

MCA

Marine

Office

for

details

Vessels

that

carry

no

more

than

passengers

Safety

standards

and

best

practice

guidance

for

these

vessels

are

set

out

in

the

Inland

Waters

Small

Passenger

Boat

Code

Marine

engineering

Marine

engineering

involves

the

design

construction

installation

and

operation

of

systems

and

equipment

that

help

to

move

and

control

ships

Safety

measures

must

be

in

place

for

any

crew

members

using

or

maintaining

marine

engineering

equipment

such

as

switchboards

and

computerised

equipment

machinery

installations

boilers

and

emergency

equipment

The

Maritime

and

Coastguard

Agency

MCA

provides

information

on

the

safe

installation

and

use

of

marine

engineering

Fire

prevention

The

Maritime

and

Coastguard

Agency

MCA

provides

information

on

requirements

for

fire

protection

fire

detection

and

fire

extinction

on

board

ships

The

rules

depend

on

the

size

of

the

ship

Requirements

for

large

ships

are

in

the

Merchant

Shipping

Fire

Protection

Large

Ships

Regulations

Requirements

for

small

ships

are

in

the

Merchant

Shipping

Fire

Protection

Small

Ships

Regulations

You

should

also

read

the

Merchant

Shipping

Fire

Protection

Regulations

it

includes

amendments

to

the

regulations

for

large

and

small

ships

Contact

the

MCA

to

find

out

more

about

fire

prevention

and

detection

at

sea

Safety

in

ports

Health

and

safety

measures

must

be

in

place

to

ensure

the

safety

of

workers

while

in

a

port

There

is

a

range

of

publications

and

guidance

on

health

and

safety

in

ports

on

the

Health

and

Safety

Executive

website


Overview

As

an

employer

you

may

be

asked

to

deduct

benefit

overpayments

an

employee

owes

the

Department

for

Work

and

Pensions

DWP

from

their

pay

This

is

called

a

Direct

Earnings

Attachment

DEA

DWP

will

write

to

you

and

ask

you

to

operate

the

DEA

scheme

if

any

of

your

employees

are

affected

DEA

only

applies

to

a

small

proportion

of

people

owing

money

to

DWP

You

may

also

be

asked

to

make

deductions

for

Housing

Benefit

overpayments

an

employee

owes

their

local

authority

Contact

local

authorities

not

DWP

about

these

deductions

How

it

works

The

Department

for

Work

and

Pensions

DWP

will

write

to

you

if

you

need

to

make

Direct

Earnings

Attachment

DEA

deductions

for

an

employee

How

deductions

work

You

’ll

need

to

follow

these

steps

if

you

get

a

letter

from

DWP

saying

you

need

to

make

Direct

Earnings

Attachment

DEA

deductions

for

an

employee

Tell

your

employee

that

money

will

be

deducted

from

their

pay

Work

out

how

much

to

deduct

from

your

employee

’s

pay

Check

if

your

employee

has

other

debt

orders

to

pay

and

if

they

take

priority

over

DEA

Take

the

money

from

your

employee

’s

pay

Pay

the

money

to

DWP

no

later

than

the

day

of

the

month

following

deduction

in

your

payroll

Continue

to

make

employee

deductions

and

payments

to

DWP

until

the

debt

has

been

repaid

or

DWP

tells

you

to

stop

Read

the

employer

’s

guide

for

more

information

on

DEA

deductions

and

payments

Record

keeping

You

must

keep

a

record

of

deductions

and

tell

DWP

when

an

employee

leaves

your

company

You

could

be

fined

up

to

if

you

do

not

make

DEA

deductions

Help

with

DWP

payments

Call

the

employer

helpline

if

you

have

questions

about

how

to

run

DEA

or

pay

DWP

This

helpline

is

for

DWP

deductions

only

Contact

your

employee

’s

local

authority

for

Housing

Benefit

deductions

Calculating

DEA

To

calculate

the

deductions

from

your

employee

’s

pay

you

’ll

have

to

work

out

the

employee

’s

earnings

after

tax

class

National

Insurance

and

workplace

pension

contributions

deduct

the

percentage

shown

in

the

table

from

the

employee

’s

earnings

check

if

the

employee

has

other

debt

orders

and

if

they

take

priority

over

Direct

Earnings

Attachment

DEA

see

the

employer

’s

guide

If

the

total

of

all

deductions

is

more

than

of

the

employee

’s

net

earnings

DEA

must

be

adjusted

see

the

employer

’s

guide

If

payments

are

made

every

or

weeks

calculate

weekly

pay

and

deduct

the

percentage

in

the

table

Standard

DEA

rates

Deductions

from

earnings

Employee

’s

weekly

pay

Employee

’s

monthly

pay

Nothing

to

deduct

or

less

or

less

to

to

to

to

to

to

to

to

to

to

More

than

More

than

Higher

DEA

rates

In

some

circumstances

you

may

be

asked

to

deduct

DEA

at

a

higher

rate

The

Department

for

Work

and

Pensions

DWP

will

tell

you

which

rate

to

use

when

it

contacts

you

to

set

up

DEA

deductions

Deductions

from

earnings

Employee

’s

weekly

pay

Employee

’s

monthly

pay

or

less

or

less

to

to

to

to

to

to

to

to

to

to

More

than

More

than

Call

the

employer

helpline

if

you

’re

unsure

which

rate

to

pay

There

is

more

detail

about

calculating

DEA

in

the

employer

’s

guide

What

counts

as

earnings

When

calculating

Direct

Earnings

Attachment

DEA

payments

you

should

include

as

earnings

wages

and

salary

fees

bonuses

commission

overtime

pay

occupational

pensions

if

paid

with

wages

or

salary

compensation

payments

Statutory

Sick

Pay

most

other

payments

on

top

of

wages

pay

in

lieu

of

notice

Do

not

count

Statutory

Maternity

Pay

Statutory

Adoption

Pay

Ordinary

or

Additional

Paternity

Pay

guaranteed

minimum

pension

any

money

the

employee

gets

from

the

government

such

as

benefits

pensions

or

credits

includes

Northern

Ireland

or

anywhere

outside

the

UK

statutory

redundancy

pay

expenses

pay

or

allowances

as

a

member

of

HM

Forces

does

not

include

allowances

for

special

members

of

the

reserve

force


Accommodation

rates

Accommodation

provided

by

an

employer

can

be

taken

into

account

when

calculating

the

National

Minimum

Wage

or

National

Living

Wage

No

other

kind

of

company

benefit

such

as

food

a

car

childcare

vouchers

counts

towards

the

minimum

wage

Accommodation

offset

rates

The

accommodation

rates

are

set

in

April

each

year

Year

Daily

accommodation

offset

rate

Weekly

accommodation

offset

rate

April

current

rate

Previous

rates

Year

Daily

accommodation

offset

rate

Weekly

accommodation

offset

rate

October

Use

the

minimum

wage

calculator

to

check

if

it

’s

been

paid

Using

the

offset

rate

to

work

out

the

minimum

wage

If

an

employer

charges

more

than

the

offset

rate

the

difference

is

taken

off

the

worker

’s

pay

which

counts

for

the

National

Minimum

Wage

or

National

Living

Wage

This

means

the

higher

the

accommodation

charge

the

lower

a

worker

’s

pay

when

calculating

the

minimum

wage

If

the

accommodation

charge

is

at

or

below

the

offset

rate

it

does

not

have

an

effect

on

the

worker

’s

pay

If

the

accommodation

is

free

the

offset

rate

is

added

to

the

worker

’s

pay

See

examples

of

accommodation

rates

for

minimum

wage

calculations

What

counts

as

accommodation

charges

Include

these

costs

as

part

of

your

overall

accommodation

charges

rent

charges

for

things

like

gas

electricity

furniture

laundry

Working

out

if

the

employer

provides

the

accommodation

The

employer

is

providing

accommodation

if

any

of

these

apply

the

accommodation

comes

with

the

job

the

employer

or

a

connected

person

or

company

owns

or

rents

the

property

the

worker

lives

in

even

if

there

’s

no

direct

link

between

the

job

and

the

accommodation

the

employer

or

an

owner

business

partner

shareholder

or

director

gets

a

payment

or

benefit

from

the

worker

’s

landlord

or

a

member

of

the

landlord

’s

family

Accommodation

costs

count

towards

the

National

Minimum

Wage

or

National

Living

Wage

even

if

the

worker

does

not

have

to

use

the

accommodation

to

do

the

job

If

the

accommodation

is

optional

it

only

counts

as

a

cost

if

the

worker

uses

it

Local

housing

authority

and

social

housing

providers

If

someone

working

for

a

local

housing

authority

or

social

housing

provider

gets

accommodation

from

their

work

this

does

not

automatically

count

towards

the

National

Minimum

Wage

or

National

Living

Wage

It

only

counts

if

the

accommodation

is

linked

to

the

employment

For

example

a

care

warden

who

has

to

live

on

site

has

their

accommodation

linked

to

their

job

Higher

or

further

education

institutions

Accommodation

is

not

counted

when

working

out

the

National

Minimum

Wage

or

National

Living

Wage

if

it

’s

provided

by

a

higher

or

further

education

institution

to

a

worker

who

’s

enrolled

on

a

full

time

course

with

the

institution

Help

and

advice

Call

the

Acas

helpline

if

you

have

any

questions

about

workers

rights

and

the

minimum

wage

Effect

on

the

minimum

wage

This

effect

of

accommodation

rates

on

the

National

Minimum

Wage

or

National

Living

Wage

depends

on

how

much

an

employer

charges

for

accommodation

It

’s

calculated

by

pay

period

the

intervals

at

which

someone

is

being

paid

This

can

be

weekly

monthly

or

in

irregular

intervals

like

every

days

If

the

accommodation

is

free

it

still

affects

the

minimum

wage

There

is

an

offset

rate

of

per

day

for

this

It

does

not

matter

if

the

cost

of

the

accommodation

is

taken

from

the

worker

’s

wages

beforehand

or

if

the

worker

pays

the

cost

after

they

get

their

wages

Examples


Overview

You

have

days

from

the

date

on

the

PAYE

late

penalty

notice

to

pay

or

appeal

it

Pay

now

Ways

to

pay

Make

sure

you

pay

HM

Revenue

and

Customs

HMRC

by

the

deadline

The

time

you

need

to

allow

depends

on

how

you

pay

You

can

no

longer

pay

at

the

Post

Office

Same

or

next

day

online

or

telephone

banking

Faster

Payments

CHAPS

by

debit

or

corporate

credit

card

online

at

your

bank

or

building

society

working

days

Bacs

Direct

Debit

if

you

’ve

set

up

one

for

HMRC

before

by

cheque

through

the

post

working

days

Direct

Debit

if

you

have

not

set

up

one

for

HMRC

before

If

the

deadline

falls

on

a

weekend

or

bank

holiday

make

sure

your

payment

reaches

HMRC

on

the

last

working

day

before

it

unless

you

’re

paying

by

Faster

Payments

Bank

details

for

online

or

telephone

banking

CHAPS

Bacs

You

can

pay

by

Faster

Payments

CHAPS

or

Bacs

to

HM

Revenue

and

Customs

HMRC

account

Sort

code

Account

number

Account

name

HMRC

Shipley

Reference

number

You

’ll

need

to

use

your

penalty

reference

number

as

the

payment

reference

This

starts

with

an

X

and

you

’ll

find

it

on

the

penalty

notice

HMRC

sent

you

Do

not

use

your

PAYE

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

How

long

it

takes

Payments

made

by

Faster

Payments

online

or

telephone

banking

will

usually

reach

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Check

your

bank

’s

transaction

limits

and

processing

times

before

making

a

payment

Overseas

payments

Use

these

details

to

pay

from

an

overseas

account

Account

number

IBAN

Bank

identifier

code

BIC

Account

name

HMRC

Shipley

HMRC

’s

banking

address

is

By

debit

or

corporate

credit

card

online

You

can

pay

online

There

’s

a

fee

if

you

pay

by

corporate

credit

card

or

corporate

debit

card

The

fee

is

not

refundable

There

’s

no

fee

if

you

pay

by

personal

debit

card

You

can

not

pay

by

personal

credit

card

You

’ll

need

to

use

your

penalty

reference

number

as

the

payment

reference

This

starts

with

an

X

and

you

’ll

find

it

on

the

penalty

notice

HM

Revenue

and

Customs

HMRC

sent

you

Do

not

use

your

PAYE

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

HMRC

will

accept

your

payment

on

the

date

you

make

it

even

on

bank

holidays

and

weekends

not

the

date

it

reaches

HMRC

’s

account

If

you

’re

unable

to

pay

your

penalty

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

At

your

bank

or

building

society

You

can

pay

at

a

branch

by

cash

or

cheque

You

’ll

need

to

use

the

HM

Revenue

and

Customs

HMRC

payslip

included

with

the

late

penalty

or

filing

notice

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

penalty

reference

number

on

the

back

of

your

cheque

The

reference

number

starts

with

an

X.

You

will

find

it

on

the

penalty

notice

sent

to

you

by

HMRC

Do

not

use

your

PAYE

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

HMRC

will

accept

your

payment

on

the

date

you

make

it

if

you

pay

it

from

Monday

to

Friday

and

not

the

date

it

reaches

HMRC

’s

account

Direct

Debit

Set

up

a

Direct

Debit

through

your

business

’s

HM

Revenue

and

Customs

HMRC

online

account

to

make

a

single

payment

You

’ll

need

to

use

your

penalty

reference

number

as

the

payment

reference

This

starts

with

an

X

and

you

’ll

find

it

on

the

penalty

notice

HMRC

sent

you

Do

not

use

your

PAYE

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

Allow

working

days

to

process

a

Direct

Debit

the

first

time

you

set

one

up

It

should

take

working

days

next

time

if

you

’re

using

the

same

bank

details

By

cheque

through

the

post

You

can

send

a

cheque

by

post

to

HM

Revenue

and

Customs

HMRC

You

do

not

need

to

include

a

street

name

city

name

or

PO

box

with

this

address

Allow

working

days

for

your

payment

to

reach

HMRC

What

to

include

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

penalty

reference

number

on

the

back

of

the

cheque

It

starts

with

an

X

and

you

’ll

find

it

on

the

penalty

notice

HMRC

sent

you

Include

the

payslip

from

the

penalty

notice

Do

not

fold

the

payslip

or

cheque

or

fasten

them

together

Your

payment

may

be

delayed

if

you

do

not

fill

in

your

cheque

properly

If

you

want

a

receipt

include

a

note

asking

for

one

If

you

do

not

have

a

payslip

You

can

print

a

payslip

to

use

to

pay

by

post

You

can

not

use

this

at

a

bank

Check

your

payment

has

been

received

View

your

HMRC

online

account

to

see

if

your

payment

has

been

received

it

should

update

within

working

days

You

can

also

check

your

bank

or

building

society

statement

to

confirm

the

payment

has

left

your

account

If

you

’re

paying

by

post

you

can

include

a

letter

with

your

payment

to

request

a

receipt

from

HMRC


Overview

As

an

employer

operating

PAYE

as

part

of

your

payroll

you

need

to

complete

certain

tasks

during

each

tax

month

Tax

months

run

from

the

of

one

month

to

the

of

the

next

You

must

tell

HM

Revenue

and

Customs

HMRC

if

you

’ve

not

paid

any

employees

in

a

tax

month

On

or

before

your

employees

payday

Every

time

you

pay

your

employees

use

your

payroll

software

to

Record

their

pay

include

their

salary

or

wages

and

any

other

pay

Calculate

deductions

from

their

pay

like

tax

and

National

Insurance

Calculate

the

employer

’s

National

Insurance

contribution

that

you

’ll

need

to

pay

on

their

earnings

above

a

week

Produce

payslips

for

each

employee

you

can

use

different

software

if

yours

does

not

have

this

feature

Report

their

pay

and

deductions

to

HMRC

in

a

Full

Payment

Submission

FPS

If

you

pay

an

employee

less

than

a

week

you

usually

only

need

to

record

and

report

their

pay

unless

they

have

another

job

or

receive

a

pension

In

the

next

tax

month

starting

on

the

You

can

view

what

you

owe

from

your

FPS

online

from

the

Claim

any

reduction

on

what

you

’ll

owe

HMRC

for

example

statutory

pay

by

sending

an

Employer

Payment

Summary

EPS

by

the

View

the

balance

of

what

you

owe

in

your

HMRC

online

account

within

days

or

by

the

if

you

sent

the

EPS

before

the

Pay

HMRC

by

the

or

the

if

paying

by

post

you

may

have

to

pay

a

penalty

if

you

do

not

If

you

usually

pay

less

than

per

month

you

may

be

able

to

pay

quarterly

instead

of

monthly

Contact

the

payment

helpline

to

find

out

Late

reporting

HMRC

will

send

you

a

late

filing

notice

if

you

’ve

paid

any

employees

and

do

not

send

an

FPS

or

send

one

late

They

can

also

charge

you

a

penalty

unless

you

have

a

valid

reason

for

reporting

late

Late

missing

or

incorrect

payroll

reports

can

also

affect

your

employees

income

related

benefits

such

as

Universal

Credit

HMRC

will

close

your

PAYE

scheme

if

you

’re

a

new

employer

and

you

do

not

send

a

report

to

or

pay

HMRC

in

days

Employees

pay

Record

your

employees

salary

or

wages

in

your

payroll

software

Include

everyone

you

pay

even

if

they

get

less

than

a

week

Recording

other

types

of

pay

Statutory

pay

You

may

have

to

pay

your

employee

Statutory

Sick

Pay

SSP

statutory

pay

for

parents

maternity

paternity

adoption

bereavement

or

shared

parental

pay

You

must

record

these

in

your

software

they

’re

taxed

like

normal

pay

You

can

reclaim

statutory

pay

for

parents

Expenses

and

benefits

Expenses

or

benefits

like

uniforms

or

company

cars

are

reported

separately

at

the

end

of

the

tax

year

Check

the

rules

to

find

out

what

counts

as

expenses

and

benefits

and

what

you

should

record

in

your

software

as

normal

pay

Tips

and

other

pay

Treat

tips

to

your

staff

as

normal

pay

if

they

’re

paid

into

your

till

this

includes

tips

added

to

your

customers

card

or

cheque

payments

The

rules

are

different

if

tips

are

given

straight

to

your

employees

by

customers

or

paid

into

a

tronc

Other

payments

you

may

give

your

employee

that

you

should

record

as

normal

pay

include

bonuses

commission

holiday

pay

unless

you

pay

it

in

advance

or

use

a

holiday

pay

scheme

payments

for

time

your

employee

has

spent

travelling

passenger

payments

except

the

first

pence

per

mile

medical

suspension

payments

given

to

an

employee

you

’ve

suspended

for

health

reasons

maternity

suspension

payments

given

to

an

employee

you

’ve

suspended

for

her

or

her

baby

’s

health

guarantee

payments

paid

to

an

employee

for

a

day

they

do

not

work

and

not

paid

holiday

office

holders

payments

honoraria

given

to

employees

for

providing

a

service

for

example

being

your

company

’s

sports

club

secretary

payments

that

can

be

converted

into

cash

for

example

cheques

Savings

Certificates

or

Premium

Bonds

inducement

payments

golden

hello

payments

cash

prizes

for

competitions

you

run

The

rules

are

different

for

non

cash

payments

like

shares

or

commodities

cash

in

hand

or

guarantee

payments

and

employee

incentive

awards

Deductions

Your

payroll

software

will

calculate

how

much

tax

and

National

Insurance

to

deduct

from

your

employees

pay

These

deductions

are

worked

out

using

each

employee

’s

tax

code

and

National

Insurance

category

letter

You

may

also

need

to

deduct

student

loan

repayments

pension

contributions

Payroll

Giving

donations

and

child

maintenance

payments

Student

and

Postgraduate

loan

repayments

Use

your

payroll

software

to

record

if

your

employee

needs

to

make

student

loan

repayments

both

in

your

software

and

on

payslips

You

’ll

need

to

calculate

and

deduct

how

much

they

need

to

repay

based

on

which

plan

they

’re

on

They

repay

of

their

income

above

a

year

for

Plan

of

their

income

above

a

year

for

Plan

of

their

income

above

a

year

for

Plan

of

their

income

above

a

year

for

Postgraduate

loans

Pensions

Make

pension

deductions

after

you

take

off

National

Insurance

You

normally

make

pension

deductions

before

you

take

off

tax

check

with

your

workplace

pension

provider

You

’ll

also

need

to

pay

any

employer

contributions

into

your

employee

’s

pension

A

new

law

means

all

employers

will

have

to

provide

and

pay

into

a

workplace

pension

scheme

for

their

employees

this

is

called

automatic

enrolment

Payroll

Giving

Your

employees

can

donate

to

charity

directly

from

their

pay

before

tax

is

deducted

using

Payroll

Giving

Register

with

a

Payroll

Giving

agency

to

set

up

a

scheme

They

’ll

let

you

know

how

to

make

deductions

As

well

as

the

usual

payroll

records

you

must

also

keep

the

agency

contract

employee

authorisation

forms

and

details

of

payments

to

the

agency

Child

maintenance

You

may

need

to

deduct

child

maintenance

directly

from

a

paying

parent

’s

earnings

or

pension

Payslips

You

must

give

your

employees

and

workers

a

payslip

on

or

before

their

payday

What

to

include

Payslips

must

show

pay

before

any

deductions

gross

wages

deductions

like

tax

and

National

Insurance

pay

after

deductions

net

wages

the

number

of

hours

worked

if

the

pay

varies

depending

on

time

worked

Payslips

can

also

include

information

like

your

employee

’s

National

Insurance

number

and

tax

code

their

rate

of

pay

and

the

total

amount

of

pay

and

deductions

so

far

in

the

tax

year

Producing

payslips

You

may

be

able

to

produce

payslips

using

your

payroll

software

if

it

has

this

feature

You

can

use

different

software

if

it

does

not

You

can

either

print

payslips

to

give

to

your

employees

or

you

can

send

them

electronically

Employees

have

certain

rights

relating

to

payslips

and

what

they

must

include

Reporting

to

HMRC

FPS

Use

your

payroll

software

to

send

a

Full

Payment

Submission

FPS

to

tell

HM

Revenue

and

Customs

HMRC

about

payments

to

your

employees

and

what

deductions

you

’ve

made

Include

everyone

you

pay

even

if

they

get

less

than

a

week

When

to

send

your

FPS

Send

the

FPS

on

or

before

your

employees

payday

even

if

you

pay

HMRC

quarterly

instead

of

monthly

You

must

enter

the

usual

date

that

you

pay

your

employees

even

if

you

pay

them

earlier

or

later

For

example

if

you

pay

your

employees

early

because

your

usual

payday

falls

on

a

Bank

Holiday

you

should

still

enter

your

regular

payday

Early

reporting

You

can

send

an

FPS

before

your

regular

payday

for

example

if

your

payroll

staff

are

going

on

holiday

Do

not

report

too

early

you

’ll

need

to

send

a

corrected

FPS

to

update

HMRC

if

information

changes

for

example

an

employee

leaves

or

changes

tax

code

You

can

not

send

reports

for

the

new

tax

year

before

March

Late

reporting

There

are

some

exceptions

when

you

can

send

a

late

FPS

Completing

and

sending

an

FPS

You

’ll

need

to

enter

your

PAYE

reference

and

Accounts

Office

reference

in

your

software

HMRC

will

have

sent

this

to

you

after

you

registered

as

an

employer

To

complete

and

send

the

FPS

follow

your

payroll

software

’s

instructions

HMRC

has

guidance

on

what

to

put

in

each

field

on

an

FPS

including

employer

information

employee

information

only

include

employees

you

’ve

paid

pay

and

deductions

National

Insurance

information

You

can

split

your

FPS

into

batches

if

it

’s

easier

for

you

for

example

one

for

employees

and

one

for

directors

There

are

special

rules

for

calculating

deductions

if

your

employee

has

more

than

one

job

with

you

After

you

’ve

sent

your

FPS

In

the

next

tax

month

which

starts

on

the

you

can

view

your

FPS

and

how

much

tax

and

National

Insurance

you

owe

in

your

HMRC

online

account

from

the

claim

any

reduction

on

what

you

’ll

owe

HMRC

for

example

statutory

pay

by

sending

an

Employer

Payment

Summary

EPS

by

the

pay

HMRC

the

balance

by

the

or

the

if

paying

by

post

If

you

need

to

make

an

extra

payment

to

your

employee

send

an

extra

FPS

before

your

next

regular

report

if

your

software

has

this

feature

If

you

made

a

mistake

in

your

FPS

You

should

correct

any

errors

in

your

FPS

as

soon

as

you

find

them

Reporting

extra

information

You

need

to

report

more

information

on

an

FPS

if

it

includes

a

new

employee

an

employee

leaves

you

start

paying

someone

a

workplace

pension

it

’s

the

last

report

of

tax

year

You

may

also

need

to

report

extra

information

about

certain

employee

changes

for

example

they

take

a

leave

of

absence

or

become

a

director

There

are

special

rules

if

you

’re

only

reporting

National

Insurance

for

example

you

’re

an

overseas

employer

that

does

not

need

to

pay

UK

tax

Reporting

to

HMRC

EPS

Use

your

payroll

software

to

send

an

Employer

Payment

Summary

EPS

as

well

as

a

Full

Payment

Submission

FPS

if

you

reclaim

statutory

maternity

paternity

adoption

parental

bereavement

or

shared

parental

payments

even

if

you

got

an

advance

payment

from

HM

Revenue

and

Customs

HMRC

to

cover

them

claim

the

Employment

Allowance

do

this

once

each

tax

year

can

reclaim

Construction

Industry

Scheme

CIS

deductions

as

a

limited

company

claim

National

Insurance

contributions

holiday

for

previous

tax

years

pay

the

Apprenticeship

Levy

if

you

or

employers

you

’re

connected

to

have

an

annual

pay

bill

of

more

than

million

Send

an

EPS

instead

of

an

FPS

if

you

’ve

not

paid

any

employees

in

a

tax

month

EPS

deadlines

Send

an

EPS

by

the

of

the

following

tax

month

for

HMRC

to

apply

any

reduction

for

example

statutory

pay

on

what

you

’ll

owe

from

your

FPS

The

tax

month

starts

on

the

Sending

an

EPS

To

complete

and

send

the

EPS

follow

your

payroll

software

’s

instructions

HMRC

has

guidance

on

what

to

put

in

each

field

on

an

an

EPS

Use

HMRC

’s

Basic

PAYE

Tools

if

your

software

can

not

send

EPS

reports

After

you

’ve

sent

your

EPS

Once

you

’ve

sent

your

EPS

you

can

view

what

you

’ve

claimed

and

the

balance

of

what

you

owe

on

your

HMRC

online

account

within

days

or

by

the

if

you

sent

the

EPS

before

the

pay

HMRC

by

the

or

the

if

paying

by

post

If

you

made

a

mistake

in

your

EPS

You

should

correct

any

errors

in

your

EPS

as

soon

as

you

find

them

If

you

do

not

pay

any

employees

in

a

tax

month

Do

not

send

an

FPS

Send

an

EPS

by

the

after

the

tax

month

you

did

not

pay

any

employees

The

tax

month

starts

on

the

HMRC

has

guidance

on

what

to

put

in

your

EPS

if

you

’ve

not

paid

anyone

If

you

do

not

send

an

EPS

HMRC

may

send

you

a

notice

through

PAYE

Online

estimate

how

much

you

should

pay

give

you

a

penalty

If

you

do

not

pay

anyone

for

a

longer

period

You

can

tell

HMRC

up

to

a

year

in

advance

that

you

’ll

not

pay

any

employees

To

do

this

enter

dates

in

the

Period

of

inactivity

fields

in

your

EPS

Paying

HMRC

Every

month

you

have

to

pay

HM

Revenue

and

Customs

HMRC

the

tax

and

National

Insurance

and

any

other

deductions

you

owe

as

reported

on

your

Full

Payment

Submission

FPS

in

the

previous

tax

month

minus

the

reductions

on

any

Employer

Payment

Summary

EPS

you

sent

before

the

in

the

current

tax

month

Pay

what

you

owe

by

the

of

the

month

or

the

if

paying

by

post

you

may

have

to

pay

a

penalty

if

you

do

not

If

you

usually

pay

less

than

per

month

you

may

be

able

to

pay

quarterly

instead

of

monthly

Contact

the

payment

helpline

to

find

out

Viewing

what

you

owe

View

your

HMRC

online

account

to

see

the

reports

you

’ve

sent

and

to

find

out

what

you

owe

There

are

things

you

can

check

if

your

PAYE

bill

is

not

what

you

expected

How

to

pay

You

can

pay

your

PAYE

bill

in

a

number

of

different

ways

Interest

and

penalties

HMRC

will

usually

tell

you

if

they

think

you

’ve

paid

late

either

in

a

letter

or

a

notice

through

PAYE

Online

You

’ll

be

charged

interest

daily

at

the

standard

rate

You

may

be

charged

a

penalty

if

you

do

not

pay

on

time

or

in

full

Sending

an

FPS

after

payday

If

you

send

a

late

Full

Payment

Submission

FPS

without

a

valid

reason

you

may

get

an

online

penalty

warning

message

for

the

first

late

FPS

you

send

each

month

a

penalty

for

reporting

late

When

you

can

send

a

late

FPS

report

In

certain

situations

you

can

send

a

Full

Payment

Submission

FPS

after

you

pay

your

employee

Situation

When

to

report

Your

employee

does

not

give

you

a

and

is

either

paid

less

than

a

week

or

has

worked

with

you

for

less

than

a

week

Within

days

of

paying

your

employee

Your

employees

payday

is

on

a

non

banking

day

for

example

weekend

or

bank

holiday

On

the

next

banking

day

but

enter

the

regular

payment

date

in

the

payment

date

field

and

select

Late

reporting

reason

code

G

You

make

an

ad

hoc

payment

outside

of

your

regular

payroll

for

example

you

’re

told

after

you

’ve

sent

your

FPS

about

a

new

starter

or

a

missed

overtime

payment

Payments

made

regularly

outside

your

normal

payroll

run

are

not

ad

hoc

In

your

next

regular

FPS

or

an

additional

FPS

You

pay

your

employee

an

expense

or

benefit

where

you

must

pay

National

Insurance

but

not

Income

Tax

through

payroll

This

depends

on

the

benefit

Within

days

of

the

end

of

the

tax

month

You

can

not

calculate

or

report

your

employee

’s

pay

in

advance

because

it

’s

based

on

their

work

on

the

day

for

example

harvest

workers

paid

based

on

how

much

they

pick

Within

days

of

paying

your

employee

You

make

certain

non

cash

payments

to

your

employee

As

soon

as

possible

within

days

of

the

end

of

the

tax

month

or

when

you

deduct

tax

and

National

Insurance

if

earlier

For

complex

situations

for

example

when

exercising

share

options

contact

HMRC

You

’ve

not

received

your

employer

PAYE

reference

yet

As

soon

as

possible

after

you

receive

your

employer

PAYE

reference

select

Late

reporting

reason

code

G

Put

the

reason

for

reporting

after

payday

on

your

FPS

for

each

late

submission

If

you

do

not

or

if

HMRC

disagrees

with

the

reason

or

you

do

not

send

an

FPS

they

may

send

you

an

online

penalty

warning

message

and

a

penalty

Viewing

late

FPS

reports

in

your

HMRC

online

account

If

you

send

an

FPS

in

the

same

tax

month

as

you

paid

your

employees

you

can

view

the

report

in

your

HMRC

online

account

from

the

of

the

next

tax

month

This

is

different

if

you

send

an

FPS

in

the

tax

month

after

payday

Late

FPS

sent

in

tax

month

after

payday

HMRC

online

account

updated

Between

and

By

the

Between

and

Within

days

On

or

after

the

and

you

did

not

send

a

FPS

the

previous

tax

month

Within

days

On

or

after

the

and

you

sent

a

FPS

the

previous

tax

month

By

the

of

the

next

tax

month

Reporting

employee

changes

You

need

to

report

more

information

on

a

Full

Payment

Submission

FPS

if

it

includes

a

new

employee

an

employee

leaves

you

start

paying

someone

a

workplace

pension

it

’s

the

last

report

of

the

tax

year

an

employee

changes

their

address

You

may

also

need

to

tell

HM

Revenue

and

Customs

HMRC

if

an

employee

becomes

a

director

reaches

State

Pension

age

goes

to

work

abroad

goes

on

jury

service

dies

joins

or

leaves

a

contracted

out

company

pension

turns

is

called

up

as

a

reservist

changes

gender

Employee

takes

a

leave

of

absence

Once

your

employee

has

started

their

leave

of

absence

put

Yes

in

the

Irregular

payment

pattern

indicator

in

all

FPS

reports

you

send

to

HMRC

until

the

employee

returns

Changing

paydays

You

can

move

your

payday

to

a

different

day

or

change

how

often

you

pay

your

employees

Moving

your

payday

If

the

new

payday

is

in

the

same

tax

month

or

week

treat

the

first

new

payment

as

an

extra

payment

for

that

period

You

do

not

need

to

do

anything

special

when

recording

pay

if

the

new

payday

is

in

a

different

tax

month

or

week

HM

Revenue

and

Customs

HMRC

has

guidance

on

how

to

calculate

National

Insurance

for

your

employees

after

changing

paydays

Changing

how

often

you

pay

your

employees

You

must

contact

the

employer

helpline

if

you

pay

employees

less

often

so

HMRC

do

not

send

you

a

non

filing

notice

through

PAYE

Online

Most

payroll

software

can

automatically

manage

any

changes

to

how

often

you

pay

your

employees

for

example

from

monthly

to

weekly

and

work

out

deductions

correctly

Using

Basic

PAYE

Tools

There

are

some

limitations

on

when

you

can

make

these

changes

if

you

use

HM

Revenue

and

Customs

HMRC

Basic

PAYE

Tools

Paying

your

employees

more

often

If

you

’ve

not

already

paid

your

employees

use

the

new

earnings

period

in

the

Pay

frequency

field

in

your

Full

Payment

Submission

FPS

when

you

next

pay

them

If

you

’ve

paid

your

employees

you

can

use

the

new

earnings

period

from

the

next

tax

month

Paying

your

employees

less

often

If

a

payment

from

your

old

pay

period

also

takes

place

in

your

new

pay

period

calculate

and

deduct

National

Insurance

on

both

Do

not

deduct

more

National

Insurance

than

would

’ve

been

due

on

the

combined

total

of

both

payments

If

an

employee

also

joins

your

contracted

out

pension

scheme

during

this

period

deduct

National

Insurance

at

the

contracted

out

rate

on

the

total

of

both

payments

Deduct

tax

based

on

the

new

earnings

period

the

next

time

you

pay

your

employees

Annual

payroll

scheme

for

PAYE

If

you

pay

your

employees

only

once

a

year

and

all

in

the

same

tax

month

you

can

register

with

HMRC

as

an

annual

scheme

This

means

you

send

reports

and

make

payments

to

HMRC

annually

If

you

pay

your

employees

on

different

days

in

the

same

tax

month

you

need

to

send

an

FPS

on

or

before

each

payday

You

do

not

need

to

send

an

Employer

Payment

Summary

EPS

for

the

months

when

you

do

not

pay

your

employees

To

register

contact

the

employer

helpline

and

tell

them

which

month

you

pay

your

employees

You

’ll

need

your

character

Accounts

Office

reference

number

this

is

on

the

letter

HMRC

sent

you

when

you

registered

as

an

employer

Changing

when

you

pay

your

employees

If

you

change

the

month

you

pay

your

employees

send

an

FPS

in

the

month

that

you

want

the

new

annual

payment

month

to

move

to

If

it

’s

later

than

the

month

you

usually

pay

your

employees

you

’ll

need

to

send

an

EPS

for

that

month

to

tell

HMRC

you

’re

not

paying

anyone

If

you

send

more

than

one

FPS

in

a

year

HMRC

will

assume

you

no

longer

wish

to

operate

as

an

annual

scheme

and

send

you

a

letter

to

confirm


Employers

and

eligible

staff

Employers

have

to

provide

a

workplace

pension

scheme

for

eligible

staff

as

soon

as

your

first

member

of

staff

starts

working

for

you

known

as

your

duties

start

date

Check

you

’re

an

employer

You

’re

usually

an

employer

if

you

deduct

tax

and

National

Insurance

contributions

from

an

employee

’s

wages

Check

you

’re

an

employer

if

you

’re

not

sure

what

your

pension

responsibilities

are

for

example

you

employ

a

carer

or

someone

to

work

in

your

home

Who

you

must

enrol

You

must

enrol

and

make

an

employer

’s

contribution

for

all

staff

who

are

aged

between

and

the

State

Pension

age

earn

at

least

a

year

normally

work

in

the

UK

this

includes

people

who

are

based

in

the

UK

but

travel

abroad

for

work

If

staff

become

eligible

because

of

a

change

in

their

age

or

earnings

you

must

put

them

into

your

pension

scheme

and

write

to

them

within

weeks

of

the

day

they

meet

the

criteria

If

you

’re

not

sure

what

the

state

pension

age

is

you

can

use

the

State

Pension

age

calculator

to

find

out

You

do

not

have

to

enrol

an

employee

if

they

give

you

proof

of

their

lifetime

allowance

protection

How

to

set

up

a

workplace

pension

scheme

You

must

set

up

a

workplace

pension

scheme

for

eligible

staff

if

you

do

not

already

offer

one

Use

The

Pensions

Regulator

’s

tool

for

employers

to

find

out

what

you

need

to

do

and

when

you

need

to

do

it

If

you

already

have

a

workplace

pension

scheme

that

you

’d

like

to

use

for

automatic

enrolment

you

must

ask

the

provider

if

it

meets

the

rules

How

much

you

must

pay

You

must

pay

at

least

of

your

employee

’s

qualifying

earnings

into

your

staff

’s

pension

scheme

Check

the

pension

scheme

you

’re

using

to

find

out

what

counts

as

qualifying

earnings

Under

most

schemes

it

’s

the

employee

’s

total

earnings

between

and

a

year

before

tax

Total

earnings

include

salary

or

wages

bonuses

and

commission

overtime

statutory

sick

pay

statutory

maternity

paternity

or

adoption

pay

Paying

contributions

You

must

deduct

contributions

from

your

staff

’s

pay

each

month

You

’ll

need

to

pay

these

into

your

staff

’s

pension

scheme

by

the

day

if

you

pay

by

cheque

of

the

next

month

You

must

pay

your

contributions

for

each

employee

by

the

date

you

’ve

agreed

with

your

provider

every

time

you

run

payroll

You

must

backdate

any

missed

payments

You

may

be

fined

if

you

pay

late

or

do

not

pay

the

minimum

contribution

for

each

member

of

staff

Manage

your

workplace

pension

scheme

When

you

’ve

set

up

a

workplace

pension

scheme

you

must

check

if

and

when

staff

should

be

re

enrolled

manage

requests

to

join

and

leave

your

pension

scheme

keep

records

about

how

you

’ve

met

your

legal

duties

check

if

existing

staff

should

be

added

to

your

pension

scheme

for

example

when

they

earn

a

certain

amount

Re

enrolment

and

re

declaration

Every

years

after

your

first

member

of

staff

starts

working

for

you

you

must

re

enrol

staff

into

your

pension

scheme

if

they

left

your

pension

scheme

more

than

months

before

your

re

enrolment

date

are

still

in

your

pension

scheme

but

pay

below

the

minimum

contributions

level

If

staff

left

your

pension

scheme

months

or

less

before

your

next

re

enrolment

date

you

can

choose

to

re

enrol

them

on

that

date

or

wait

until

the

next

re

enrolment

date

in

three

years

if

they

’re

still

eligible

You

must

write

to

eligible

staff

within

weeks

after

your

re

enrolment

date

to

tell

them

you

have

put

them

back

into

your

pension

scheme

Use

The

Pensions

Regulator

’s

tool

to

find

out

your

dates

for

re

enrolment

You

must

complete

a

re

declaration

of

compliance

every

time

you

carry

out

your

re

enrolment

duties

even

if

staff

were

not

re

enrolled

If

you

do

not

complete

the

re

declaration

on

time

you

could

be

fined

Requests

to

join

or

leave

your

pension

scheme

All

staff

can

request

to

join

your

pension

scheme

if

they

want

to

You

must

check

they

are

eligible

and

put

them

into

the

scheme

within

month

of

getting

their

request

Staff

can

leave

your

pension

scheme

whenever

they

want

You

must

take

them

out

of

the

scheme

within

one

month

of

getting

their

request

If

staff

ask

to

leave

your

pension

scheme

within

month

of

joining

known

as

the

opt

out

window

you

will

have

to

refund

their

contributions

within

month

If

they

ask

to

leave

after

the

opt

out

window

their

contributions

will

be

kept

in

their

pension

until

they

retire

Keep

records

You

must

keep

records

of

how

you

’ve

met

your

legal

duties

for

maintaining

your

pension

scheme

including

the

names

and

addresses

of

staff

enrolled

when

contributions

are

paid

in

all

requests

to

join

or

leave

your

pension

scheme

your

pension

scheme

reference

or

registry

number

PSR

You

must

keep

these

records

for

years

except

for

requests

to

leave

your

pension

scheme

which

must

be

kept

for

years

You

must

also

keep

track

of

the

ages

and

earnings

of

staff

so

you

can

enrol

them

when

they

become

eligible


Overview

Employees

may

be

able

to

get

Shared

Parental

Leave

SPL

and

Statutory

Shared

Parental

Pay

ShPP

if

they

’ve

had

a

baby

or

adopted

a

child

Employees

can

start

SPL

if

they

’re

eligible

and

they

or

their

partner

end

their

maternity

or

adoption

leave

or

pay

early

The

remaining

leave

will

be

available

as

SPL

The

remaining

pay

may

be

available

as

ShPP

Employees

can

take

SPL

in

up

to

separate

blocks

They

can

also

share

the

leave

with

their

partner

if

they

’re

also

eligible

Parents

can

choose

how

much

of

the

SPL

each

of

them

will

take

SPL

and

ShPP

must

be

taken

between

the

baby

’s

birth

and

first

birthday

or

within

year

of

adoption

SPL

and

ShPP

are

only

available

in

England

Scotland

and

Wales

Eligibility

Sometimes

only

one

parent

in

a

couple

will

be

eligible

to

get

Shared

Parental

Leave

SPL

and

Statutory

Shared

Parental

Pay

ShPP

This

means

that

they

can

not

share

the

leave

If

your

employee

is

eligible

then

they

can

use

SPL

to

book

their

leave

in

separate

blocks

Shared

Parental

Leave

To

qualify

for

SPL

your

employee

must

share

responsibility

for

the

child

with

one

of

the

following

their

husband

wife

civil

partner

or

joint

adopter

the

child

’s

other

parent

their

partner

if

they

live

with

them

Your

employee

or

their

partner

must

be

eligible

for

maternity

pay

or

leave

adoption

pay

or

leave

or

Maternity

Allowance

They

must

also

still

be

employed

by

you

while

they

take

SPL

give

you

the

correct

notice

including

a

declaration

that

their

partner

meets

the

employment

and

income

requirements

which

allow

your

employee

to

get

SPL

have

been

continuously

employed

by

you

for

at

least

weeks

up

to

any

day

of

the

qualifying

week

or

the

week

they

are

matched

with

a

child

for

adoption

in

the

UK

The

qualifying

week

is

the

week

before

the

baby

is

due

Statutory

Shared

Parental

Pay

They

can

get

ShPP

if

they

’re

an

employee

and

one

of

the

following

applies

they

’re

eligible

for

Statutory

Maternity

Pay

SMP

or

Statutory

Adoption

Pay

SAP

they

’re

eligible

for

Statutory

Paternity

Pay

SPP

and

their

partner

is

eligible

for

SMP

Maternity

Allowance

MA

or

SAP

They

can

also

get

ShPP

if

they

’re

a

worker

and

they

’re

eligible

for

SMP

or

SPP

Refusing

SPL

or

ShPP

You

can

refuse

SPL

or

ShPP

if

the

employee

does

not

qualify

You

must

tell

the

employee

the

reason

if

you

refuse

ShPP

You

do

not

have

to

give

a

reason

for

refusing

SPL

Entitlement

If

an

employee

is

eligible

and

they

or

their

partner

end

maternity

or

adoption

leave

and

pay

or

Maternity

Allowance

early

then

they

can

take

the

rest

of

the

weeks

of

leave

up

to

a

maximum

of

weeks

as

Shared

Parental

Leave

SPL

take

the

rest

of

the

weeks

of

pay

up

to

a

maximum

of

weeks

as

Statutory

Shared

Parental

Pay

ShPP

A

mother

must

take

a

minimum

of

weeks

maternity

leave

following

the

birth

if

she

works

in

a

factory

ShPP

is

paid

at

the

rate

of

a

week

or

of

an

employee

’s

average

weekly

earnings

whichever

is

lower

Starting

Shared

Parental

Leave

For

Shared

Parental

Leave

SPL

to

start

the

mother

or

adopter

must

do

one

of

the

following

end

their

maternity

or

adoption

leave

by

returning

to

work

give

you

binding

notice

a

decision

that

can

not

normally

be

changed

of

the

date

when

they

’ll

end

their

maternity

or

adoption

leave

end

maternity

pay

or

Maternity

Allowance

if

they

’re

not

entitled

to

maternity

leave

for

example

they

’re

an

agency

worker

or

self

employed

A

mother

must

take

a

minimum

of

weeks

maternity

leave

following

the

birth

if

she

works

in

a

factory

The

adoptive

parent

getting

Statutory

Adoption

Pay

must

take

at

least

weeks

adoption

leave

They

can

take

it

from

the

day

of

the

placement

or

up

to

days

before

the

placement

starts

The

mother

must

give

you

notice

at

least

weeks

to

end

her

maternity

pay

or

tell

Jobcentre

Plus

to

end

her

Maternity

Allowance

Adopters

must

give

you

notice

to

end

adoption

pay

SPL

can

start

for

the

partner

while

the

mother

or

adopter

is

still

on

maternity

or

adoption

leave

if

she

’s

given

binding

notice

to

end

her

leave

or

pay

if

she

’s

not

entitled

to

leave

What

the

employee

must

do

The

employee

must

give

you

written

notice

if

they

want

to

start

SPL

or

Statutory

Shared

Parental

Pay

ShPP

They

can

do

this

using

forms

created

by

the

Advisory

Conciliation

and

Arbitration

Service

Acas

After

receiving

this

notice

you

can

ask

for

a

copy

of

the

child

’s

birth

certificate

the

name

and

address

of

their

partner

’s

employer

You

have

days

to

ask

for

this

information

Your

employee

then

has

a

further

days

to

provide

it

Notice

period

An

employee

must

give

at

least

weeks

notice

of

any

leave

they

wish

to

take

If

the

child

is

born

more

than

weeks

early

this

notice

period

can

be

shorter

Your

employee

has

a

statutory

right

to

a

maximum

of

separate

blocks

of

leave

although

you

can

allow

more

if

you

wish

Cancelling

the

decision

to

end

maternity

or

adoption

leave

The

mother

or

adopter

may

be

able

to

change

their

decision

to

end

maternity

or

adoption

leave

early

if

both

the

planned

end

date

has

not

passed

they

have

not

already

returned

to

work

One

of

the

following

must

also

apply

it

’s

discovered

during

the

week

notice

period

that

neither

partner

is

eligible

for

either

SPL

or

ShPP

the

employee

’s

partner

has

died

it

’s

less

than

weeks

after

the

birth

and

the

mother

gave

notice

before

the

birth

Shared

parental

leave

in

touch

SPLIT

days

Your

employee

can

work

up

to

days

during

SPL

without

bringing

it

to

an

end

These

are

called

shared

parental

leave

in

touch

or

SPLIT

days

These

days

are

in

addition

to

the

keeping

in

touch

or

KIT

days

already

available

to

those

on

maternity

or

adoption

leave

Keeping

in

touch

days

are

optional

both

you

and

your

employee

must

agree

to

them

Blocks

of

leave

An

employee

taking

Shared

Parental

Leave

SPL

can

split

their

leave

into

up

to

separate

blocks

instead

of

taking

it

all

in

one

go

even

if

they

are

not

sharing

the

leave

with

their

partner

If

both

parents

are

taking

SPL

then

they

can

take

their

leave

at

the

same

time

as

each

other

or

at

different

times

The

employee

must

give

you

at

least

weeks

notice

before

a

block

of

leave

begins

Splitting

blocks

If

you

agree

the

employee

can

split

a

block

of

leave

into

shorter

periods

of

at

least

a

week

For

example

they

could

work

every

other

week

during

a

week

block

using

a

total

of

weeks

of

their

SPL

You

can

not

turn

down

a

request

for

a

block

of

leave

if

the

employee

is

eligible

and

gives

you

the

right

notice

You

do

not

have

to

agree

to

the

employee

breaking

the

block

of

leave

into

shorter

periods

Record

keeping

You

must

keep

records

for

HM

Revenue

and

Customs

HMRC

including

the

evidence

provided

by

the

employee

to

show

that

they

’re

eligible

for

ShPP

the

date

ShPP

began

your

ShPP

payments

including

dates

the

ShPP

you

’ve

reclaimed

any

weeks

you

did

not

pay

and

why

You

must

keep

records

for

at

least

years

from

the

end

of

the

tax

year

they

relate

to

Help

with

statutory

pay

For

financial

help

with

statutory

pay

you

can

reclaim

payments

usually

apply

for

an

advance

if

you

can

not

afford

payments