Hours

and

limits

Staff

who

regularly

work

at

least

hours

during

the

night

period

are

night

workers

The

night

period

is

pm

to

am

unless

the

worker

and

employer

agree

a

different

night

period

If

they

do

it

must

be

hours

long

and

include

midnight

to

am

It

must

be

agreed

in

writing

Staff

may

also

be

night

workers

if

there

’s

a

collective

agreement

for

example

trade

union

agreement

that

states

their

work

is

night

work

National

Minimum

Wage

The

National

Minimum

Wage

applies

to

night

workers

but

there

is

not

a

higher

night

working

rate

Sleep

in

shifts

The

number

of

hours

that

workers

get

paid

the

National

Minimum

Wage

depends

on

whether

they

’re

expected

to

sleep

or

work

for

most

of

their

shift

Workers

who

are

expected

to

sleep

for

most

of

a

sleep

in

shift

for

example

a

care

worker

and

are

provided

with

suitable

sleeping

facilities

will

only

get

the

National

Minimum

Wage

for

the

periods

when

they

’re

awake

to

perform

tasks

Workers

who

are

expected

to

work

for

most

of

a

shift

will

get

the

National

Minimum

Wage

for

their

whole

shift

even

if

they

’re

allowed

to

sleep

between

tasks

Limits

on

working

hours

for

night

workers

Additional

rules

apply

to

night

workers

on

top

of

the

rules

on

maximum

weekly

working

hours

and

rest

breaks

Night

workers

must

not

work

more

than

an

average

of

hours

in

a

hour

period

The

average

is

usually

calculated

over

weeks

but

it

can

be

over

a

longer

period

of

up

to

weeks

if

the

workers

and

the

employer

agree

for

example

by

collective

agreement

Regular

overtime

is

included

in

the

average

but

not

occasional

overtime

Workers

can

not

opt

out

of

the

limit

Workers

aged

or

Staff

aged

or

can

not

work

between

midnight

and

am

They

usually

can

not

work

between

pm

and

am

this

can

be

changed

to

not

working

between

pm

and

am

by

contract

but

there

are

exceptions

if

they

work

in

agriculture

cultural

sporting

artistic

or

advertising

activities

a

hospital

a

hotel

or

catering

retail

post

or

newspaper

delivery

In

exceptional

circumstances

they

can

work

at

night

if

there

’s

no

adult

to

do

the

work

and

they

’re

needed

to

either

handle

a

sudden

increase

in

demand

maintain

the

continuity

of

a

service

or

production

for

example

filming

The

employer

must

give

the

young

person

a

rest

period

of

the

same

length

as

the

extended

shift

There

are

other

restrictions

on

employing

young

people

Special

hazards

and

mental

or

physical

strain

Night

workers

who

deal

with

special

hazards

or

whose

work

involves

mental

or

physical

strain

can

not

work

longer

than

hours

in

any

hour

period

A

risk

assessment

must

be

carried

out

to

identify

special

hazards

and

work

involving

mental

or

physical

strain

The

hazards

and

strains

may

also

be

set

out

in

collective

or

workforce

agreements

What

employers

must

do

Employers

must

keep

records

of

night

workers

working

hours

to

show

they

are

not

exceeding

the

limits

The

records

must

be

kept

for

at

least

years

Contact

Acas

for

more

information

You

can

not

discriminate

against

a

worker

if

they

do

not

want

to

work

nights

Exceptions

to

night

work

limits

The

limits

on

night

working

hours

do

not

usually

apply

in

the

armed

forces

and

emergency

services

to

domestic

staff

employed

in

a

private

house

when

people

can

choose

how

long

they

work

for

example

company

executives

or

freelancers

The

limits

on

night

working

hours

do

not

apply

in

jobs

that

need

round

the

clock

staffing

like

hospital

work

in

an

industry

with

busy

peak

periods

like

agriculture

retail

tourism

security

and

surveillance

if

there

’s

an

emergency

or

an

accident

if

a

member

of

staff

has

to

travel

a

long

distance

from

home

to

work

or

constantly

works

in

different

places

if

a

collective

or

workforce

agreement

excludes

or

changes

the

restriction

on

night

work

Different

rules

apply

to

workers

in

road

sea

and

air

transport

Rest

breaks

if

night

work

limits

do

not

apply

Workers

must

get

compensatory

rest

instead

of

a

normal

working

week

with

breaks

during

the

day

Compensatory

rest

is

a

minimum

of

hours

rest

per

week

on

average

Employers

must

also

follow

the

general

rules

on

working

hours

If

you

’re

not

sure

whether

these

exceptions

apply

in

your

situation

contact

Acas

Health

assessments

Employers

must

offer

workers

a

free

health

assessment

before

they

become

a

night

worker

Workers

do

not

have

to

accept

The

assessment

must

be

written

by

a

qualified

health

professional

It

can

be

a

questionnaire

Employers

must

take

into

account

that

night

work

might

increase

a

worker

’s

stress

levels

The

worker

must

get

a

follow

up

examination

by

a

health

professional

when

an

employer

is

unsure

if

the

worker

is

fit

for

night

work

A

repeat

assessment

must

be

offered

regularly

The

employer

must

offer

suitable

other

work

where

possible

if

a

worker

has

health

problems

that

a

doctor

says

are

related

to

night

work

Keep

records

Employers

must

keep

confidential

records

of

the

health

assessments

keep

for

years

dates

when

assessments

were

offered

if

a

worker

did

not

want

one


Overview

If

your

employee

has

a

concern

or

problem

that

they

have

n’t

been

able

to

resolve

informally

they

may

make

a

formal

grievance

complaint

to

you

Businesses

must

have

a

written

grievance

procedure

in

place

and

share

it

with

all

employees

It

must

say

how

the

process

works

and

how

long

it

takes

After

a

hearing

of

the

evidence

you

should

let

the

employee

know

your

decision

in

writing

If

they

are

n’t

happy

with

the

decision

they

can

appeal

Grievance

procedure

By

law

employers

must

set

out

a

grievance

procedure

and

share

it

in

writing

with

all

employees

eg

in

their

statement

of

employment

or

staff

handbook

It

must

include

who

the

employee

should

contact

about

a

grievance

how

to

contact

this

person

It

should

also

say

that

if

the

problem

ca

n’t

be

resolved

informally

there

will

be

a

meeting

with

the

employee

called

a

grievance

hearing

set

out

time

limits

for

each

stage

of

the

process

identify

who

to

contact

if

the

normal

contact

person

is

involved

in

the

grievance

explain

how

to

appeal

a

grievance

decision

state

that

employees

can

be

accompanied

in

any

meetings

by

a

colleague

or

union

representative

outline

what

happens

if

a

grievance

is

raised

during

disciplinary

action

You

do

n’t

have

to

include

information

about

the

grievance

procedure

in

employment

contracts

However

if

you

do

you

must

follow

the

procedure

or

the

employee

could

bring

a

breach

of

contract

claim

against

you

Acas

Code

of

Practice

The

Acas

Code

of

Practice

is

n’t

legally

binding

However

an

employment

tribunal

can

reduce

or

increase

any

money

awarded

in

a

case

by

up

to

if

the

code

has

n’t

been

followed

The

grievance

hearing

Preparing

for

the

hearing

Before

holding

a

hearing

employers

should

give

the

employee

notice

so

that

they

can

prepare

their

case

carry

out

a

full

investigation

if

necessary

and

take

statements

from

any

witnesses

who

can

not

attend

make

it

clear

that

the

employee

can

bring

a

colleague

or

union

representative

if

they

want

to

arrange

for

another

manager

to

attend

to

make

sure

that

the

hearing

is

conducted

properly

arrange

for

someone

to

take

notes

Delays

If

the

employee

can

not

attend

the

hearing

eg

because

they

are

ill

offer

them

a

reasonable

alternative

date

and

time

The

employee

can

also

suggest

a

different

time

for

the

hearing

if

the

person

accompanying

them

can

not

attend

They

must

do

this

within

working

days

after

you

proposed

the

original

meeting

time

You

can

make

your

decision

without

having

a

hearing

if

you

have

already

rearranged

the

meeting

but

the

employee

fails

to

attend

the

employee

is

on

long

term

sick

leave

and

unable

to

go

to

meetings

in

the

near

future

they

can

supply

written

information

instead

if

they

want

to

Employers

decisions

and

appeals

After

the

hearing

You

should

give

the

employee

a

copy

of

the

meeting

records

You

may

be

able

to

leave

out

some

information

in

certain

circumstances

eg

to

protect

a

witness

After

you

have

decided

the

action

to

take

write

to

the

parties

involved

setting

out

your

decision

and

the

reasons

behind

it

the

appeals

process

and

deadline

If

there

are

any

delays

during

the

appeal

process

it

’s

important

that

you

tell

the

employee

as

soon

as

possible

Appeals

If

the

employee

appeals

there

should

be

another

hearing

to

re

examine

the

decision

The

process

is

the

same

as

the

original

hearing

but

you

should

also

look

at

the

reasoning

behind

the

appeal

any

new

evidence

If

possible

the

appeal

should

not

be

heard

by

the

same

person

who

held

the

original

hearing

After

the

appeal

hearing

you

should

set

out

your

decision

in

writing

and

state

that

this

is

the

final

outcome


What

is

a

whistleblower

You

’re

a

whistleblower

if

you

’re

a

worker

and

you

report

certain

types

of

wrongdoing

This

will

usually

be

something

you

’ve

seen

at

work

though

not

always

The

wrongdoing

you

disclose

must

be

in

the

public

interest

This

means

it

must

affect

others

for

example

the

general

public

As

a

whistleblower

you

’re

protected

by

law

you

should

not

be

treated

unfairly

or

lose

your

job

because

you

blow

the

whistle

You

can

raise

your

concern

at

any

time

about

an

incident

that

happened

in

the

past

is

happening

now

or

you

believe

will

happen

in

the

near

future

Who

is

protected

by

law

You

’re

protected

if

you

’re

a

worker

for

example

you

’re

an

employee

such

as

a

police

officer

NHS

employee

office

worker

factory

worker

a

trainee

such

as

a

student

nurse

an

agency

worker

a

member

of

a

Limited

Liability

Partnership

LLP

Get

independent

advice

if

you

’re

not

sure

you

’re

protected

for

example

from

Citizens

Advice

A

confidentiality

clause

or

gagging

clause

in

a

settlement

agreement

is

not

valid

if

you

’re

a

whistleblower

Complaints

that

count

as

whistleblowing

You

’re

protected

by

law

if

you

report

any

of

the

following

a

criminal

offence

for

example

fraud

someone

’s

health

and

safety

is

in

danger

risk

or

actual

damage

to

the

environment

a

miscarriage

of

justice

the

company

is

breaking

the

law

for

example

does

not

have

the

right

insurance

you

believe

someone

is

covering

up

wrongdoing

Complaints

that

do

not

count

as

whistleblowing

Personal

grievances

for

example

bullying

harassment

discrimination

are

not

covered

by

whistleblowing

law

unless

your

particular

case

is

in

the

public

interest

Report

these

under

your

employer

’s

grievance

policy

Contact

the

Advisory

Conciliation

and

Arbitration

Service

Acas

for

help

and

advice

on

resolving

a

workplace

dispute

Who

to

tell

and

what

to

expect

You

can

tell

your

employer

they

may

have

a

whistleblowing

policy

that

tells

you

what

to

expect

if

you

report

your

concern

to

them

You

can

still

report

your

concern

to

them

if

they

do

not

have

a

policy

There

are

other

options

if

you

do

not

want

to

report

your

concern

to

your

employer

for

example

you

can

get

legal

advice

from

a

lawyer

or

tell

a

prescribed

person

or

body

If

you

tell

a

prescribed

person

or

body

it

must

be

one

that

deals

with

the

issue

you

’re

raising

for

example

a

disclosure

about

wrongdoing

in

a

care

home

can

be

made

to

the

Care

Quality

Commission

There

’s

a

different

whistleblowing

process

in

Northern

Ireland

Making

your

claim

anonymously

or

confidentially

You

can

tell

your

employer

or

a

prescribed

person

anonymously

but

they

may

not

be

able

to

take

the

claim

further

if

you

have

not

provided

all

the

information

they

need

You

can

give

your

name

but

request

confidentiality

the

person

or

body

you

tell

should

make

every

effort

to

protect

your

identity

If

you

report

your

concern

to

the

media

in

most

cases

you

’ll

lose

your

whistleblowing

law

rights

What

your

employer

or

a

prescribed

person

will

do

Your

employer

or

the

prescribed

person

will

listen

to

your

concern

and

decide

if

any

action

is

needed

You

may

be

asked

for

further

information

You

must

say

straight

away

if

you

do

not

want

anyone

else

to

know

it

was

you

who

raised

the

concern

You

will

not

have

a

say

in

how

your

concern

is

dealt

with

Your

employer

or

the

prescribed

person

can

keep

you

informed

about

the

action

they

’ve

taken

but

they

can

not

give

you

much

detail

if

they

have

to

keep

the

confidence

of

other

people

A

prescribed

person

can

not

help

you

with

your

relationship

with

your

employer

If

you

’re

not

satisfied

with

how

your

employer

dealt

with

your

concern

Tell

someone

else

for

example

a

more

senior

member

of

staff

or

a

prescribed

person

or

body

if

you

believe

your

concern

was

not

taken

seriously

or

the

wrongdoing

is

still

going

on

Contact

the

Advisory

Conciliation

and

Arbitration

Service

Acas

the

whistleblowing

charity

Protect

or

your

trade

union

for

more

guidance

If

you

’re

treated

unfairly

after

whistleblowing

You

can

take

a

case

to

an

employment

tribunal

if

you

’ve

been

treated

unfairly

because

you

’ve

blown

the

whistle

You

can

get

further

information

from

the

Advisory

Conciliation

and

Arbitration

Service

Acas

Citizens

Advice

the

whistleblowing

charity

Protect

or

your

trade

union

If

you

reported

your

concern

anonymously

you

may

find

it

harder

to

argue

that

your

unfair

treatment

was

as

a

result

of

your

whistleblowing

You

must

raise

any

claim

of

unfair

dismissal

within

months

of

your

employment

ending

You

must

notify

Acas

if

you

want

to

take

your

case

to

an

employment

tribunal


Your

PAYE

bill

is

not

what

you

expected

Every

month

you

have

to

pay

HM

Revenue

and

Customs

HMRC

what

you

owe

as

part

of

running

payroll

for

your

employees

There

are

things

you

should

check

if

your

PAYE

bill

is

not

what

you

expected

when

you

view

your

online

account

What

to

check

Make

sure

you

sent

your

Full

Payment

Submission

FPS

or

Employer

Payment

Summary

EPS

in

time

for

the

account

to

update

You

should

also

check

that

you

used

the

date

you

paid

your

employees

on

your

FPS

report

not

the

date

you

sent

it

reported

other

details

in

your

FPS

correctly

for

example

pay

and

deductions

reported

your

EPS

correctly

for

example

to

reclaim

any

statutory

pay

previously

paid

HMRC

the

right

amount

you

may

have

paid

too

much

or

too

little

if

your

reports

were

incorrect

Employees

starting

and

leaving

Check

that

you

correctly

reported

any

employees

starting

or

leaving

You

may

get

an

incorrect

bill

and

duplicate

payroll

records

if

you

made

a

mistake

Both

are

usually

corrected

automatically

contact

HMRC

if

your

PAYE

bill

is

still

wrong

by

the

of

the

next

tax

month

Correcting

errors

If

you

find

a

mistake

follow

the

guidance

to

correct

an

error

in

your

FPS

or

EPS

correct

a

payment

to

HMRC

You

can

also

correct

mistakes

if

you

paid

your

employee

the

wrong

amount

or

made

incorrect

deductions

Get

help

to

correct

your

PAYE

bill

Contact

HMRC

’s

employer

helpline

if

you

need

help

You

made

a

mistake

in

your

FPS

or

EPS

Your

PAYE

bill

might

be

wrong

if

you

made

a

mistake

in

your

FPS

or

EPS

You

might

have

to

correct

pay

or

deductions

payment

dates

start

or

leaving

dates

for

your

employee

employee

information

reports

sent

in

advance

National

Insurance

category

letters

amounts

in

your

Employer

Payment

Summary

EPS

the

Apprenticeship

Levy

you

owe

starting

from

April

if

you

or

employers

you

’re

connected

to

have

an

annual

pay

bill

of

more

than

million

You

’ll

only

be

charged

a

penalty

for

a

mistake

if

you

did

not

take

reasonable

care

or

did

it

deliberately

If

you

’ve

reported

the

wrong

pay

or

deductions

To

correct

a

mistake

made

in

the

current

tax

year

update

the

year

to

date

figures

in

your

next

regular

Full

Payment

Submission

FPS

If

you

reported

the

wrong

pay

or

deductions

in

the

to

tax

year

you

can

correct

this

by

submitting

another

FPS

with

the

correct

year

to

date

figures

If

you

reported

the

wrong

pay

or

deductions

in

the

to

or

to

tax

years

you

can

correct

this

by

submitting

an

Earlier

Year

Update

EYU

or

a

further

FPS

with

the

correct

year

to

date

figures

For

earlier

tax

years

send

an

EYU

showing

the

difference

between

what

you

originally

reported

and

the

correct

figure

You

can

only

use

an

EYU

for

tax

years

when

you

were

reporting

online

in

real

time

If

your

payroll

software

can

not

send

an

EYU

you

can

use

HMRC

’s

Basic

PAYE

Tools

The

rules

are

different

if

you

find

a

mistake

in

your

final

FPS

of

the

year

Correct

a

pension

death

benefit

or

flexibility

payment

If

you

’re

a

pension

administrator

who

needs

to

correct

a

flexibility

payment

or

death

benefit

payment

you

must

select

the

pension

flexibility

payment

or

pension

death

benefit

payment

indicator

update

the

pensions

drawdown

taxable

payment

or

pensions

drawdown

non

taxable

payment

fields

or

both

with

the

difference

between

what

you

originally

reported

and

the

correct

figures

If

your

employee

has

stopped

working

for

you

Include

them

in

your

next

FPS

and

correct

their

year

to

date

figures

Include

their

original

Date

of

leaving

and

put

the

same

or

a

later

Payment

date

than

the

one

shown

on

their

final

FPS

Correct

the

payment

date

in

your

FPS

You

should

use

the

date

you

paid

your

employees

in

your

FPS

Send

an

additional

FPS

with

the

correct

payment

date

if

you

’ve

sent

one

with

the

wrong

payment

date

Write

H

correction

to

earlier

submission

in

the

Late

reporting

reason

field

Send

your

corrected

FPS

by

the

of

the

tax

month

after

you

sent

your

original

FPS

HMRC

will

apply

the

correction

to

the

right

month

If

the

wrong

date

was

in

different

tax

month

you

must

realign

your

payroll

to

the

correct

tax

period

Correct

an

employee

’s

start

or

leaving

date

Update

your

payroll

records

with

the

correct

date

if

you

put

the

wrong

start

or

leaving

date

for

an

employee

in

your

FPS

Do

not

report

the

amendment

in

your

next

FPS

as

this

may

create

a

duplicate

record

for

the

employee

Correct

your

employee

’s

personal

information

Correct

your

next

FPS

if

you

’ve

made

a

mistake

with

your

employee

’s

personal

details

Do

not

report

updates

to

more

than

one

of

your

employee

’s

personal

details

for

example

their

name

date

of

birth

or

gender

in

the

same

FPS

Your

payroll

records

may

be

duplicated

if

you

do

and

your

PAYE

bill

might

be

wrong

If

your

employee

’s

details

for

example

their

address

or

surname

change

they

must

tell

HMRC

straight

away

you

need

to

update

your

payroll

records

Correct

FPS

reports

sent

in

advance

If

you

’ve

sent

FPS

reports

in

advance

that

need

to

be

corrected

for

example

because

an

employee

leaves

you

should

send

another

FPS

for

the

tax

month

the

correction

relates

to

making

sure

you

fill

in

all

relevant

fields

and

revising

the

year

to

date

figures

if

needed

correct

any

other

FPS

reports

you

sent

in

advance

that

are

affected

by

the

change

Correct

an

employee

’s

National

Insurance

category

letter

How

you

do

this

depends

on

why

the

category

letter

changed

and

in

which

tax

year

You

’ve

used

the

wrong

category

letter

in

the

current

tax

year

or

the

to

tax

year

Report

the

mistake

in

your

next

FPS

Add

the

category

letter

you

’ve

used

incorrectly

Put

in

all

National

Insurance

fields

for

this

category

letter

except

Employee

’s

NICs

this

payment

and

enter

the

amount

you

have

repaid

or

recovered

here

for

example

put

if

you

’re

repaying

an

employee

’s

overpayment

of

Add

the

correct

category

letter

and

enter

the

correct

year

to

date

National

Insurance

for

this

category

letter

Put

in

all

National

Insurance

fields

for

the

incorrect

category

letter

for

the

rest

of

the

tax

year

you

do

not

need

to

do

this

if

the

category

should

never

have

been

used

Some

software

allows

you

to

correct

this

by

adjusting

net

pay

You

’ll

still

need

to

keep

a

record

of

the

change

Your

employee

’s

category

letter

changed

during

the

tax

year

In

your

next

FPS

Continue

to

report

year

to

date

information

for

the

old

category

Put

in

all

In

this

pay

period

fields

for

this

category

and

use

the

Employee

’s

NICs

this

payment

field

to

adjust

any

underpayment

or

overpayment

of

National

Insurance

Add

the

correct

category

letter

and

enter

the

correct

year

to

date

National

Insurance

for

this

category

letter

If

the

mistake

was

in

the

to

tax

year

or

earlier

Send

an

EYU

with

negative

amounts

in

all

the

National

Insurance

year

to

date

fields

in

the

incorrect

category

letter

to

reduce

the

employee

’s

National

Insurance

to

zero

the

correct

category

letter

and

correct

year

to

date

National

Insurance

If

you

’re

correcting

a

mistake

in

the

to

or

to

tax

years

you

may

be

able

to

send

an

FPS

instead

use

your

payroll

software

to

check

Send

it

with

the

correct

category

letter

and

correct

year

to

date

National

Insurance

If

the

mistake

caused

an

overpayment

or

underpayment

You

must

correct

your

employee

’s

National

Insurance

deductions

if

they

paid

too

little

or

too

much

because

they

were

on

the

wrong

category

letter

Correct

an

EPS

To

correct

a

mistake

in

the

current

tax

year

send

an

EPS

with

the

correct

year

to

date

figures

For

previous

tax

years

send

an

EPS

with

the

correct

year

to

date

figures

for

the

tax

year

where

you

made

the

mistake

You

paid

HMRC

the

wrong

amount

What

you

need

to

do

to

correct

a

payment

depends

on

whether

you

paid

too

much

or

too

little

and

how

the

error

occurred

If

you

’ve

paid

HMRC

too

little

If

you

underpaid

because

of

a

mistake

in

your

Full

Payment

Submission

FPS

or

Employer

Payment

Summary

EPS

correct

it

in

your

next

regular

report

HM

Revenue

and

Customs

HMRC

will

add

the

underpayment

to

your

next

PAYE

bill

If

you

underpaid

because

you

entered

the

wrong

amount

when

paying

HMRC

pay

the

balance

as

soon

as

possible

or

you

may

have

to

pay

interest

or

a

penalty

Use

your

Accounts

Office

reference

when

paying

If

you

’ve

paid

HMRC

too

much

If

you

overpaid

because

of

a

mistake

in

your

FPS

or

EPS

make

the

correction

in

your

next

regular

report

HMRC

will

take

the

overpayment

off

your

next

PAYE

bill

If

you

overpaid

because

you

entered

the

wrong

amount

when

paying

HMRC

or

you

made

a

duplicate

payment

you

can

balance

your

account

by

paying

less

in

your

next

PAYE

bill

You

can

also

claim

a

refund

if

you

’ve

overpaid

by

contacting

HMRC

’s

employer

helpline

HMRC

will

repay

directly

into

your

account

if

you

’ve

sent

an

EPS

with

your

bank

details

Write

to

HMRC

with

your

bank

details

if

you

can

not

include

them

with

your

EPS

Reclaim

an

overpayment

for

a

previous

tax

year

You

must

work

out

why

you

overpaid

before

you

can

reclaim

an

overpayment

for

a

previous

tax

year

Work

out

why

you

overpaid

Compare

what

you

’ve

paid

HMRC

with

what

you

’ve

owed

in

your

tax

account

You

may

have

overpaid

if

your

payments

did

not

take

into

account

an

overpayment

carried

over

from

a

previous

tax

year

statutory

pay

for

parents

that

you

were

entitled

to

reclaim

any

repayments

made

to

employees

for

example

because

you

used

the

wrong

tax

code

any

corrections

to

your

reports

student

loan

deductions

employees

who

left

for

example

because

you

did

not

report

them

correctly

to

HMRC

any

incentive

payments

from

HMRC

to

send

reports

online

any

Construction

Industry

Scheme

CIS

deductions

or

if

you

made

deductions

incorrectly

You

also

may

have

overpaid

if

you

paid

HMRC

for

the

wrong

tax

year

more

than

once

for

the

same

bill

an

estimated

amount

in

advance

For

duplicated

or

estimated

payments

tell

HMRC

what

you

paid

what

you

should

have

paid

and

why

you

paid

the

additional

amount

Making

your

claim

Once

you

know

why

you

’ve

overpaid

you

can

claim

your

repayment

from

HMRC

You

’ll

need

to

tell

them

your

business

’s

name

and

address

your

PAYE

reference

this

is

in

your

employer

registration

letter

from

HMRC

your

contact

telephone

number

how

much

you

’ve

overpaid

for

each

tax

year

you

’re

claiming

the

tax

month

you

overpaid

in

if

possible

why

you

overpaid

for

each

tax

year

you

’re

claiming

whether

you

’ve

claimed

this

overpayment

before

HMRC

will

offset

the

amount

against

your

PAYE

bill

in

the

current

tax

year

If

you

do

not

owe

anything

they

will

offset

the

amount

against

a

PAYE

bill

from

a

previous

tax

year

against

other

taxes

you

owe

for

example

Corporation

Tax

You

’ll

only

get

a

refund

if

you

do

not

owe

HMRC

any

tax

You

must

apply

by

letter

if

your

company

has

been

dissolved

or

struck

off

You

paid

your

employee

the

wrong

amount

or

made

incorrect

deductions

You

can

correct

a

mistake

with

an

employee

’s

pay

or

deductions

by

updating

the

year

to

date

figures

in

your

next

regular

Full

Payment

Submission

FPS

You

can

also

correct

it

by

sending

an

additional

FPS

before

your

next

regular

FPS

is

due

You

need

to

update

the

this

pay

period

figures

with

the

difference

between

what

you

originally

reported

and

the

correct

figures

correct

the

year

to

date

figures

put

the

same

payment

date

as

the

original

FPS

put

the

same

pay

frequency

as

the

original

FPS

put

H

Correction

to

earlier

submission

in

the

Late

reporting

reason

field

Correct

a

pension

death

benefit

or

flexibility

payment

If

you

’re

a

pension

administrator

who

needs

to

correct

a

flexibility

payment

or

death

benefit

payment

you

must

select

the

pension

flexibility

payment

or

pension

death

benefit

payment

indicator

update

the

pensions

drawdown

taxable

payment

or

pensions

drawdown

non

taxable

payment

fields

or

both

with

the

difference

between

what

you

originally

reported

and

the

correct

figures

If

you

underpaid

your

employee

Pay

your

employee

the

amount

you

underpaid

them

On

or

before

the

day

of

this

payment

send

an

additional

FPS

with

the

difference

between

what

you

originally

reported

and

the

correct

amount

in

the

In

this

pay

period

field

updated

year

to

date

figures

H

Correction

to

earlier

submission

in

the

Late

reporting

reason

field

Correct

an

employee

’s

National

Insurance

deductions

What

you

need

to

do

depends

on

when

you

made

the

mistake

If

the

mistake

was

in

this

tax

year

Repay

or

deduct

the

balance

from

your

employee

Update

the

year

to

date

figures

to

the

corrected

amount

in

your

next

regular

FPS

or

send

an

additional

FPS

If

you

deducted

too

little

you

can

not

recover

more

than

the

employee

’s

National

Insurance

contribution

due

that

month

If

the

mistake

was

in

the

to

tax

year

Send

an

FPS

with

the

amount

you

should

have

deducted

You

’ll

need

to

write

to

HMRC

if

both

the

following

apply

the

difference

is

negative

because

you

deducted

or

reported

too

much

National

Insurance

you

still

owe

your

employee

a

refund

for

example

because

they

’ve

left

your

employment

In

the

letter

you

’ll

need

to

include

the

reference

Overpaid

NI

contributions

your

employee

’s

name

date

of

birth

and

National

Insurance

number

why

you

overpaid

National

Insurance

contributions

which

tax

years

you

overpaid

in

how

much

National

Insurance

you

overpaid

why

you

are

unable

to

make

the

payment

to

the

employee

For

a

claim

for

one

employee

send

the

letter

to

For

a

claim

for

more

than

one

employee

send

the

letter

to

If

the

mistake

was

in

the

to

or

to

tax

years

Send

an

FPS

with

the

correct

year

to

date

National

Insurance

if

your

payroll

software

will

let

you

submit

an

FPS

you

can

pay

any

National

Insurance

refunds

you

owe

If

you

can

not

use

an

FPS

send

an

Earlier

Year

Update

EYU

with

the

difference

between

the

amount

of

National

Insurance

you

originally

deducted

the

correct

amount

you

should

have

deducted

If

the

difference

is

negative

because

you

deducted

or

reported

too

much

National

Insurance

you

also

need

to

set

the

NIC

refund

indicator

to

Yes

if

you

’ve

refunded

your

employee

or

no

refund

was

due

No

if

you

still

owe

your

employee

a

refund

for

example

because

they

’ve

left

your

employment

If

the

mistake

was

in

the

to

tax

year

or

earlier

Send

an

Earlier

Year

Update

EYU

with

the

difference

between

the

amount

of

National

Insurance

you

originally

deducted

the

correct

amount

you

should

have

deducted

If

the

difference

is

negative

because

you

deducted

or

reported

too

much

National

Insurance

you

also

need

to

set

the

NIC

refund

indicator

to

Yes

if

you

’ve

refunded

your

employee

or

no

refund

was

due

No

if

you

still

owe

your

employee

a

refund

for

example

because

they

’ve

left

your

employment

If

there

’s

an

underpayment

If

you

deducted

too

little

National

Insurance

pay

HMRC

the

underpayment

straight

away

You

can

then

recover

the

amount

from

your

employee

by

making

deductions

from

their

pay

You

can

not

recover

more

than

the

amount

of

National

Insurance

the

employee

owes

in

a

month

so

the

employee

pays

no

more

than

double

their

normal

contribution

Carry

over

the

difference

to

later

months

you

can

only

make

deductions

in

the

tax

year

when

you

made

the

mistake

and

the

year

after

Correct

an

employee

’s

student

loan

repayments

What

you

need

to

do

depends

on

when

you

made

the

mistake

If

the

mistake

was

in

this

tax

year

Repay

or

deduct

the

balance

from

your

employee

Update

the

year

to

date

figures

to

the

corrected

amount

in

your

next

regular

FPS

or

send

an

additional

FPS

If

you

deducted

too

little

you

can

not

recover

more

than

the

student

loan

repayment

due

that

month

If

the

mistake

was

in

the

to

tax

year

If

you

deducted

too

little

you

do

not

need

to

do

anything

Your

employee

should

contact

the

Student

Loans

Company

to

find

out

how

it

affects

them

If

you

deducted

too

much

you

need

to

repay

your

employee

Send

an

FPS

with

the

correct

student

loan

repayment

year

to

date

figure

as

of

April

for

the

previous

tax

year

If

the

mistake

was

in

the

to

or

to

tax

year

If

you

deducted

too

little

you

do

not

need

to

do

anything

Your

employee

should

contact

the

Student

Loans

Company

to

find

out

how

it

affects

them

If

you

deducted

too

much

you

need

to

repay

your

employee

Check

your

payroll

software

to

see

if

you

can

submit

an

FPS

If

you

can

send

it

with

the

correct

student

loan

repayment

year

to

date

figure

as

of

April

for

the

previous

tax

year

Otherwise

send

an

Earlier

Year

Update

EYU

with

the

difference

between

what

you

originally

deducted

and

the

correct

amount

If

the

mistake

was

in

the

to

tax

year

or

earlier

If

you

deducted

too

little

you

do

not

need

to

do

anything

Your

employee

should

contact

the

Student

Loans

Company

to

find

out

how

it

affects

them

If

you

deducted

too

much

you

need

to

repay

your

employee

Send

an

Earlier

Year

Update

EYU

with

the

difference

between

what

you

originally

deducted

and

the

correct

amount


Overview

The

National

Minimum

Wage

is

worked

out

at

an

hourly

rate

but

it

applies

to

all

eligible

workers

even

if

they

’re

not

paid

by

the

hour

This

means

that

however

someone

gets

paid

they

still

need

to

work

out

their

equivalent

hourly

rate

to

see

if

they

’re

getting

the

minimum

wage

There

are

different

ways

of

checking

that

workers

get

the

minimum

wage

depending

on

whether

they

are

paid

by

the

hour

known

as

time

work

paid

an

annual

salary

under

a

contract

for

a

basic

number

of

hours

each

year

known

as

salaried

hours

paid

by

the

piece

the

number

of

things

they

make

or

tasks

they

complete

known

as

output

work

paid

in

other

ways

known

as

unmeasured

work

Use

the

National

Minimum

Wage

calculator

to

check

if

payments

are

over

the

minimum

wage

What

counts

as

working

time

For

all

types

of

work

include

time

spent

at

work

and

required

to

be

working

or

on

standby

near

the

workplace

but

do

not

include

rest

breaks

that

are

taken

not

working

because

of

machine

breakdown

but

kept

at

the

workplace

waiting

to

collect

goods

meet

someone

for

work

or

start

a

job

travelling

in

connection

with

work

including

travelling

from

one

work

assignment

to

another

training

or

travelling

to

training

at

work

and

under

certain

work

related

responsibilities

even

when

workers

are

allowed

to

sleep

whether

or

not

a

place

to

sleep

is

provided

Do

not

include

time

spent

travelling

between

home

and

work

away

from

work

on

rest

breaks

holidays

sick

leave

or

maternity

leave

on

industrial

action

not

working

but

at

the

workplace

or

available

for

work

at

or

near

the

workplace

during

a

time

when

workers

are

allowed

to

sleep

and

you

provide

a

place

to

sleep

Call

the

Acas

helpline

for

advice

about

the

National

Minimum

Wage

Paid

by

the

hour

Workers

paid

according

to

the

number

of

hours

they

are

at

work

are

classed

as

doing

time

work

For

these

workers

the

average

hourly

pay

has

to

be

at

least

the

National

Minimum

Wage

worked

out

over

the

period

each

pay

packet

covers

so

for

a

worker

who

gets

paid

once

a

month

this

period

will

be

month

Use

the

National

Minimum

Wage

calculator

to

check

if

payments

are

at

least

at

the

minimum

wage

Paid

an

annual

salary

Most

people

paid

an

annual

salary

are

classed

as

doing

salaried

hours

work

To

find

out

if

they

are

getting

the

minimum

wage

you

must

work

out

how

many

basic

hours

they

work

in

return

for

their

salary

Someone

is

usually

doing

salaried

hours

work

if

all

of

the

following

apply

their

contract

states

how

many

hours

they

must

work

in

return

for

their

salary

their

basic

hours

they

’re

paid

in

equal

regular

instalments

through

the

year

for

example

monthly

or

every

weeks

there

is

no

more

than

a

month

between

each

payment

they

do

not

get

paid

more

than

once

a

week

If

someone

is

paid

monthly

they

do

not

need

to

be

paid

exactly

the

same

amount

each

month

but

they

must

get

the

same

total

amount

every

months

each

quarter

of

the

year

Salaried

hours

workers

contracts

might

not

state

the

total

number

of

basic

hours

the

worker

must

work

over

the

entire

year

but

you

must

be

able

to

work

this

out

from

the

contract

For

example

if

a

contract

states

the

days

of

the

week

someone

is

expected

to

work

and

the

basic

hours

for

each

day

you

can

use

this

to

work

out

the

total

basic

hours

someone

is

expected

to

work

over

the

year

You

can

then

use

this

figure

to

make

sure

the

rate

of

pay

is

at

least

the

minimum

wage

Work

out

the

hourly

rate

Find

the

basic

annual

hours

in

the

worker

’s

contract

Divide

this

by

the

number

of

times

they

get

paid

each

year

for

example

if

they

get

paid

monthly

this

gives

you

the

average

number

of

hours

covered

by

each

pay

packet

Divide

the

amount

they

get

in

each

pay

packet

by

this

number

average

hours

This

gives

you

the

worker

’s

hourly

rate

If

you

know

how

many

basic

hours

someone

works

for

each

payment

they

get

you

can

use

the

National

Minimum

Wage

calculator

to

check

if

they

’re

paid

the

minimum

wage

Extra

hours

Employers

must

pay

at

least

the

minimum

wage

for

any

hours

worked

in

addition

to

what

’s

agreed

in

the

worker

’s

contract

Other

salaried

workers

Some

people

paid

a

salary

may

not

be

salaried

hours

workers

for

example

if

there

is

more

than

a

month

between

each

payment

These

people

are

usually

classed

as

doing

time

work

when

working

out

if

they

are

paid

minimum

wage

or

not

Paid

per

task

or

piece

of

work

done

Workers

paid

per

task

they

perform

or

piece

of

work

they

do

known

as

piece

work

are

classed

as

doing

output

work

They

must

be

paid

either

at

least

the

minimum

wage

for

every

hour

worked

a

fair

rate

for

each

task

or

piece

of

work

they

do

Output

work

can

usually

only

be

used

in

limited

situations

when

the

employer

does

not

know

which

hours

the

worker

does

such

as

with

some

home

workers

The

work

is

not

classed

as

output

work

if

the

employer

sets

either

a

minimum

or

maximum

time

the

worker

must

work

the

start

and

finish

times

for

a

period

of

work

If

the

employer

sets

the

times

of

work

this

counts

as

time

work

Fair

rate

The

fair

rate

is

the

amount

that

must

be

paid

for

each

piece

of

work

to

make

sure

someone

working

at

an

average

speed

is

paid

at

least

the

minimum

wage

per

hour

There

is

a

way

to

work

out

the

fair

rate

per

piece

of

work

done

which

employers

must

follow

Work

out

the

average

rate

of

work

per

hour

Employers

must

carry

out

a

fair

test

to

find

out

how

many

tasks

or

pieces

an

average

worker

completes

in

an

hour

the

average

rate

of

work

Test

some

or

all

of

the

workers

The

group

you

test

must

be

typical

of

the

whole

workforce

not

just

the

most

efficient

or

fastest

ones

Work

out

how

many

pieces

of

work

have

been

completed

in

a

normal

working

hour

Divide

this

by

the

number

of

workers

to

work

out

the

average

rate

If

the

work

changes

significantly

do

another

test

to

work

out

the

new

average

rate

It

’s

not

necessary

to

do

another

test

if

the

same

work

is

being

done

in

a

different

environment

for

example

work

previously

done

in

a

factory

being

done

at

home

Work

out

the

fair

rate

Divide

the

average

rate

of

work

by

this

means

new

workers

will

not

be

disadvantaged

if

they

’re

not

as

fast

as

the

others

yet

Divide

the

hourly

minimum

wage

rate

by

that

number

to

work

out

the

fair

rate

for

each

piece

of

work

completed

If

an

agricultural

worker

was

employed

before

or

is

in

Wales

they

may

be

entitled

to

the

Agricultural

Minimum

Wage

There

are

also

different

rules

and

rates

for

agricultural

workers

in

Scotland

and

Northern

Ireland

Give

notice

of

fair

rate

To

use

a

fair

rate

an

employer

must

give

each

worker

a

written

notice

before

they

start

work

for

the

first

time

The

notice

must

say

that

the

worker

will

be

paid

for

producing

a

piece

of

work

or

completing

a

task

for

example

picking

a

certain

amount

of

fruit

say

that

to

calculate

whether

minimum

wage

is

being

paid

it

’s

assumed

the

task

will

take

an

average

time

to

complete

confirm

if

the

average

time

to

complete

the

task

has

been

tested

or

is

an

estimate

say

how

many

tasks

or

pieces

of

work

it

’s

assumed

someone

can

complete

in

an

hour

give

the

amount

to

be

paid

for

each

piece

that

the

worker

completes

include

the

ACAS

helpline

number

which

is

If

employers

do

not

give

a

worker

a

complete

notice

then

the

worker

is

entitled

to

be

paid

by

the

hour

instead

Paid

in

other

ways

unmeasured

work

If

the

work

is

not

covered

by

any

of

the

other

types

of

work

it

’s

unmeasured

work

Unmeasured

work

includes

being

paid

a

set

amount

to

do

a

particular

task

for

instance

being

paid

to

lay

a

patio

regardless

of

how

long

it

takes

To

work

out

the

minimum

wage

for

unmeasured

work

either

record

every

hour

worked

and

use

the

National

Minimum

Wage

calculator

to

make

sure

the

worker

gets

the

minimum

wage

make

a

daily

average

agreement

of

hours

Daily

average

agreement

of

hours

This

is

when

the

employer

and

worker

agree

a

typical

number

of

hours

per

day

they

expect

to

work

on

average

One

agreement

can

cover

several

pay

reference

periods

for

example

weeks

if

the

worker

’s

paid

weekly

if

there

’s

no

change

in

the

average

number

of

hours

Daily

average

agreements

of

hours

must

be

agreed

in

writing

be

made

before

the

start

of

the

pay

reference

period

they

cover

say

how

many

hours

the

work

should

take

each

day

on

average

The

employer

must

be

able

to

prove

that

the

number

of

hours

worked

on

average

is

realistic


Overview

You

must

pay

the

tax

and

Class

National

Insurance

due

from

your

PAYE

Settlement

Agreement

PSA

by

October

following

the

tax

year

it

applies

to

This

guide

is

also

available

in

Welsh

Cymraeg

Pay

online

Make

sure

you

pay

HM

Revenue

and

Customs

HMRC

by

the

deadline

You

may

have

to

pay

penalties

and

interest

if

your

payment

is

late

Pay

now

Other

ways

to

pay

You

can

choose

to

pay

in

other

ways

The

time

you

need

to

allow

depends

on

how

you

pay

You

can

no

longer

pay

at

the

Post

Office

Up

to

days

online

or

telephone

banking

Faster

Payments

CHAPS

by

debit

or

corporate

credit

card

online

at

your

bank

or

building

society

working

days

or

more

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

PAYE

Settlement

Agreement

PSA

reference

number

as

the

payment

reference

It

starts

with

an

X

and

is

on

the

payslip

HMRC

sent

you

If

you

do

not

have

your

PSA

number

contact

the

office

that

’s

dealing

with

your

application

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

your

PAYE

Settlement

Agreement

PSA

reference

number

It

starts

with

an

X

and

is

on

the

payslip

HM

Revenue

and

Customs

HMRC

sent

you

If

you

do

not

have

your

PSA

number

contact

the

HMRC

office

that

’s

dealing

with

your

application

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

PSA

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

At

your

bank

or

building

society

You

can

pay

at

your

branch

by

cash

or

cheque

You

’ll

need

to

use

the

PAYE

Settlement

Agreement

PSA

payslip

sent

to

you

by

HM

Revenue

and

Customs

HMRC

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

PSA

reference

number

on

the

back

of

your

cheque

The

number

starts

with

an

X.

You

will

find

it

on

the

payslip

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

This

means

you

’ll

need

to

set

up

a

payment

each

time

you

pay

HMRC

through

Direct

Debit

Use

your

reference

number

You

’ll

need

your

PAYE

Settlement

Agreement

PSA

reference

number

It

starts

with

an

X

and

is

on

the

payslip

HMRC

sent

you

If

you

do

not

have

your

PSA

number

contact

the

HMRC

office

that

’s

dealing

with

your

application

Do

not

use

your

PAYE

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

How

long

it

takes

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

If

you

pay

PAYE

or

Class

National

Insurance

contributions

by

Direct

Debit

make

a

separate

Direct

Debit

payment

for

your

PSA

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

PAYE

Settlement

Agreement

PSA

reference

number

on

the

back

of

the

cheque

It

starts

with

an

X

and

you

’ll

find

it

on

your

payslip

Include

the

payslip

HMRC

sent

you

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

You

can

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

HM

Revenue

and

Customs

HMRC


Overview

As

an

employer

running

payroll

you

need

to

report

to

HM

Revenue

and

Customs

HMRC

on

the

previous

tax

year

which

ends

on

April

and

give

your

employees

a

prepare

for

the

new

tax

year

which

starts

on

April

What

you

need

to

do

When

Send

your

final

payroll

report

of

the

year

On

or

before

your

employees

payday

Update

employee

payroll

records

From

April

Update

payroll

software

From

April

or

earlier

if

the

software

provider

asks

you

to

Give

your

employees

a

By

May

Report

employee

expenses

and

benefits

By

July

Send

your

final

payroll

report

Send

your

final

Full

Payment

Submission

FPS

on

or

before

your

employees

last

payday

of

the

tax

year

which

ends

on

April

Put

Yes

in

the

Final

submission

for

year

field

if

available

in

your

payroll

software

If

you

run

more

than

one

payroll

under

the

same

PAYE

scheme

reference

for

example

for

employees

you

pay

weekly

and

monthly

include

the

end

of

year

information

in

your

last

report

You

need

to

send

extra

forms

if

you

claimed

a

National

Insurance

holiday

for

new

employers

When

to

send

an

Employer

Payment

Summary

EPS

You

should

send

your

final

report

in

an

EPS

instead

of

an

FPS

if

any

of

the

following

apply

you

forgot

to

put

Yes

in

the

Final

submission

for

year

field

in

your

last

FPS

your

software

does

not

have

a

Final

Submission

for

year

field

on

the

FPS

you

did

not

pay

anyone

in

the

final

pay

period

of

the

tax

year

you

sent

your

final

FPS

early

and

you

did

not

pay

anyone

for

one

or

more

full

tax

months

in

the

last

tax

year

If

you

’re

late

sending

your

final

report

From

April

you

can

send

an

FPS

to

correct

your

to

tax

year

payroll

data

by

giving

the

year

to

date

figures

Week

payments

If

you

pay

your

employees

weekly

fortnightly

or

every

weeks

you

might

need

to

make

a

week

payment

in

your

final

FPS

of

the

year

Your

payroll

software

will

work

out

week

payments

for

you

In

the

Tax

week

number

field

of

your

FPS

put

if

you

pay

your

employees

weekly

if

you

pay

them

fortnightly

if

you

pay

them

every

weeks

HMRC

will

send

a

form

to

any

employees

who

owe

tax

following

a

week

payment

If

you

make

a

mistake

If

you

find

a

mistake

in

your

final

FPS

of

the

year

what

you

need

to

do

depends

on

the

type

of

mistake

and

when

you

find

it

When

What

to

do

Wrong

payments

or

deductions

By

April

Send

an

additional

FPS

with

corrected

year

to

date

figures

and

enter

in

Pay

in

this

period

Wrong

payments

or

deductions

After

April

Send

an

FPS

showing

the

correct

year

to

date

amounts

Wrong

payment

date

By

April

Send

an

additional

FPS

with

the

correct

payment

date

put

in

Pay

in

this

period

and

give

the

year

to

date

figures

Update

employee

payroll

records

For

each

employee

working

for

you

on

April

you

’ll

need

to

prepare

a

payroll

record

identify

the

correct

tax

code

to

use

in

the

new

tax

year

enter

their

tax

code

in

your

payroll

software

You

should

include

in

your

payroll

all

employees

you

pay

in

the

tax

year

no

matter

how

much

you

pay

them

any

employee

who

has

worked

for

you

in

the

current

tax

year

since

April

even

if

they

’ve

already

left

Using

the

right

tax

code

HM

Revenue

and

Customs

HMRC

will

send

you

a

T

form

for

any

employees

who

need

a

new

tax

code

form

with

general

changes

for

employees

whose

tax

code

ends

with

an

L

For

April

if

your

employee

’s

tax

code

ends

in

L

add

for

example

becomes

If

you

get

a

lot

of

tax

code

notices

it

may

be

faster

to

use

HMRC

’s

PAYE

Desktop

Viewer

New

employees

Use

the

information

new

employees

give

you

usually

their

to

work

out

their

tax

code

Update

payroll

software

Follow

your

provider

’s

instructions

to

update

your

payroll

software

so

it

uses

the

latest

rates

and

thresholds

for

Income

Tax

National

Insurance

and

student

loan

repayments

Basic

PAYE

Tools

You

must

download

and

install

Basic

PAYE

Tools

again

if

you

’re

using

a

version

before

The

version

number

displays

in

the

bottom

left

corner

of

the

tool

Versions

and

later

of

Basic

PAYE

Tools

check

for

updates

automatically

for

example

when

the

tax

year

changes

or

new

rules

come

in

Give

employees

a

Give

a

to

all

employees

on

your

payroll

who

are

working

for

you

on

the

last

day

of

the

tax

year

April

The

summarises

their

total

pay

and

deductions

for

the

year

You

must

give

your

employees

a

by

May

If

you

’re

exempt

from

filing

your

payroll

online

you

can

order

copies

of

from

HMRC

If

you

need

to

change

a

Give

your

employee

either

a

new

marked

replacement

this

can

be

paper

or

electronic

letter

confirming

the

change

Report

expenses

and

benefits

You

can

report

expenses

and

benefits

using

your

payroll

software

if

it

has

this

feature

You

must

report

expenses

and

benefits

to

HMRC

by

July

Paying

HMRC

Pay

any

Class

National

Insurance

due

on

the

taxable

expenses

and

benefits

you

’ve

provided

Your

payment

must

be

received

by

July

or

July

if

you

’re

paying

by

post


Reporting

a

workplace

death

You

must

report

a

death

in

the

workplace

except

in

Northern

Ireland

to

the

police

Health

and

Safety

Executive

HSE

Report

a

workplace

death

in

Northern

Ireland

to

the

Health

and

Safety

Executive

for

Northern

Ireland

HSENI

You

must

report

any

deaths

or

serious

injuries

even

if

the

employee

is

working

off

site

at

the

time

Paying

an

employee

who

has

died

You

must

make

all

outstanding

payments

when

an

employee

dies

Put

the

date

they

died

into

the

Date

of

leaving

field

in

your

next

Full

Payment

Submission

FPS

and

deduct

tax

using

their

existing

tax

code

Use

category

letter

X

so

that

you

do

not

deduct

National

Insurance

Do

not

produce

a

Payments

to

a

person

who

has

died

are

usually

made

to

the

personal

representative

or

executor

of

that

person

’s

estate

If

you

make

a

mistake

If

an

employee

dies

and

you

did

not

report

it

in

the

right

FPS

follow

the

guidance

for

when

an

employee

leaves

Making

a

late

payment

If

you

need

to

pay

someone

after

you

’ve

sent

an

FPS

with

their

Date

of

leaving

the

date

they

died

use

tax

code

T

on

a

week

or

month

basis

include

their

Date

of

leaving

and

put

Yes

in

the

Payment

after

leaving

indicator

field

in

your

FPS

choose

H

Correction

to

an

earlier

submission

in

the

Late

payment

reason

field

update

the

year

to

date

figures

or

if

it

’s

a

new

tax

year

make

sure

the

year

to

date

figures

only

include

the

additional

payment

Paying

a

pensioner

who

has

died

You

must

make

all

outstanding

payments

when

someone

receiving

your

company

pension

dies

Put

the

date

they

died

in

the

Date

of

leaving

field

in

your

next

Full

Payment

Submission

FPS

and

work

out

their

final

pension

payment

Working

out

tax

Use

their

existing

tax

code

unless

it

’s

a

new

tax

year

by

the

time

you

pay

them

If

it

’s

a

new

tax

year

and

you

have

not

reported

their

Date

of

leaving

the

date

they

died

on

an

FPS

yet

use

their

new

tax

code

Otherwise

use

tax

code

T

on

a

week

or

month

basis

and

put

Yes

in

the

Payment

after

leaving

indicator

field

in

your

FPS

Payments

to

a

person

who

has

died

are

usually

made

to

the

personal

representative

or

executor

of

that

person

’s

estate

If

you

pay

someone

after

their

death

If

you

’ve

made

a

pension

payment

to

someone

after

they

died

for

example

because

you

were

told

about

their

death

late

you

should

get

the

overpayment

back

from

their

executor

Put

the

pensioner

’s

Date

of

leaving

the

date

they

died

on

your

next

FPS

and

choose

H

Correction

to

an

earlier

submission

in

the

Late

reporting

reason

field

If

you

do

not

know

the

date

they

died

put

the

date

of

their

final

pension

payment

as

their

Date

of

leaving

Amend

the

year

to

date

figures

if

you

get

the

overpayment

back

If

it

’s

a

new

tax

year

by

the

time

you

find

out

a

pensioner

has

died

put

in

the

year

to

date

figures

for

pay

and

tax

in

your

FPS

send

either

an

Earlier

Year

Update

EYU

or

an

FPS

with

the

correct

year

to

date

figures

for

the

previous

year


Overview

The

minimum

wage

a

worker

should

get

depends

on

their

age

and

if

they

’re

an

apprentice

The

National

Minimum

Wage

is

the

minimum

pay

per

hour

almost

all

workers

are

entitled

to

The

National

Living

Wage

is

higher

than

the

National

Minimum

Wage

workers

get

it

if

they

’re

over

It

does

not

matter

how

small

an

employer

is

they

still

have

to

pay

the

correct

minimum

wage

Calculate

the

minimum

wage

Use

the

minimum

wage

calculators

to

check

if

the

correct

minimum

wage

has

been

paid

There

are

separate

calculators

for

workers

and

employers

Use

the

calculator

for

workers

to

check

if

you

’re

getting

the

correct

minimum

wage

or

if

an

employer

owes

you

payment

from

the

previous

year

Use

the

calculator

for

employers

to

check

if

you

’re

paying

the

correct

minimum

wage

or

if

you

owe

a

payment

from

the

previous

year

There

is

also

guidance

on

working

out

the

minimum

wage

for

different

types

of

work

Call

the

Acas

helpline

or

visit

the

Acas

Helpline

Online

for

advice

about

the

National

Minimum

Wage

or

National

Living

Wage

Who

gets

the

minimum

wage

People

classed

as

workers

must

be

at

least

school

leaving

age

to

get

the

National

Minimum

Wage

They

must

be

or

over

to

get

the

National

Living

Wage

Contracts

for

payments

below

the

minimum

wage

are

not

legally

binding

The

worker

is

still

entitled

to

the

National

Minimum

Wage

or

National

Living

Wage

Workers

are

also

entitled

to

the

correct

minimum

wage

if

they

’re

part

time

casual

labourers

for

example

someone

hired

for

one

day

agency

workers

workers

and

homeworkers

paid

by

the

number

of

items

they

make

apprentices

trainees

workers

on

probation

disabled

workers

agricultural

workers

foreign

workers

seafarers

offshore

workers

Apprentices

Apprentices

are

entitled

to

the

apprentice

rate

if

they

’re

either

under

or

over

and

in

the

first

year

of

their

apprenticeship

Apprentices

over

who

have

completed

the

first

year

of

their

apprenticeship

are

entitled

to

the

correct

minimum

wage

for

their

age

Not

entitled

to

the

minimum

wage

The

following

types

of

workers

are

not

entitled

to

the

National

Minimum

Wage

or

National

Living

Wage

self

employed

people

running

their

own

business

company

directors

people

who

are

volunteers

or

voluntary

workers

workers

on

a

government

employment

programme

such

as

the

Work

Programme

members

of

the

armed

forces

family

members

of

the

employer

living

in

the

employer

’s

home

non

family

members

living

in

the

employer

’s

home

who

share

in

the

work

and

leisure

activities

are

treated

as

one

of

the

family

and

are

not

charged

for

meals

or

accommodation

for

example

au

pairs

workers

younger

than

school

leaving

age

usually

higher

and

further

education

students

on

work

experience

or

a

work

placement

up

to

one

year

people

shadowing

others

at

work

workers

on

government

pre

apprenticeships

schemes

people

on

the

following

European

Union

EU

programmes

Leonardo

da

Vinci

Erasmus+

Comenius

people

working

on

a

Jobcentre

Plus

Work

trial

for

up

to

weeks

share

fishermen

prisoners

people

living

and

working

in

a

religious

community

Employers

who

offer

internships

sometimes

called

work

placements

or

work

experience

should

check

if

the

person

is

entitled

to

the

minimum

wage

Voluntary

work

You

’re

classed

as

doing

voluntary

work

if

you

can

only

get

certain

limited

benefits

for

example

reasonable

travel

or

lunch

expenses

and

you

’re

working

for

a

charity

voluntary

organisation

or

associated

fundraising

body

statutory

body

Contact

the

Acas

helpline

to

find

out

if

you

should

be

getting

the

minimum

wage

Employers

and

the

minimum

wage

Employers

must

pay

workers

the

correct

minimum

wage

You

can

read

guidance

on

the

minimum

wage

rates

and

who

they

apply

to

What

’s

not

included

in

minimum

wage

calculations

Some

payments

must

not

be

included

when

the

minimum

wage

is

calculated

These

are

payments

that

should

not

be

included

for

the

employer

’s

own

use

or

benefit

for

example

if

the

employer

has

paid

for

travel

to

work

things

the

worker

bought

for

the

job

and

is

not

refunded

for

such

as

tools

uniform

safety

equipment

tips

service

charges

and

cover

charges

extra

pay

for

working

unsocial

hours

on

a

shift

Find

out

what

counts

as

working

time

What

’s

included

in

minimum

wage

calculations

Some

payments

must

be

included

when

the

minimum

wage

is

calculated

These

are

Income

Tax

and

National

Insurance

contributions

wage

advances

or

loans

repayment

of

wage

advances

or

loans

repayment

of

overpaid

wages

things

the

worker

paid

for

that

are

not

needed

for

the

job

or

paid

for

voluntarily

such

as

meals

accommodation

provided

by

an

employer

above

the

offset

rate

a

day

or

a

week

penalty

charges

for

a

worker

’s

misconduct

Read

the

detailed

guidance

on

calculating

the

minimum

wage

for

more

on

what

counts

and

does

not

count

towards

the

minimum

wage

eligibility

how

to

calculate

the

minimum

wage

and

how

it

is

enforced

Employer

checks

It

’s

a

criminal

offence

for

employers

to

not

pay

someone

the

National

Minimum

Wage

or

National

Living

Wage

or

to

fake

payment

records

Employers

who

discover

they

’ve

paid

a

worker

below

the

correct

minimum

wage

must

pay

any

arrears

immediately

Use

the

National

Minimum

Wage

and

National

Living

Wage

calculator

to

check

a

worker

has

been

paid

correctly

HM

Revenue

and

Customs

HMRC

officers

have

the

right

to

carry

out

checks

at

any

time

and

ask

to

see

payment

records

They

can

also

investigate

employers

if

a

worker

complains

to

them

If

HMRC

finds

that

an

employer

has

not

been

paying

the

correct

rates

any

arrears

have

to

be

paid

back

immediately

There

will

also

be

a

fine

and

offenders

might

be

named

by

the

government

Keeping

records

It

’s

the

employer

’s

responsibility

to

keep

records

proving

that

they

are

paying

the

minimum

wage

These

records

must

be

kept

for

at

least

years

if

they

were

created

on

or

after

April

still

had

to

be

kept

on

March

under

the

previous

rule

that

records

must

be

kept

for

years

The

period

records

must

be

kept

for

starts

from

the

last

day

of

the

pay

reference

period

after

the

one

they

cover

They

do

not

have

to

be

kept

in

any

particular

form

for

example

they

can

be

paper

or

computer

records

But

employers

must

be

able

to

produce

records

for

an

individual

pay

reference

period

in

a

single

document

Most

employers

use

their

payroll

records

as

proof

of

total

pay

including

pay

deductions

allowances

and

tips

total

hours

worked

including

absences

and

overtime

Employers

may

also

need

to

keep

records

such

as

agreements

about

working

hours

pay

and

conditions

such

as

contracts

documents

that

show

why

a

worker

is

not

entitled

to

the

minimum

wage

Pay

reference

periods

Pay

reference

periods

are

usually

set

by

how

often

someone

is

paid

for

example

one

week

one

month

or

days

A

pay

reference

period

can

not

be

longer

than

days

A

worker

must

be

paid

the

minimum

wage

on

average

for

the

time

worked

in

the

pay

reference

period

Worker

disputes

over

minimum

wage

Workers

who

think

their

pay

is

below

the

correct

minimum

wage

rate

should

talk

to

their

employer

first

If

this

does

not

solve

the

problem

they

can

ask

the

employer

in

writing

to

see

their

payment

records

The

worker

can

take

someone

with

them

and

make

copies

of

the

records

If

an

employer

owes

the

worker

any

arrears

they

have

to

pay

these

back

Workers

can

call

the

confidential

Acas

helpline

or

look

at

the

Acas

Helpline

Online

to

help

them

solve

a

payment

dispute

Workers

can

also

make

a

complaint

to

HM

Revenue

and

Customs

HMRC

about

their

employer

or

employment

agency

or

complain

on

behalf

of

someone

else

If

the

employer

refuses

payment

If

HMRC

find

that

the

employer

has

not

paid

they

will

send

them

a

notice

for

the

arrears

plus

a

fine

for

not

paying

the

minimum

wage

HMRC

can

take

them

to

court

on

behalf

of

the

worker

if

the

employer

still

refuses

to

pay

Employment

tribunal

Workers

can

also

go

directly

to

the

employment

tribunal

themselves

Workers

who

have

been

dismissed

because

of

a

minimum

wage

dispute

can

also

complain

to

the

employment

tribunal

for

unfair

dismissal


Overview

An

employee

may

be

eligible

for

Parental

Bereavement

Leave

and

Statutory

Parental

Bereavement

Pay

if

they

or

their

partner

either

has

a

child

who

has

died

under

years

old

had

a

stillbirth

after

weeks

of

pregnancy

The

death

or

stillbirth

must

have

happened

on

or

after

April

This

guide

is

also

available

in

Welsh

Cymraeg

Statutory

Parental

Bereavement

Leave

An

employee

can

take

weeks

leave

from

the

first

day

of

their

employment

for

each

child

who

has

died

or

was

stillborn

They

can

choose

to

take

weeks

together

separate

weeks

of

leave

only

one

week

of

leave

The

leave

can

start

on

or

after

the

date

of

the

death

or

stillbirth

must

finish

within

weeks

of

the

date

of

the

death

or

stillbirth

Taking

leave

with

other

types

of

statutory

leave

If

the

employee

was

on

another

type

of

statutory

leave

when

the

death

or

stillbirth

happened

Parental

Bereavement

Leave

must

start

after

that

other

leave

has

ended

This

includes

if

the

statutory

leave

is

for

another

child

If

an

employee

’s

Parental

Bereavement

Leave

is

interrupted

by

the

start

of

another

type

of

statutory

leave

they

can

take

their

remaining

entitlement

to

Parental

Bereavement

Leave

after

that

other

leave

has

ended

The

remaining

Parental

Bereavement

Leave

must

still

be

taken

within

weeks

of

the

date

of

death

or

stillbirth

Parental

Bereavement

Leave

can

be

taken

between

blocks

of

shared

parental

leave

which

had

already

been

booked

when

the

child

died

even

if

the

shared

parental

leave

is

for

another

child

Statutory

Parental

Bereavement

Pay

Statutory

Parental

Bereavement

Pay

for

an

eligible

employee

is

either

a

week

or

of

their

average

weekly

earnings

whichever

is

lower

Tax

and

National

Insurance

need

to

be

deducted

Calculate

an

employee

’s

Statutory

Parental

Bereavement

Pay

using

Basic

PAYE

tools

or

guidance

on

manual

calculation

Some

employment

types

like

agency

workers

directors

and

educational

workers

have

different

rules

for

entitlement

Extra

leave

or

pay

Your

company

can

offer

more

leave

and

pay

but

you

can

only

recover

weeks

payment

for

each

employee

and

for

each

death

You

should

make

sure

your

Parental

Bereavement

Leave

and

Statutory

Parental

Bereavement

Pay

policies

are

clear

and

easily

accessible

to

staff

Employment

rights

An

employee

’s

rights

like

the

right

to

pay

rises

holidays

and

returning

to

a

job

are

protected

during

Parental

Bereavement

Leave

You

still

have

to

pay

Statutory

Parental

Bereavement

Pay

even

if

you

stop

trading

Eligibility

To

qualify

for

Parental

Bereavement

Leave

and

Statutory

Parental

Bereavement

Pay

an

employee

must

meet

the

criteria

both

as

a

parent

including

if

they

had

day

to

day

responsibility

and

an

employee

They

might

not

be

eligible

for

both

If

the

employee

was

the

child

’s

parent

or

the

parent

’s

partner

An

employee

will

be

eligible

if

at

the

time

of

the

child

’s

death

or

stillbirth

they

were

the

child

’s

or

baby

’s

parent

either

biological

adoptive

or

parent

of

a

child

born

to

a

surrogate

the

partner

of

the

child

’s

or

baby

’s

parent

Biological

parents

are

not

eligible

once

an

adoption

or

parental

order

has

been

made

unless

there

was

a

contact

order

in

place

after

the

adoption

If

the

employee

was

not

the

child

’s

parent

but

had

day

to

day

responsibility

for

the

child

An

employee

may

be

eligible

if

they

or

their

partner

had

the

child

or

baby

living

with

them

at

their

home

for

continuous

weeks

ending

with

the

date

of

the

death

day

to

day

responsibility

for

the

child

or

baby

’s

care

during

that

time

If

the

employee

or

their

partner

was

paid

to

look

after

the

child

they

’re

not

entitled

to

leave

or

pay

unless

they

were

a

foster

parent

paid

a

fee

or

allowance

by

a

local

authority

reimbursed

for

expenses

to

do

with

the

care

of

the

child

or

baby

getting

payments

under

the

terms

of

a

will

or

trust

for

the

child

or

baby

’s

care

An

employee

is

not

eligible

if

one

of

the

child

or

baby

’s

parents

or

someone

who

had

parental

responsibility

parental

responsibilities

in

Scotland

for

the

child

was

also

living

in

the

household

If

the

employee

was

an

adoptive

parent

If

they

or

their

partner

was

an

adoptive

parent

an

employee

is

eligible

after

the

adoption

order

was

granted

before

the

adoption

order

was

granted

if

the

child

was

placed

with

them

for

adoption

and

the

placement

was

not

disrupted

for

example

being

temporarily

placed

elsewhere

or

stopped

If

the

employee

was

an

adoptive

parent

of

a

child

from

outside

the

United

Kingdom

If

the

employee

or

their

partner

was

adopting

a

child

from

outside

the

United

Kingdom

and

the

court

order

had

not

yet

been

made

they

may

still

be

eligible

Both

of

the

following

must

apply

the

child

was

living

with

them

after

entering

Great

Britain

they

have

the

official

notification

confirming

they

were

allowed

to

adopt

If

the

employee

had

a

baby

with

the

help

of

a

surrogate

parent

If

they

or

their

partner

were

a

parent

of

a

child

born

to

a

surrogate

an

employee

is

eligible

after

a

parental

order

was

made

before

a

parental

order

was

made

if

they

had

applied

or

intended

to

apply

for

a

parental

order

within

months

of

the

child

’s

birth

and

expected

it

to

be

granted

Parental

Bereavement

Leave

To

get

Parental

Bereavement

Leave

the

employee

must

also

be

classed

as

an

employee

it

does

not

matter

how

long

they

’ve

worked

for

you

give

you

the

correct

notice

for

Parental

Bereavement

Leave

Statutory

Parental

Bereavement

Pay

To

get

Statutory

Parental

Bereavement

Pay

the

employee

must

have

been

continuously

employed

by

you

for

at

least

weeks

up

to

the

end

of

the

relevant

week

The

relevant

week

is

the

week

ending

with

a

Saturday

immediately

before

the

week

of

the

death

or

stillbirth

They

must

also

remain

employed

by

you

up

to

the

day

the

child

dies

or

is

stillborn

earn

on

average

a

week

gross

give

you

the

correct

notice

for

Statutory

Parental

Bereavement

Pay

If

your

employee

usually

earns

an

average

of

or

more

a

week

and

they

only

earned

less

in

some

weeks

because

they

were

paid

but

not

working

on

furlough

under

the

Coronavirus

Job

Retention

Scheme

they

may

still

be

eligible

Use

the

guidance

on

manual

calculation

to

check

entitlement

and

to

work

out

the

relevant

week

There

are

special

rules

for

some

employee

situations

for

example

if

they

leave

or

become

sick

Notice

period

An

employee

must

give

notice

for

Parental

Bereavement

Leave

as

well

as

evidence

for

Statutory

Parental

Bereavement

Pay

Parental

Bereavement

Leave

An

employee

has

weeks

to

take

Parental

Bereavement

Leave

This

starts

from

the

date

of

the

child

’s

death

The

weeks

is

split

into

periods

from

the

date

of

the

death

or

stillbirth

to

weeks

after

to

weeks

after

the

date

of

the

death

or

stillbirth

They

can

take

weeks

leave

in

one

block

or

as

separate

blocks

of

one

week

You

must

get

notice

from

the

employee

before

they

take

Parental

Bereavement

Leave

How

much

notice

depends

on

when

they

’re

taking

leave

to

weeks

after

the

child

’s

death

or

stillbirth

An

employee

must

give

you

notice

before

the

time

they

would

normally

start

work

on

the

first

day

of

the

period

they

want

to

take

off

work

to

weeks

after

the

child

’s

death

or

stillbirth

An

employee

must

give

you

at

least

one

week

’s

notice

before

the

start

of

the

week

or

weeks

they

want

to

take

off

work

How

employees

should

give

you

notice

They

should

tell

you

the

date

of

the

child

’s

death

or

stillbirth

when

they

want

their

Parental

Bereavement

Leave

to

begin

how

much

leave

they

are

taking

either

or

weeks

An

employee

can

give

you

notice

informally

for

example

by

phone

text

message

or

email

You

can

not

ask

for

notice

for

leave

in

writing

such

as

following

up

with

an

email

letter

or

form

notice

to

cancel

leave

in

writing

evidence

of

entitlement

for

leave

details

about

the

employee

’s

relationship

to

the

child

or

baby

Cancelling

Parental

Bereavement

Leave

An

employee

can

cancel

their

Parental

Bereavement

Leave

if

they

’ve

given

you

more

than

the

required

notice

for

taking

leave

If

they

were

starting

the

leave

within

weeks

of

the

death

or

stillbirth

they

must

let

you

know

about

the

cancellation

no

later

than

the

time

they

would

normally

start

work

on

the

first

day

of

planned

leave

If

they

were

starting

the

leave

weeks

or

later

after

the

death

or

stillbirth

they

must

let

you

know

no

later

than

one

week

before

the

start

of

the

planned

leave

They

can

rebook

another

week

’s

leave

if

they

cancel

before

the

leave

was

due

to

start

and

they

give

you

the

correct

notice

Statutory

Parental

Bereavement

Pay

An

employee

must

ask

for

Statutory

Parental

Bereavement

Pay

within

days

starting

with

the

first

day

of

the

week

they

want

to

claim

pay

for

They

must

give

you

in

writing

for

example

a

letter

or

email

each

time

the

dates

of

the

period

the

want

to

claim

Statutory

Parental

Bereavement

Pay

their

name

the

date

of

the

child

’s

death

or

stillbirth

The

employee

will

also

need

to

give

you

a

self

declaration

to

confirm

they

are

eligible

because

of

their

relationship

to

the

child

or

baby

they

only

need

to

provide

this

once

when

they

first

ask

for

pay

Cancelling

Statutory

Parental

Bereavement

Pay

An

employee

can

cancel

their

Statutory

Parental

Bereavement

Pay

if

they

’ve

given

you

more

than

the

required

notice

for

claiming

pay

If

their

pay

was

due

to

start

within

weeks

of

the

child

’s

death

or

stillbirth

they

must

give

you

notice

on

the

first

day

of

the

week

of

pay

they

want

to

cancel

If

their

pay

was

due

to

start

weeks

or

later

after

the

child

’s

death

or

stillbirth

they

must

tell

you

they

want

to

cancel

one

week

before

their

pay

was

due

to

start

Non

payment

form

You

can

refuse

Statutory

Parental

Bereavement

Pay

if

the

employee

does

not

qualify

To

do

this

send

them

a

completed

non

payment

form

or

your

own

equivalent

form

within

days

of

their

pay

request

with

evidence

You

should

keep

a

record

of

the

week

which

was

refused

and

the

reason

why

If

an

employee

is

unhappy

with

your

decision

they

can

contact

the

HMRC

Statutory

Payments

Disputes

Team

They

must

do

this

within

months

of

the

start

date

of

the

Statutory

Parental

Bereavement

Pay

period

they

claimed

Record

keeping

You

must

keep

records

for

HM

Revenue

and

Customs

HMRC

including

the

start

date

for

any

period

Statutory

Parental

Bereavement

Pay

was

paid

the

payments

you

’ve

made

including

dates

a

copy

of

the

evidence

of

entitlement

from

the

employee

for

Statutory

Parental

Bereavement

Pay

including

their

written

declaration

name

and

date

of

the

child

’s

death

or

stillbirth

details

of

any

weeks

the

employee

claimed

Statutory

Parental

Bereavement

Pay

but

you

did

not

pay

and

the

reason

why

You

must

keep

records

for

years

from

the

end

of

the

tax

year

they

relate

to

You

can

use

HMRC

’s

record

keeping

form

or

your

own

Get

help

with

statutory

pay

For

financial

help

with

statutory

pay

you

can

reclaim

payments

apply

for

an

advance

if

you

can

not

afford

payments

Apply

for

an

advance

if

you

can

not

afford

payments

You

can

apply

online

for

an

advance

to

pay

for

an

employee

’s

Statutory

Parental

Bereavement

Pay

Before

you

start

you

’ll

need

your

employer

PAYE

reference

your

payment

or

account

office

reference

numbers

this

is

on

the

letter

when

you

first

registered

as

an

employer

the

amount

of

tax

or

National

Insurance

owed

to

HM

Revenue

and

Customs

HMRC

bank

or

building

society

details

for

you

or

the

third

party

it

’s

being

paid

to

a

completed

form

if

the

advance

is

being

paid

to

a

third

party

You

’ll

also

need

information

about

the

employee

including

their

National

Insurance

number

average

weekly

earnings

parental

bereavement

leave

and

pay

arrangements

you

can

get

this

information

from

their

self

declaration

Your

advance

can

be

paid

either

by

BACS

or

payable

order

Contact

HMRC

if

you

’ve

got

questions

about

advance

payments

Apply

online

Apply

online

for

an

advance

if

you

have

a

Government

Gateway

user

ID

and

password

If

you

do

not

have

a

Government

Gateway

user

ID

and

password

you

can

apply

online

for

an

advance

using

a

valid

email

address

After

you

’ve

applied

If

the

advance

is

being

paid

to

a

third

party

and

you

’re

sending

a

completed

form

by

post

send

it

to

HMRC

within

weeks

of

applying

for

an

advance

Once

your

application

has

been

approved

the

money

will

be

paid

to

the

bank

or

building

society

account

you

provided

or

you

’ll

be

sent

a

cheque

payable

order

depending

on

which

payment

option

you

chose

If

there

are

any

issues

with

your

application

HMRC

will

contact

you

directly

Paying

back

your

advance

payment

You

’ll

need

to

pay

back

your

advance

payment

through

Employer

Payment

Summary

EPS


Who

can

and

ca

n't

ask

for

time

off

to

train

Staff

may

have

the

right

to

ask

for

time

off

work

for

training

or

study

To

ask

for

training

or

study

staff

must

be

classed

as

an

employee

they

must

have

worked

for

their

employer

for

at

least

weeks

training

must

help

staff

do

their

job

better

at

least

people

must

work

in

the

organisation

Time

off

is

usually

unpaid

unless

the

employer

agrees

to

pay

it

Check

someone

’s

employment

status

Who

ca

n’t

ask

for

time

off

to

train

Staff

ca

n’t

ask

for

time

off

for

training

or

study

if

they

’re

an

agency

worker

in

the

armed

forces

of

compulsory

school

age

school

age

in

Scotland

a

young

person

who

’s

already

got

the

right

to

take

paid

time

off

for

study

or

training

aged

to

and

already

expected

to

take

part

in

education

or

training

Asking

for

time

off

Employees

should

follow

their

organisation

’s

rules

to

ask

for

time

off

If

there

are

n’t

any

they

can

write

to

their

employer

saying

it

’s

a

request

under

Section

of

the

Employment

Rights

Act

with

the

following

details

the

date

the

subject

matter

of

the

study

or

training

where

and

when

it

would

take

place

who

’ll

be

providing

the

training

the

name

of

the

qualification

they

could

get

if

any

why

they

think

this

study

or

training

will

help

them

do

their

job

better

and

help

their

employer

’s

business

if

they

’ve

made

a

request

before

and

when

An

employer

does

n’t

have

to

consider

the

request

if

all

this

information

is

n’t

included

Employees

can

only

make

request

a

year

If

the

employee

changes

their

mind

The

employee

must

tell

their

employer

if

they

do

n’t

start

the

agreed

training

or

study

do

n’t

finish

the

training

or

study

do

a

different

course

or

plan

to

do

a

different

course

from

the

one

agreed

Employer

's

decision

and

responsibilities

The

employer

has

days

to

accept

the

request

hold

a

meeting

with

the

employee

to

discuss

it

This

might

be

longer

if

the

person

who

deals

with

these

requests

is

off

when

the

request

is

sent

in

The

employee

can

take

a

trade

union

representative

or

colleague

to

the

meeting

They

can

ask

for

the

meeting

to

be

postponed

if

this

person

ca

n’t

make

it

If

the

employer

decides

to

hold

a

meeting

about

it

they

must

make

a

decision

within

days

of

it

unless

the

employee

agrees

in

writing

to

extend

this

time

Turning

down

the

request

The

employer

can

only

turn

down

a

request

if

the

training

would

n’t

benefit

their

business

they

would

run

up

extra

costs

for

the

business

they

would

n’t

be

able

to

meet

customer

demands

they

ca

n’t

re

organise

the

work

among

other

members

of

staff

they

ca

n’t

recruit

extra

staff

it

would

damage

quality

and

business

performance

there

would

n’t

be

enough

work

for

the

employee

to

do

at

the

times

they

intend

to

work

it

conflicts

with

planned

structural

changes

Paying

for

the

training

The

employer

does

n’t

have

to

pay

for

the

training

or

study

They

can

choose

to

pay

all

or

part

of

the

fees

if

they

think

it

will

benefit

the

business

Appealing

the

decision

Employees

have

the

right

to

appeal

if

their

employer

refuses

a

request

to

take

time

off

for

training

or

study

This

must

be

made

within

days

of

their

employer

’s

decision

The

appeal

must

be

in

writing

be

dated

set

out

why

they

’re

appealing

the

grounds

for

the

appeal

The

appeal

meeting

The

employer

has

to

arrange

a

meeting

with

the

employee

to

discuss

the

appeal

within

days

of

getting

the

appeal

The

employer

must

give

their

decision

in

writing

within

days

of

the

meeting

If

the

problem

is

n’t

resolved

If

an

employee

is

n’t

satisfied

with

the

result

of

an

appeal

they

can

phone

Acas

Advisory

Conciliation

and

Arbitration

Service

for

help

and

advice

or

raise

a

grievance

If

this

does

n’t

work

the

employee

could

go

to

an

employment

tribunal

if

the

employer

did

n’t

follow

the

procedure

properly

refused

the

request

based

on

the

wrong

facts

Employment

tribunal

claims

must

be

made

within

months

of

an

appeal

decision


Overview

As

an

employer

you

may

need

to

work

with

trade

unions

that

represent

groups

of

your

employees

sometimes

known

as

bargaining

units

Trade

unions

will

negotiate

with

you

on

working

conditions

for

example

pay

and

holiday

You

need

to

recognise

the

trade

union

before

they

can

negotiate

with

you

How

a

trade

union

gets

recognition

The

union

must

ask

you

to

recognise

them

voluntarily

if

you

agree

to

the

request

then

the

union

is

recognised

If

you

do

not

want

to

recognise

the

union

and

have

more

than

employees

they

can

apply

for

statutory

recognition

from

the

Central

Arbitration

Committee

CAC

When

the

union

requests

recognition

The

union

must

ask

you

the

employer

in

writing

if

you

’ll

agree

to

recognise

them

voluntarily

The

written

request

must

give

the

name

of

the

union

identify

which

employees

will

be

represented

by

the

union

when

it

’s

recognised

sometimes

known

as

the

bargaining

unit

state

that

the

union

is

making

the

request

under

Schedule

of

the

Trade

Union

and

Labour

Relations

Consolidation

Act

Respond

to

the

request

You

have

working

days

to

respond

to

the

request

You

can

agree

to

recognise

the

union

voluntarily

and

begin

collective

bargaining

reject

the

request

the

union

may

then

apply

for

statutory

recognition

refuse

the

initial

request

but

agree

to

negotiate

Negotiate

with

the

union

You

have

working

days

or

longer

if

you

agree

this

with

the

union

to

come

to

an

agreement

about

which

employees

are

in

the

bargaining

unit

whether

the

union

should

be

recognised

for

collective

bargaining

You

have

days

to

suggest

that

the

Advisory

Conciliation

and

Arbitration

Service

Acas

are

brought

in

to

assist

with

the

negotiations

What

happens

next

If

you

can

not

agree

or

you

’ve

agreed

the

bargaining

unit

but

not

recognised

the

union

the

union

can

apply

to

the

Central

Arbitration

Committee

CAC

for

statutory

recognition

When

the

union

applies

for

statutory

recognition

The

union

can

apply

to

the

Central

Arbitration

Committee

CAC

for

statutory

recognition

if

you

do

not

agree

to

recognise

them

voluntarily

CAC

will

accept

the

trade

union

’s

application

for

recognition

if

it

meets

the

requirements

unless

you

challenge

the

application

Providing

information

to

the

CAC

You

may

be

asked

for

information

by

the

CAC

case

manager

who

is

handling

the

union

’s

application

for

example

how

many

employees

are

in

the

bargaining

unit

CAC

will

still

consider

the

application

if

you

do

not

provide

the

information

Challenge

an

application

You

can

challenge

the

application

if

you

think

it

does

not

meet

the

requirements

Application

requirements

The

union

can

apply

if

they

’ve

sent

you

a

copy

of

their

application

and

any

supporting

documents

they

have

at

least

union

membership

within

the

proposed

bargaining

unit

they

have

evidence

that

a

majority

of

employees

are

in

favour

of

recognition

for

example

a

petition

They

can

not

apply

if

they

’ve

applied

for

recognition

in

the

last

years

they

are

not

a

certified

independent

union

there

’s

already

a

recognition

agreement

that

allows

another

union

to

represent

employees

in

the

bargaining

unit

another

union

representing

of

the

employees

in

the

proposed

bargaining

unit

has

already

applied

to

CAC

How

to

complain

CAC

will

send

you

a

form

so

you

can

challenge

the

application

if

you

think

that

the

union

has

not

met

one

or

more

of

the

requirements

You

have

working

days

to

send

it

to

CAC

the

address

is

on

the

form

You

’ll

hear

from

CAC

within

working

days

They

may

ask

for

more

information

so

they

can

make

a

decision

reject

the

application

if

the

union

has

not

met

the

requirements

accept

the

union

’s

application

When

the

CAC

accepts

a

union

’s

application

You

’ll

need

to

start

discussions

about

which

employees

the

union

will

represent

sometimes

known

as

the

bargaining

unit

Establishing

the

bargaining

unit

The

bargaining

unit

is

the

group

of

employees

that

will

be

represented

by

the

union

You

can

agree

who

is

in

this

unit

with

the

union

as

part

of

your

negotiations

If

you

do

not

the

Central

Arbitration

Committee

CAC

will

decide

Providing

information

to

the

union

and

the

CAC

If

CAC

accepts

the

union

’s

application

for

statutory

recognition

and

you

have

not

agreed

on

the

bargaining

unit

with

them

you

must

send

CAC

and

the

union

a

list

of

the

categories

of

employees

who

will

be

in

the

proposed

bargaining

unit

for

example

technical

and

skilled

but

not

managers

a

list

of

the

places

where

they

work

the

number

of

employees

in

each

category

at

each

workplace

You

have

working

days

to

send

this

from

the

date

the

application

is

accepted

How

the

CAC

decides

on

the

bargaining

unit

CAC

will

hold

a

hearing

and

decide

the

bargaining

unit

based

on

your

views

and

those

of

the

union

compatibility

with

effective

management

of

your

company

existing

national

and

bargaining

arrangements

Work

with

a

suitable

independent

person

SIP

When

the

bargaining

unit

has

been

agreed

the

union

may

ask

CAC

to

appoint

a

SIP

to

communicate

with

employees

in

the

bargaining

unit

If

this

happens

you

must

give

the

SIP

the

names

and

addresses

of

employees

in

the

proposed

bargaining

unit

any

employees

who

join

or

leave

the

bargaining

unit

If

you

do

not

provide

this

information

you

’ll

get

a

remedial

order

from

CAC

You

must

do

what

the

order

says

or

CAC

could

declare

that

you

must

recognise

the

union

When

the

bargaining

unit

has

been

agreed

or

decided

CAC

will

decide

if

there

needs

to

be

a

ballot

of

employees

Ballot

on

union

recognition

Your

employees

will

be

balloted

about

whether

they

want

the

union

to

be

recognised

if

the

majority

of

employees

in

the

bargaining

unit

are

not

members

of

the

union

The

Central

Arbitration

Committee

CAC

may

hold

a

ballot

even

if

the

majority

of

your

employees

are

union

members

but

they

believe

any

of

the

following

it

’ll

help

maintain

good

relations

between

you

and

your

employees

there

’s

evidence

that

a

significant

number

of

union

members

in

the

bargaining

unit

do

not

want

the

union

to

represent

them

there

are

concerns

about

why

some

members

joined

the

union

for

example

they

were

pressured

CAC

will

ask

for

your

views

and

the

union

’s

on

these

issues

Before

the

ballot

You

’ll

get

a

letter

telling

you

whether

there

’ll

be

a

ballot

A

ballot

can

be

held

at

the

workplace

by

post

or

both

CAC

will

ask

for

your

views

and

the

union

’s

before

they

decide

what

kind

of

ballot

to

hold

The

union

has

days

to

withdraw

its

application

If

it

does

not

CAC

will

appoint

a

qualified

independent

person

QIP

to

run

the

ballot

The

ballot

will

usually

be

held

within

working

days

of

the

QIP

being

appointed

Your

responsibilities

The

cost

of

the

ballot

is

split

equally

between

you

and

the

union

You

must

make

sure

the

union

can

talk

to

employees

in

the

bargaining

unit

for

example

allow

them

to

hold

meetings

without

you

give

CAC

a

list

of

names

and

addresses

of

employees

in

the

bargaining

unit

and

update

it

when

people

join

or

leave

not

ask

employees

to

miss

meetings

unless

it

’s

absolutely

necessary

not

threaten

or

take

any

action

against

a

worker

because

they

attended

a

meeting

The

union

can

complain

to

CAC

if

they

think

you

have

not

co

operated

After

the

ballot

You

’ll

usually

find

out

the

result

of

the

vote

hours

after

the

ballot

closes

CAC

will

declare

the

union

is

recognised

if

both

the

majority

of

employees

in

the

ballot

vote

to

recognise

the

union

at

least

of

the

employees

in

the

bargaining

unit

vote

to

recognise

the

union

If

CAC

declares

the

union

is

recognised

You

must

work

with

the

union

and

work

out

how

to

collectively

bargain

on

pay

hours

holiday

entitlement

If

CAC

does

not

declare

the

union

is

recognised

The

union

will

not

be

able

to

apply

for

statutory

recognition

for

years

but

you

can

still

recognise

them

voluntarily

Complaints

about

and

from

the

union

You

can

complain

to

the

Central

Arbitration

Committee

CAC

if

the

union

tries

to

influence

the

outcome

of

a

ballot

using

unfair

practices

for

example

by

trying

to

pressurise

employees

The

Code

of

Practice

on

Access

and

Unfair

Practices

during

Ballots

for

Trade

Union

Recognition

or

Derecognition

has

more

information

Make

your

complaint

in

writing

to

CAC

You

can

complain

at

any

time

until

the

day

after

the

ballot

closes

What

happens

next

CAC

may

restart

the

ballot

process

give

the

union

a

final

warning

sometimes

called

a

remedial

order

If

the

union

does

not

do

what

the

order

tells

it

to

do

CAC

can

cancel

the

ballot

and

declare

the

union

is

not

recognised

If

the

union

complains

The

union

can

complain

if

you

do

not

co

operate

with

preparations

for

the

ballot

use

unfair

practices

to

change

the

outcome

of

the

ballot

CAC

may

give

you

a

final

warning

if

the

union

’s

complaint

is

successful

sometimes

called

a

remedial

order

CAC

can

also

restart

the

ballot

process

cancel

the

ballot

and

declare

the

union

is

recognised

Ending

negotiations

You

and

the

union

will

not

need

to

continue

negotiations

if

the

union

withdraws

its

application

They

must

do

this

before

the

Central

Arbitration

Committee

CAC

either

declares

them

recognised

or

not

recognised

tells

you

that

they

’re

holding

a

ballot

of

your

employees

You

’re

recognising

the

union

voluntarily

If

the

union

is

withdrawing

its

application

because

you

’ve

agreed

to

recognise

them

you

and

the

union

can

tell

CAC

by

sending

a

joint

notice

to

cease

consideration

This

means

CAC

will

no

longer

be

involved

Send

CAC

a

letter

signed

by

both

you

and

the

representative

of

the

union

You

must

do

this

before

CAC

declares

the

union

is

recognised

or

up

to

the

last

day

of

the

ballot

notification

period

working

days

from

when

CAC

told

you

about

the

ballot