Employment tax

As an employer, you face the challenge of attracting, retaining and motivating employees, while controlling employment costs and managing your tax risk. Read more for practical support covering many areas, from tax efficiency and compliance to incentivising your employees.

Welfare counselling services – have you considered the employment tax treatment?

25 November 2022

With the ongoing cost-of-living crisis, employers are increasingly using welfare counselling to support their workforce. For employment tax purposes such arrangements always need to be considered on their own merits.

Staff Christmas parties – a reminder for employers

26 October 2022

As the festive season approaches, employers will likely be planning more staff events than in the last two years. Such events, and the giving of gifts to staff, have employment tax implications that need to be considered.

The cost of living: How can employers help employees?

28 September 2022

The cost of living crisis has emerged from a combination of local and international events over the last few years. In addition to ensuring pay outcomes and processes are fair, employers can also check that employee benefits are valued, and are assessed to see whether what they provide could go further.

Applying the trivial benefit in kind exemption

14 July 2022

At this time of year many employers will be considering the tax and National Insurance contributions (NIC) treatment of the non-cash benefits they provide to employees. As part of this thought process, employers may also be considering whether those non-cash benefits qualify for the statutory trivial benefit in kind exemption, which took effect from 6 April 2016 and has now been with us for two complete tax years.

Net pay or relief at source? Tax relief on employee contributions and workplace pensions

23 June 2022

Employers must take care that tax relief on employee pension contributions via the payroll is not given when it’s not due. Mistakes can be expensive and complicated to correct.

The risk to Coronavirus Job Retention Scheme penalties

09 June 2022

The Coronavirus Job Retention Scheme (CJRS) closed in September 2021, but there are still actions employers might need to consider to ensure that they are compliant with scheme rules and avoid penalties.

P11D and benefit in kind reporting – it’s almost that time of year again

25 May 2022

As we approach the end of the tax year, employers may be starting to think about preparing P11Ds for employees. As benefit in kind rules are complex, it is crucial that employers are compliant and, where appropriate, make use of payrolling opportunities.

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The tax consequences of being generous

24 May 2022

It is heart-warming to see the number of business owners who want to reward loyal staff on significant events. They think it's a gift. HMRC sees it as potential tax avoidance.

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Commercially marketed workplace nursery scheme – HMRC clarifies its position

29 April 2022

HMRC recently updated its guidance on commercially marketed workplace nursery schemes and the exemption in section 318 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). Employers using such schemes should ensure that their arrangements satisfy the conditions for exemption.

Are you ready? Annual share plan return filing deadline is 6 July

26 April 2022

The deadline for employers to file their annual 'employment-related securities' (ERS) returns for the 2021/22 tax year is fast approaching. Read more to find out if you have properly registered your share schemes and ERS events.

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Reminder: Short-Term Business visitors reporting

19 April 2022

Do you need to submit your annual Short-Term Business Visitors Arrangement report to HMRC for the 2021/22 tax year?

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Off-payroll working: one year on

25 March 2022

As we approach the one-year anniversary of the new IR35 rules, and with the extension into the private sector and the end of HMRC’s ‘soft-landing’ period, end-users of such workers’ services should check they are being compliant.

Childcare vouchers – take care with making refunds to employees

25 February 2022

With childcare providers closed over coronavirus lockdowns, some employees have built up an excess of childcare vouchers that they cannot use. Refunding employees for them could affect the tax treatment of your childcare voucher scheme.

A reminder about payrolling benefits

25 February 2022

To start payrolling benefits in kind, employers must register with HMRC before the start of the tax year they want to begin payrolling from. Here’s a reminder of the advantages of payrolling benefits and what employers need to do before the deadline.

Benefits in kind: Liabilities increase from 6 April 2022

26 January 2022

Employment costs will increase from 6 April 2022 with the introduction of the Health and Social Care Levy. Employers who review their benefit offerings now stand the best chance of limiting the impact of these rising costs.

Demystifying new NIC reliefs (and NIC category letters!) – Freeports and armed forces veterans

26 January 2022

Despite the disruption to the UK economy brought about by coronavirus, the Government has been busy introducing reliefs from National Insurance Contributions (freeports and armed forces veterans). While the reliefs are welcome, they bring with them additional administration for employers.

Hybrid working and the Health and Social Care Levy – should you be reviewing your remuneration and benefit offerings?

15 June 2022

With the introduction of the Health and Social Care Levy which will increase costs for employers. Now might be an ideal time to review current employee remuneration and benefit offerings.

Hybrid working – the impact on benefits in kind

24 June 2022

As employers develop hybrid working arrangements, it’s becoming clear that the demand for certain benefits will be affected. There may also be an impact on whether the qualifying criteria for exempt benefits can be met.

Hybrid working – the employment tax considerations

19 May 2022

The coronavirus pandemic has accelerated a move towards hybrid working. Therefore important that employers determine their policy across all affected areas of the business. Here we cover the employment tax considerations.

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Undertaking labour supply chain due diligence for off-payroll workers

25 June 2021

With the changes in the IR35 rules, it is now more important to undertake due diligence on your labour supply chains. Failure to do so could result in tax and NIC liabilities.

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Salary sacrifice for pension contributions – are you using it?

30 April 2021

Are you using salary sacrifice for employer pension contributions? Read more how you can generate NIC savings for your organisation and your employees.

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The employment tax and NIC implications of employer provided coronavirus tests and vaccines

23 March 2021

With coronavirus tests available, and a vaccine being rolled out, employers may want to test employees, and offer a vaccination when a vaccine is commercially available. Employers should consider the employment tax and NIC treatment.

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Off payroll working in the private sector from 6 April 2021

28 October 2020

The changes to off payroll working rules (IR35) were postponed to 6 April 2021. Here are some key areas businesses should be looking at ahead of 6 April 2021.

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Optional Remuneration Arrangements (‘OpRA’) and 6 April 2021

31 July 2020

Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.

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Coronavirus and employee travel expenses: tax and NIC considerations

26 June 2020

Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.

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