Real Time Information reporting of payroll information is now firmly established and
HMRC are getting tough. We consider the penalties for failures to file or pay on time as these become automatic.
We also summarise the implications of a high profile Employment Appeal Tribunal decision on the calculation of holiday pay and the introduction of Shared Parental Leave and Pay. So employers and employees will be interested to know what these employment law changes mean.
Our Essential Employer Update also considers coding notice changes, NICs for under 21s and the planned changes for employee benefit and expenses reporting.
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