New NIC Upper Accrual Point set to cause wider impactApril 2009 will see the biggest revision to National Insurance since the introduction of the earnings thresholds: the Upper Accrual Point (UAP). This revision is set to allow the Upper Earnings Limit (UEL) for National Insurance to be aligned with the higher rate threshold for income tax.
Executive summaryAs economic conditions in the UK deteriorate, employers must do more than fight to survive. They must ensure they have the skills, knowledge and talent to optimise opportunities and capitalise on recovery when it arrives.
In-year filing deadline warning!Does your PAYE scheme include 50 or more employees or leavers who you would normally file P14's for?
The P46 - same game, new rulesThe P46 is more than just a document required by HMRC. It also serves as a record of entitlement for Home Office requirements that employers ensure that their employees are entitled to work in the UK. Ceridian's Simon Parsons explains.
Solving the abolition of the 10p rateThe coup by Gordon Brown in his last budget speech in March 2007 has officially backfired on the government as the UK general public get to feel the impact of the abolition of the 10% tax band and equally have to deal with rising inflation and heavy fuel costs.
Corporate Manslaughter ActMore people killed at work than die in wars each year In the UK about 400 people (employees, self-employed people, and members of the public) are killed in incidents through the operation of commerce each year.
New Tax Year, New StandardMany readers will be aware that I have been a critical friend of the payroll standard for many years. Personally involved in consultations for the creation of the original standard, it fell short of relevance for many employers and only touched on th
Payroll: Salary SacrificeEmployers are increasingly using salary sacrifice to manage employee remuneration. This raises the employee's perceived value of their reward package, and forms a large part of Human Capital Management.
