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PAYEing out
Key points
- If paying employees early for Christmas the normal payment date should be reported.
- The new extended coronavirus job retention scheme will run from 1 November 2020 to 31 March 2021.
- CJRS grants must be claimed by 14th of the next month.
- HMRC will be publishing the names of grant claimants.
- Recommendations of the Low Pay Commission to increase and extend the national living wage rate have been accepted.
- Free movement between the UK and the EU will end from January 2021 and a points-based immigration system will apply.
- Overseas workers will have to meet specific requirements to score points for a visa.
- Checklist of recommended action.
With the autumn Budget cancelled agents employers and the payroll software industry are eagerly awaiting confirmation from HMRC of the new rates of income tax and National Insurance contributions and statutory payments. The new rates are normally confirmed at the...
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