In a detailed Green Paper published in January by the Department for Children, Schools and Families (DCSF), the Government announced that further changes to family employment rights are under consideration in the following three areas: Continue reading
Posted February 4th, 2010 | No Comments »
The right to additional paternity leave and pay will be introduced from April 2011 (although some employees gain entitlement before that date). Following a third consultation period in late 2009, the Government has now published the final Regulations in draft. They are expected to come into force from 6 April 2010, providing up to a year for employers to prepare.
Continue reading
Posted January 27th, 2010 | No Comments »
The weekly rates of Statutory Maternity/Adoption/Paternity Pay and Maternity Allowance are increasing by 1.5% from week commencing Sunday, 4 April 2010, despite negative retail price inflation at September 2009 (-1.4%). The new weekly rate is £124.88 and the equivalent daily rate is £17.84. The qualifying lower earnings limit is increasing from £95 to £97 per week. Continue reading
Posted December 23rd, 2009 | No Comments »
On 14 September 2009, the First-tier Tribunal Tax Chamber (formerly known as the General Commissioners) gave its decision in the case North Yorkshire Police and Mrs Deborah Wade v The Commissioners for HM Revenue and Customs. Our summary of the case and its implications for the handling of Statutory Maternity Pay (SMP) can be reviewed at http://www.paypershop.com/payrollblog/statutory-maternity-pay-001/.
Continue reading
Posted November 25th, 2009 | No Comments »
In the introduction to last week’s newsletter, we referred to a tax tribunal decision that was likely to affect the way in which employers determine the start date of a maternity pay period. We have now been able to examine the ruling in detail and its implications do indeed require careful consideration. One unfortunate problem with the judgement is that the tribunal judge appears to have failed to apply his reasoning correctly in one aspect of the decision, but it is the reasoning around the relevant legislation that is significant, not the final outcome of the case.
Continue reading
Posted October 28th, 2009 | No Comments »
There has been no substantive information provided by the Government for over 18 months on its promise to extend paid maternity leave to a year and introduce additional paternity leave. There have been lots of rumours, however, generally propounding the view that, in view of the economic problems faced by employers, the Government was having second thoughts about extending the existing paid leave entitlements.
Continue reading
Posted September 23rd, 2009 | No Comments »
On 3 September 2009, Advocate General Poiares Maduro delivered his Opinion in the case Susanne Gassmayr v Bundesministerin für Wissenschaft und Forschung. The Opinion of an Advocate General is usually a preliminary step in the procedures leading to the judgements of the European Court of Justice (ECJ).
Continue reading
Posted September 16th, 2009 | No Comments »
The Department for Business (BERR) has published two complementary booklets explaining the basics of maternity leave rights; one for employers and one for employees. The guidance includes coverage of the changes to entitlements during additional maternity leave that were introduced in October 2008, including the requirement for employers to make pension contributions during the period of paid leave.
Continue reading
Posted June 8th, 2009 | No Comments »
In May 2008, in a detailed and controversial document entitled “Statutory maternity leave – salary sacrifice and non-cash benefits”, HMRC provided guidance for employers on their statutory obligation to maintain contractual benefits while employees are on maternity leave. Some of the guidance provided was contentious, not simply because the Department for Business, Enterprise and Regulatory Reform (BERR) used HMRC to explain the employment law aspects of the maternity and adoption leave changes that were introduced in October 2008, matters that are outside of HMRC’s jurisdiction, but because it used tax and social security law definitions to support BERR’s interpretation of the employment law term “remuneration”.
Continue reading
Posted April 26th, 2009 | Comments Off
Earlier in April 2009, the government began to consult on European Commission plans to amend the Pregnant Workers Directive. The UK already satisfies most of the improvements, although there are implications for how early maternity leave can start and the period of compulsory leave after the birth.
Continue reading
Posted April 26th, 2009 | No Comments »
