Employment Tax
Are you handling employment tax risk effectively? Does your benefits package stand up to the market? Let our employment specialists handle the arrangements.
Employer compliance
Employing people often represents one of the top three costs to a business, so managing payroll risk and ensuring compliance are essential in controlling cost. We can help with:
- Giving a PAYE health check
- Reviewing expenses
- PAYE Settlement Agreements (PSA)
- HMRC negotiations and disclosures
- Reviewing payroll effectiveness
We can also help to review employee working patterns to ensure that the correct treatment of expenses and benefits is applied.
Termination payments
This is often a very sensitive area where the primary focus is to make the break as painless as possible - but there are complex and changing aspects that can trip up even the best intentions. We can help with this, including giving advice on Payments In Lieu of Notice (PILONs), pension payments, timing of payments, redundancy, ex-gratia payments and changes to the national insurance treatment of payments.
Salary sacrifice
We can help ensure the arrangements you have in place are compliant, assess the impact of changes to the tax efficiency of many salary sacrifice arrangements, and evaluate to see if you’re maximising the potential of remaining arrangements.
Benefits arrangements
Employees increasingly expect choice and flexibility in their remuneration package, but changes in the tax and NIC treatment of benefits - along with the growth in technology to support benefit provision and measurement of the benefit received - have made this an important area to pay attention to. We can help by reviewing benefit provisions, including pension, cars (or cash alternatives), childcare, bikes, annual leave, voluntary benefits and so on, and give you a clear picture of where you stand.
Off-payroll workers
HMRC are increasingly concerned about ensuring workers are on the payroll, and that PAYE is operated wherever possible. Recent changes to legislation show how HMRC are committed to reducing the number of off-payroll workers and the use of IR35 and personal service companies. Care needs to be taken to fully and accurately evaluate the employment or self-employment status of workers.
Construction Industry Scheme
Any business that spends more than an average of £1m annually on construction operations may need to operate the Construction Industry Scheme or risk potentially large penalties. Non-compliance can include failure to verify or incorrectly verifying subcontractors, and failing to make the correct tax deductions or return the correct information on monthly returns. We can help ensure you are geared up to correctly operate the scheme and, where necessary, de-register from the need to complete monthly returns.
Get in touch, and we’ll work together to get your employees on the right page.
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