Notes for employers - May 2010
statutory holiday entitlement
The holiday entitlement increased to 5.6 weeks from 1st April 2009.
The holiday entitlement can include bank holidays. If your employees already receive paid time off for bank holidays in addition to their four weeks holiday entitlement, their holiday entitlement has not increased.
Where an employee leaves employment, accrued untaken holiday entitlement should be paid.
compulsory on-line form submission
Just to remind all employers when you employ a new member of staff you must receive either a P45 or P46 form from the employee before their first pay day. If you do not receive either of these forms, you, the employer must complete a P46 on their behalf, which will result in the basic rate tax code being applied (20% of gross pay being deducted for tax). These forms are usually completed in paper form however the relevant information is required to be submitted to HM Revenue and Customs electronically.
casual employees
Please be aware that all employees regardless of how often they work are entitled to all employee rights. There is not a category of casual labour where the usual employee rights do not apply
Normal employee documentation should be prepared i.e. P46 when employees are taken on, even if this is for casual work, with the appropriate tax and national insurance rules applied.
interest charges
Any PAYE and National Insurance Contributions for 2009/10 outstanding after 19th April 2010 may incur interest charges.
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