about us
|
nanny payroll services
nanny payroll services
subscription form
nanny payroll outsourcing
terms of engagement
nanny payroll testimonials
|
nanny payroll legislation
nanny payroll legislation
child tax credits
child trust fund
eu nannies
legal employment
|
employer information
nanny employer information
nanny shares tax
nanny disciplinary action
nanny holiday entitlement
SMP & Maternity
national minimum wage
SSP Statutory Sick Pay
tax relief childcare
|
contact us
|
news
Chartered Accountant
Nanny Tax
>
Nanny Payroll Newsletters
>
Nanny Payroll Newsletter 2009, April
TAXING NANNIES NEWSLETTER APRIL 2009
FILING OF END OF YEAR RETURNS AND HMRC INCENTIVE PAYMENTS
We are filing all our clients' 2008/09 End of Year Returns online and therefore all our clients are eligible for the £75 incentive payment HM Revenue & Customs. Where a tax liability in excess of £75 exists at 5th July 2009, we will offset the incentive payment against that liability resulting in a lower tax liability for that quarter. However, where our clients have ceased to employ a nanny or only have small tax liabilities we will obtain refunds in the form of cheques from the Inland Revenue. This is the last year of incentive payments. However, from 2009/10 it is mandatory for End of Year Returns to be filed electronically.
It is imperative that the information contained on the P35 is correct. HMRC have always had the power to fine for late submission if a P35 was incomplete requiring an amended return to be completed but this was rarely enforced. We now understand that a new penalty regime will result in employers being fined for incorrect or incomplete returns being submitted.
INCREASED MINIMUM STATUTORY HOLIDAY ENTITLEMENT
From 1 April 2009 the statutory holiday entitlement increases and all workers will have a statutory right to at least 5.6 weeks paid annual leave (i.e. 28 days paid holiday if your employee work five days a week) and this needs to be pro-rated for those working part-time. If the contractual leave is already more than 28 days no change needs to be made to the contract of employment.
There is no statutory right to be paid leave on bank and public holidays. If paid leave is given on a bank or public holiday, this can count towards the minimum entitlement of 5.6 weeks. If a full time employee is entitled to 20 days holiday plus bank holidays then this can continue. However, if a part-time employee is entitled to 4 weeks holiday pro rated plus bank holidays this must equate to the equivalent of 5.6 weeks pro-rated.
NEW DISCIPLINARY AND GRIEVANCE PROCEDURES
On 6th April 2009 the statutory dismissal and disciplinary procedures will be repealed and therefore you will not be required to follow them for "trigger events" occurring on or after that date. However, you will still be required to follow a fair and reasonable procedure as set out in the revised ACAS Code of Practice on disciplinary and grievance procedures. If you unreasonably fail to do so and the issue ends up at an employment tribunal, then the employee's compensation could increase by up to 25%. You can still continue to follow the statutory procedures if you so wish and therefore any existing contracts of employment containing the statutory disciplinary procedures do not have to be altered.
The ACAS statutory Code of Practice provides basic practical guidance on handling disciplinary and grievance procedures and the full code can be found on the ACAS website
www.acas.org.uk
. ACAS also have a telephone advisory service on 08457 47 47 47.
Taxing Nannies have also produced detailed information on the new disciplinary procedures which can be found on
www.taxingnannies.co.uk
ACCOUNTING AND TAX RETURN SERVICES
Please note that Sara Graff, proprietor of Taxing Nannies, is a qualified Chartered Accountant and Chartered Tax Advisor. She runs an accounting practice, Sara Graff & Co, alongside Taxing Nannies, providing a variety of accounting and tax services. She would be happy to assist you in preparing your tax return or assist you with other accounting matters and if you would like further information please ring Sara on
+44 (0)208 882 6847
.
Please
contact
Taxing Nannies if you require further information.
Nanny Tax Forms
»
Nanny Tax Forms
»
P11D
»
P35
»
Nanny Tax Tables
»
Inland Revenue Forms
Parental Advice
»
Maternity Rights
»
Childcare Roles
»
Mother Back To Work
»
Nanny Share
»
Nanny Employment Issues
»
Positive Parenting Products
Childcare Advice
»
Childcare Publications
»
Childcare Vouchers
»
Childcare Websites
»
Nanny Agencies
»
Nanny Shares Agencies
Taxing Nannies offers efficient PAYE wage
Payroll Services
to a range of small employers in the UK which include;
nanny agencies
,
nannies
,
child carers
plus housekeepers, cleaners, gardeners, butlers, drivers, & other small companies.
All Rights Reserved. © Taxing Nannies 2009
|
Sitemap
Maznet
-
Website Design
Hertfordshire