Our Spring Newsletter 2020 should have arrived with you by post – if it hasn’t please let us know by emailing us here, or download it by clicking here:
This issue includes articles on National Insurance Contributions, Tax and Benefit changes; Free Payroll Software; Audit or Independent Examination of Accounts; Workplace Pensions; Lost Pensions
The government has published guidance on managing the risk of COVID-19 in the workplace as people begin to return to work, using these 5 key points. This sets out practical steps for businesses focused on 5 key points, which should be implemented as soon as it is practical:
All reasonable steps should be taken by employers to help people work from home. But for those who cannot work from home and whose workplace has not been told to close, our message is clear: you should go to work. Staff should speak to their employer about when their workplace will open.
This guidance operates within current health and safety employment and equalities legislation and employers will need to carry out COVID-19 risk assessments in consultation with their workers or trade unions, to establish what guidelines to put in place. If possible, employers should publish the results of their risk assessments on their website and we expect all businesses with over 50 employees to do so.
Employers should re-design workspaces to maintain 2 metre distances between people by staggering start times, creating one way walk-throughs, opening more entrances and exits, or changing seating layouts in break rooms.
Employers should look into putting barriers in shared spaces, creating workplace shift patterns or fixed teams minimising the number of people in 5contact with one another, or ensuring colleagues are facing away from each other.
Workplaces should be cleaned more frequently, paying close attention to high-contact objects like door handles and keyboards. Employers should provide handwashing facilities or hand sanitisers at entry and exit points.
A downloadable notice is included in the documents, which employers should display in their workplaces to show their employees, customers and other visitors to their workplace, that they have followed this guidance
You can find and download the notice here
ACAS has provided some good practice steps for employersEmployers should consider some simple steps to make sure they continue to provide their staff and customers with a ‘duty of care’. This means they must do all they reasonably can to support their health, safety and wellbeing.
It’s good practice for employers to:
Among the Government’s list of those who can be tested are Essential Workers with symptoms, but who are these Essential Workers?
Here is the full list for England – please note that Payment Providers are included in the list
Lay-offs and short-time workingIn some situations, an employer might need to close down their business for a short time, or ask staff to reduce their contracted hours.
If the employer thinks they’ll need to do this, it’s important to talk with staff as early as possible and throughout the closure.
Unless it says in the contract or is agreed otherwise, they still need to pay their employees for this time.
Employees who are laid off and are not entitled to their usual pay might be entitled to a ‘statutory guarantee payment’ of up to £30 a day from their employer.
This is limited to a maximum of 5 days in any period of 3 months. On days when a guarantee payment is not payable, employees might be able to claim Jobseeker’s Allowance from Jobcentre Plus.
Find out more about:
Employers have the right to tell employees and workers when to take holiday if they need to. An employer could, for example, shut for a week and tell everyone to use their holiday entitlement.
Claim for your employees’ wages through the Coronavirus Job Retention SchemeIf you’ve had to dismiss staff because of coronavirus (COVID-19), you might be able to re-employ them and pay their wages through the Coronavirus Job Retention Scheme
You must have:
Any entity with a UK payroll can apply, including businesses, charities, recruitment agencies and public authorities.
For more information on Apprentices, click here
You can only claim for furloughed employees that were on your PAYE payroll on or before 28 February 2020.
To claim, you will need:
You will need to calculate the amount you are claiming. HMRC will retain the right to retrospectively audit all aspects of your claim.
If you made employees redundant or they stopped working for you after 28 February
If you made employees redundant, or they stopped working for you on or after 28 February 2020, you can re-employ them, put them on furlough and claim for their wages through the scheme.
If your employee is on maternity leave, adoption leave, paternity leave or shared parental leave
The normal rules for maternity and other forms of parental leave and pay apply.
You can claim through the scheme for enhanced (earnings related) contractual pay for employees who qualify for either:
Some of the rules are quite complicated, so more information can be found here
Dismissal is when you end an employee’s contract. When dismissing staff, you must do it fairly.
There are different types of dismissal:
Fair and unfair dismissal
A dismissal is fair or unfair depending on:
Constructive dismissal
This is when an employee resigns because you’ve breached their employment contract. This could be a single serious event or a series of less serious events.
An employee could claim constructive dismissal if you:
A constructive dismissal is not necessarily unfair – but it would be difficult for you to show that a breach of contract was fair.
A constructive dismissal might lead to a claim for wrongful dismissal.
Wrongful dismissal
This is where you break the terms of an employee’s contract in the dismissal process, for example dismissing someone without giving them proper notice.
Wrongful dismissal is not the same as unfair dismissal.
If an employee thinks you’ve dismissed them unfairly, constructively or wrongfully, they might take you to an employment tribunal.
More details can be found here
The Chancellor announced a major package of support for the self-employed:
To ensure the funds reaches the people most in need:
How to access
Further Details can be found at – https://www.gov.uk/government/news/chancellor-gives-support-to-millions-of-self-employed-individuals
The full document can be found here
We have been asked for clarification on Sick Pay during the Coronavirus, so here is the official Government adviceThose who follow advice to stay at home and who cannot work as a result will be eligible for statutory sick pay (SSP), even if they are not themselves sick.
Employers should use their discretion and respect the medical need to self-isolate in making decisions about sick pay.
Anyone not eligible to receive sick pay, including those earning less than an average of £118 per week, some of those working in the gig economy, or self-employed people, is able to claim Universal Credit and or contributory Employment and Support Allowance.
For those on a low income and already claiming Universal Credit, it is designed to automatically adjust depending on people’s earnings or other income. However, if someone needs money urgently they can apply for an advance through the journal.
By law, medical evidence is not required for the first 7 days of sickness. After 7 days, employers may use their discretion around the need for medical evidence if an employee is staying at home.
We strongly suggest that employers use their discretion around the need for medical evidence for a period of absence where an employee is advised to stay at home either as they are unwell themselves, or live with someone who is, in accordance with the public health advice issued by the government.
More details are available by clicking here
Advice for Employers is available from ACAS
For any employee working from home, the employer should:
Find out more about:
If evidence is required to cover self-isolation or household isolation beyond the first 7 days of absence then employees can get an isolation note from NHS 111 online or from the NHS website.