Rowley's Chartered Accountants Leicester

The government is set to introduce compulsory workplace pensions from 2012 and vast numbers of employers, from the largest to the smallest, will be affected.  This will result in increased administration and financial cost and these changes will impact on you and your business.

The National Minimum Wage (NMW) is a minimum amount per hour that most workers in the UK are entitled to be paid. The rates are reviewed each year by the Low Pay Commission will change from 1 October 2011.

If you employ up to 50 members of staff and are looking to take on people aged between 16 and 18 who find themselves unemployed, you could benefit from the Apprenticeship Grant for Employers.

New interest charges are to be introduced from 6 April 2010 for in-year payments of PAYE and NIC not paid on time and in full.

All year end return forms P35, P60 and P38As for 2009/10 must be filed online by 19 May 2010, to avoid penalties, regardless of the number of employees.

From 1 August 2009 the national minimum wage (NMW) for apprentices increased from £80 to £95 per week.

The weekly maximum pay which can be taken into account when calculating statutory redundancy pay is set to increase from 1 October 2009.

Employees who have at least two years' continuous service qualify for a redundancy payment.

Proposals to introduce six months' paid paternity leave for new fathers have been put on hold by the government in the light of the current economic climate.

The House of Lords has ruled in the case of Stringer v HMRC that workers who are refused holiday pay while on sick leave can make a claim to an employment tribunal for an unauthorised deduction from wages (under the Employment Rights Act 1996).