This ebullient is about

  1. False self employment
  2. Shared parental leave
  3. Construction industry
  4. Minimum wage
  5. Money laundering
  6. Pension top-up
  7. Long-term absences
  8. Business rate relief


False self employment
From 6 April 2014, new rules mean that agencies must deduct income tax and National Insurance under the PAYE system unless the worker is not subject to supervision, direction or control.


Shared parental leave will be introduced from 1 October 2014, but recent research indicates that more than 75% of employers have not taken steps to prepare for this.

Currently, eligible mothers can take up to 52 weeks’ statutory maternity leave in total, 39 of which are paid, while fathers are permitted up to two weeks’ paid ordinary paternity leave. In addition, eligible fathers may take up to 26 weeks of additional paternity leave, provided that it begins no earlier than 20 weeks after the child’s birth, and after the mother has returned to work.


Construction industry
HMRC have updated their guidance for limited companies that wish to reclaim deductions from payments received under the construction industry scheme


Minimum wage
From 1 October 2014, the national minimum wage rates will rise as follows.
Adult (21-plus): £6.50 an hour.
18 to 20 year-olds: £5.13 an hour.
16 to 17 year-olds: £3.79 an hour.
Apprentices: £2.73 an hour.


Money laundering
New anti-money laundering rules have been approved by the European Parliament committee to prevent criminals concealing their identities behind offshore companies.
A central registry will hold details of the beneficial owners of companies, foundations and trusts.


Pension top-up
Those reaching state retirement age before 6 April 2016 will be able to top up their state pension entitlement by paying Class 3A voluntary National Insurance contributions. Top-up payments can be made from October 2015 and there is an online calculator.


Long-term absences
The Department for Work and Pensions has launched the Health and Work Service. The aim is to support businesses in the prevention of sickness absence turning into long-term welfare dependency. The service will offer assistance where an employee has been off work for more than four weeks.


Business rate relief
Under the small business rate relief scheme, firms that have a single business property
with a rateable value of less than £6,000 can claim 100% relief. However, recent research suggests that about 100 small firms per local authority area are failing to claim small business rate relief even though they are entitled to it.