Geek

Your tax free allowance is for all employments, so as long as you are under this and have no other incomes you would not be due any tax. Obviously if you go over the allowance you will have a tax bill due

Hi, if the employee has overpaid tax even from a previous employment you need to pay this to them, and report the actual paid figures on the FPS. When you pay your whole amount of tax on the EPS it will take into account this refund you have paid the employee.

Louise C - there are 2 issues here which ACAS will be able to help with. Legally you must take holiday each year at 5.6 weeks. The employer may include holiday pay at a minimum of 12.07% of your hourly rate and uplift the rate by this amount. So NMW is £11.44 the minimum hourly rate would be £12.82 - but this must be specifically reflected in your contract, otherwise you must be allowed to take paid time off as holiday at your contractual rate of pay. This is where ACAS will help as NMW is just to do with worked hours. At £12 an hour you should report your employer to HMRC if the contract states this includes your holiday pay, and also ACAS for nnot allowing you to take holiday

You are entitled to receive the NMW rate per hour of work. You are also entitled to paid holiday. If the employer has legally brought in rolled up holiday pay this will be in your contract and shown on the payslip as a separate line, paid each pay period, otherwise it breaches the rules. Do please call ACAS 0300 123 1100 if this is not happening

If you are operating a salary sacrifice scheme, you have legally changed the employee contract and reduced the salary in exchange for a benefit in kind at the cost of the employer. This must be maintained whilst an employee is on statutory leave so not to cause a breach of contract, discrimination, constructive dismissal etc and there are multiple tribunal cases that involve maternity. The employer manuals offer a lot on this, 2 of which are: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42766 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42753

The P45 is no longer submitted to HMRC, it is an employee document that may be used for a new employer (subject to certain rules). The old employer has to tell HMRC that you left via their FPS and should have done this at the same time as processing your final pay. You should email / call the payroll department at both pervious employer's and ask them to tell you the date of the FPS submission where they made you a leaver and notified HMRC, and then with this (you will also need their PAYE reference which is usually on the payslip, and definitely on your P45 copy) you can call the HMRC employee helpline and get them to check the submissions and update your record. You will receive a new tax code should you be owed any money from HRMC

If your employee has signed up to a contractual reduction in remuneration in exchange for a benefit (salary sacrifice agreement) what you are calling the employee contribution is in fact the employer contribution. Whilst your person is unable to make the sacrifice from the original remuneration as they are on statutory leave the employer legally has to carry the burden for the whole amount for the whole period of time. So in this case the employer will have to maintain the full 10% contribution, based on the amount in the contractual change (so that is the 10% of the original salary).

You would be best to call HMRC on 0300 2003300 as they won't answer personal queries on here. Hope this helps

You can claim relief through your self assessment for these site visits. Do ensure that you keep a full record of each trip[ and associated mileage. 45p mile for 1st 10k miles, 25p thereafter - if you dont charge this to your employer

https://www.gov.scot/publications/scottish-income-tax-2024-25-factsheet/