News
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Employing Students during the Holidays |
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A new form P38(s) has been introduced which reflects the increased Personal Allowance of £6035. If you think your student employee is going to earn more than this then they may as well be processed through the payroll. The P38(s) is only for students who are working during the holidays. It can't be used if they are working during term time too. |
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If you have paid any employees outside the payroll, a supplementary P38a annual return has to be completed, signed and sent to HMRC with your annual return. |
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Maternity Statutory Payments |
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From 1 April 2008, the first 6 weeks of payment is 90% of the employee’s average weekly earnings. The remaining 33 weeks will be paid at £117.18 (increased from £112.75). If the employee's average pay is less than £117.18, then they will get the lesser rate for the remaining 33 weeks. |
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