As detailed in last week’s King’s Speech, new legislation was announced to strengthen audit and corporate governance. This long-awaited legislation includes: The Financial Reporting Council will be replaced by the Audit, Reporting and Governance Authority which will...
HMRC’s proposed new legislation on reporting will have significant implications for payroll if fully implemented. It is proposed that from April 2025, employers completing RTI returns must detail the number of hours worked by each employee in respect of a pay period,...
By Karen Corry, Senior HR Consultant The current election highlights significant potential shifts in employment law as outlined in the manifestos of the Labour and Conservative parties. These proposals could profoundly impact HR practices and employment legislation,...
By Donal Laverty, Consulting Partner, Baker Tilly Mooney Moore We live in a world of commuters. Because of our love of cars and big houses outside the city, 61% of people in the European Union clock up 60 minutes per day commuting. Even those of us who prefer buses,...
By Brian Lenehan, HR Consultant With the resumption of the Executive and the calling of a UK general election, zero-hour contracts have become a topic of conversation in the world of employment rights once again. With students now beginning their summer breaks from...
A PAYE Settlement Agreement allows an employer to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for their employees. Examples of expenses covered by a PSA include; phone bills, small...