HUMAN RESOURCES AND PAYROLL

Human resources and payroll

Preparation of basic legal documents

(employment contract, termination of employment notice, P45/P60 earnings certificates)

Keeping records of employees

(timesheet and wage payslips, holiday and attendance list, sick pay entitlement and record)

Preparation of payroll according to various forms of employment

employment (fixed remuneration, hourly wages, employment expenses, allowances, bonuses, statutory payments and deductions)

Preparation of tax returns

and remuneration in Real Time Information (RTI) format and submitting them to the Tax Office.

Wages and deductions payment remittance advice, processing payment on behalf of our clients

(tax liability transfers, salaries, and wages payments)

We offer the following terms of preparing declarations and documents related to the National Insurance Contribution and Department for Work and Pensions:

UK employment law

It is worth getting acquainted with your rights before starting work, so do not hesitate and contact us with your questions and you will receive help and the necessary information from our advisors.

The employment contract should be concluded in writing. Sometimes just a few paragraphs will be sufficient, sometimes it is a multi-page document.

The contract should include:

  • the name of the position and its description, address, or general location of the workplace
  • the approximate or specific number of working hours
  • the amount of remuneration, the frequency and method of its payment
  • the right to leave and the conditions for terminating the contract

When signing the contract, remember that the employer has the right to make copies of your ID and proof of address, but should not keep the originals though. To work legally, you must have a right to reside and work in the UK as well as valid national insurance number.

Also, you are required to pay taxes and NI contributions. If an employer offers a job without deductions for taxes (cash in hand), this may be unlawful and should be disclosed to tax authorities. By taking up such job you also put yourself at risk of a conflict with justice system and may lose certain rights or entitlements.

The National Minimum Wage

In Great Britain, the minimum wage rates are reviewed and increased every year. If you are not getting the minimum wage for your work, you have the right to make a complaint against your employer by calling the Employment Agency Standards Inspectorate on 02072155000 (eas@beis.gov.uk) or Advisory, Conciliation and Arbitration Service on 03001231100. 03001231100.

Working hours, holiday entitlement and statutory sick pay

A working week in the UK can be a maximum of 48 hours. You can waive your right to limit your working hours, but your employer cannot compel you to work longer against your will.

Warning!

Occasionally, employment agencies will try to circumvent this rule by claiming that your holiday pay is included in your hourly wage and therefore your employer does not have to pay your holiday wages. If you agree to such a solution, it should be agreed in advance and clearly described in the employment contract.

What about statutory sick pay?

There are two types of sickness benefits in Great Britain: Statutory Sick Pay – calculated from the fourth day of sickness in the standard amount for all employees in the UK, and an additional sick pay benefit paid voluntarily by the employer. It is usually determined as the appropriate proportion of average salary obtained by the employee in the months preceding sickness. This proportion depends on the individual agreements contained in the employment contract.

Employment rights and obligations

It is your employer’s responsibility to provide you with a safe working environment. You have the right to equal treatment irrespective of your gender, age, race, sexual orientation or religion.

Special laws apply to people employed by employment agencies. The agency should not charge you for finding you a job or registering you in its database. Nor can it require you to buy other services from the office, such as writing a CV or training, in return for looking for a job for you.

The placement agency is not allowed to withhold your payment if it has not itself received payment from the company where you work. People employed directly by employers are additionally entitled to unpaid special leave and protection against dismissal due to pregnancy, trade union activities or disclosure of information in the public interest. After a month of work, employees gain the right to a minimum of one-week notice period, and after two years of employment – the right to a written justification of the dismissal and to file a complaint against the employer in the event of a dismissal contrary to the provisions.

How to exercise employment rights?

If your employer’s conduct is in breach of employment rights, you can seek justice from the Employment Tribunal. Complaints on the ET1 form should be sent to Employment Tribunal, Customer Contact Centre, PO Box 10218, Leicester, LE1 8EG or via the application on the website of the relevant government agency www.gov.uk.

P60/P45 overpayments

Employees (being paid through the PAYE system)
have the right to apply for a refund of previously overpaid income tax.

They have 5 years to take appropriate steps, counting from the end of the tax year in which the overpayment occurred. People working in the capacity of Self-employed can also apply for a refund of overpaid tax through PAYE system, after tax year has been closed and the Self-Assessment tax return has been completed.

The tax overpayment may have occurred due to several circumstances:

if you change jobs during the tax year

you only work for a few months during the tax year (part-time work)

you have more than one workplace at the same time and your tax code had been adjusted

you have incurred and claimed job related expenses

Do not hesitate and come forward to make an appointment! In the case of employees, please prepare documents, i.e., P60 / P45 (or the last payslip) for all places of employment during the period year under review. Based on these documents, we will determine whether the tax has been calculated correctly and if you are entitled to a refund, as well as how much it will be.