The June edition of the HMRC Employer Bulletin contains updates to support employers and payroll agents through the Coronavirus pandemic, with the very latest information on the Job Retention Scheme and Statutory Sick Pay Rebate Scheme. There’s guidance on how best to support employees through the impacts of COVID-19, including: (a) the treatment of certain expenses and benefits provided to employees, (b) maternity and other parental pay: changes made to the calculation of Average Weekly Earnings for furloughed employees, (c) the tax treatment of reimbursed expenses for home office equipment, (d) the taxable benefit charge situation on employer provided equipment for home working or where the employee has agreed to purchase their own home office equipment for use whilst working at home and the employer reimburses the exact expense, (e) holiday pay and entitlement: changes to carrying forward annual leave, and (f) financial scams and cyber security.
This provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and the judgments made in every aspect of the case. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, we cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.
