National Minimum Wage — exemptions

11 December 2019

While most employees and workers will be entitled to the National Minimum Wage (NMW), there are certain groups who are exempt from this requirement, meaning they are free to agree their own rate of payment. Croner Taxwise explains the groups and where the exemptions lie.

Customs guidance

6 December 2019

Dealing with customs issues can be daunting for businesses that are not used to dealing with them. There will be many businesses that previously did not have to deal with customs matters but once the UK leaves the EU will now become immersed in customs intricacies. HMRC has been issuing guidance regarding sources of information and help. This article provides indicators to this guidance.

Self-assessment tax returns

6 December 2019

Self-assessment is the method used for accounting for income tax to HMRC. Tax is automatically deducted from wages, pensions and savings. Persons and businesses with other income (such as rental income, investment income, commissions) must submit a self-assessment return.

AI and automation in the workplace — what do employers need to know?

5 December 2019

Technology, such as artificial intelligence (AI) and machine automation, is becoming increasingly common in the modern workplace. Ben McCarthy, employment law writer at Croner-i, argues that there are numerous benefits to introducing such systems but that it should be done carefully.

The right to be accompanied

4 December 2019

The whole issue of an employee’s and worker’s right to be accompanied can often cause problems for employers. Stuart Chamberlain, author and senior employment law consultant at Croner-i explains the central issues and provides advice.

Bribery and corporate hospitality

28 November 2019

What is and what is not allowed in corporate gifts and hospitality? What is the difference between an innocent gift and a potential bribe? Stuart Chamberlain, Croner-i author and senior employment law consultant, explains.

End of the leave year — should employees carry over leave?

27 November 2019

Many companies may operate a January to December leave year and, with the end of 2019 in sight, time may be running out for employees to take their leave. Ben McCarthy, employment law writer at Croner-i, explores whether employers should permit their employees to carry leave over into the next leave year.

Plugging the skills gap — areas of capability

27 November 2019

Following on from Plugging the skills gap, this article looks at the steps organisations can take in four key areas of capability in order to plug skills gaps. If skills gaps are not plugged organisations will cease being successful, so it is vital that any useful advice is taken on board. Here, Judith Christian-Carter takes a look at what can be done in this regard.

Tax reliefs

22 November 2019

John Davison outlines the tax reliefs and allowances available to small businesses that earn income as a sole proprietor or in a partnership. Income earned through a company is subject to corporation tax.

Temporary staff — fixed-term contracts and agency workers

20 November 2019

With Christmas soon approaching, hiring temporary staff may be necessary to keep operations functional. Andrew Willis, senior manager at Croner’s Litigation and Employment department details what organisations should consider before hiring provisional employees during a busier period.