Money and finance
Can I keep the financial incentive for filing my Inland Revenue end of year return?
Her Majesty's Revenue & Customs (HMRC) says Yes. They confirm that the incentive payments for filing end of year returns are for and paid to the small employer and are therefore theirs to use how they see fit. If a person uses a 3rd party for completing the return then what happens with the money is between the direct payment user and their agent. The incentive payment is due to small employers who submitted their Employers Annual Return P35 online. The payment is then made by crediting the employer's payment record with HMRC. The employer can, if they wish, authorise the payment to be made as a cheque to any other party but HMRC would require a signed authority from the employer first.
NCIL supports the legal position that the money belongs to the employer. We believe it should be in the control of the user to decide how this money is spent. This money is not available to people who chose to do manual end of year returns. You can find the statutory instruments (legislation) that supports this position at website: www.hmrc.gov.uk/ebu/incentive-directions.pdf
Is there a legal minimum that I can pay my workers?
Yes. There is a law that states that you must pay workers a statutory minimum for the hours they work. This amount varies depending on your age and will usually increase once a year usually in October. Go to; http://www.hmrc.gov.uk/nmw/ for up to date rates and information.
If I provide a Personal Assistant with accommodation and or other benefits can they count towards minimum wage pay?
No benefits in kind for example meals, fuel, use of a car count towards minimum wage pay except accommodation.
To find out the current rate of 'accommodation offset' (the amount you can subtract from a wage to pay for accommodation) go the the HMRC National Minimum Wage Guidance: www.hmrc.gov.uk/nmw.
Can I agree with my Personal Assistant to pay them less than the minimum wage if that means I can afford to keep them on?
No. Such an agreement will be ineffective and any payment below the minimum wage is illegal.
Your local authority has a duty to ensure you can meet your legal obligations as an employer.
What is the Independent Living Funds position on separate bank accounts?
The ILF does not require clients to have a separate account for its funding. It is left to the best judgement of the individual or their representative to decide whether it is appropriate for all monies to be held in the same account. It may make record keeping and accounting easier if another account, separate from the one used for everyday expenditure, is used.
Some local authorities will allow payments of ILF funding to be made into an account set up to receive direct payments. No plans for review at present.