Invariably the management of workers and employees necessitates the creation of personnel records and a degree of monitoring of the workforce. On 25 May 2018, the EU General Data Protection Regulation (GDPR) came into force. This is supplemented by the UK Data Protection Act 2018 (DPA 2018).
The Information Commissioner is responsible for enforcement of the GDPR. The Commissioner also has a duty to publish codes to promote good practice. These do not have the force of law but may be referred to in enforcement proceedings and reflect the Commissioner’s views. Employers are therefore strongly advised to familiarise themselves with the codes. The Information Commissioner has not yet published a GDPR-specific Code on employment and protection. However, the Code issued under the DPA 1998 (legislation prior to the introduction of GDPR) still provides helpful guidance. See the Employment Practices Code and the Employment Practices Code Supplementary Guidance, both of which can be downloaded from the Information Commissioner’s Office website. The Information Commissioner has also produced a useful general
Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional
Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be
Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with