The June deadline for employers wishing to pay their Employee’s TWSS tax liability without a charge to Benefit in Kind (BIK) has been extended to 30 September 2021.
Revenue also confirmed that the concession applies where an employer pays the Income Tax and USC liabilities:
The Employment (Miscellaneous Provisions) Act, 2018 has updated the Organisation of Working Time Act to provide employees with a statutory entitlement to a “banded hours” contract in certain circumstances. It is contractual entitlement for employees to work within a set range of hours for the next 12 months, calculated by averaging out the hours worked during the previous 12 months.
There are certain sectors in which experience shows that employees’ contracts do not reflect the hours actually worked. By way of example, the hospitality sector would historically be seasonal in nature with employees potentially working full time during busy summer months, with limited hours during the winter months. Over the years, and prior to Covid, the “season” extended, and regularly employees would work full time on a year-round basis, but hold a contract requiring working hours at a much lower level.
As announced in April, employees now have the right to request to work from home under the National Remote Working Strategy. Ibec and Isme both said that the proposals due to come into force this year to allow people to work from home would place extra burdens on businesses as they emerge from the pandemic. Ibec have noted that if homes were designated as workplaces, employers would be required to inspect them to make sure they met legal standards and did not breach data protection or commercial confidentiality rules.
The full impact of such legislation remains to be seen but employers will have to keep a close eye on any new legislation to ensure they are compliant.