WORKPLACE TEMPERATURE

Whilst the minimum temperature for an indoor workplace should be 16^oC (or 13^oC if the work involves physical effort) there is no law for maximum working temperature.  However, employers should endeavour to keep the temperature to a comfortable level and provide clean, fresh air by: 

• ensuring that windows can be opened to keep air circulating
• providing fans or air conditioning
• providing window blinds or reflective film
• relaxing formal dress codes (but make sure PPE is used if required).

JULY PAYMENT DEADLINEs

Don’t forget the following payment deadlines fall this month:

• P11d Class 1a NICs                                        19 July (22^nd if paying electronically)
• June PAYE                                                        19 July (22^nd if paying electronically)
• Self-Assessment Payment on Account       31 July

SEASONAL STAFF

If you take on extra staff over the summer don’t forget . . .

• that unless they will be working for you for less than three months and you use postponement, you will need to assess them for automatic enrolment into your work pension every time you pay them
• to pay the national minimum wage based on the worker’s age
• about holiday pay
• to provide a written statement of key details including job title, pay, hours, holiday and notice period if the contract is for longer than one month.

CHILD BENEFIT AFTER AGE 16

If your children are aged between 16-19 years and staying in education or approved training, don’t forget to extend your Child Benefit claims before 31 August 2025 via GOV.UK.

COMING SOON

Keep an eye out over the coming weeks as we will be issuing special edition newsletters to address new requirements at Companies House and HMRC including:

• Companies House Director ID Verification
• HMRC Making Tax Digital

ENTERTAINING & HOSPITALITY

With lots of big UK events on offer this month, e.g. Wimbledon, Henley Regatta, Silverstone F1 Grand Prix, and the start of Oasis’ reunion concerts to name but a few, it’s worth remembering the different treatment between employee entertaining and business/corporate hospitality:

• Entertaining Employees

Costs may be an allowable expense subject to certain criteria, such as the event being open to all current staff and a maximum spend of £150 per person per year. 

• Entertaining clients, subcontractors, (& you if you are a sole trader or partner in a partnership!)

You cannot claim tax relief or VAT on entertaining anyone who is not an employee.

We are here to work alongside you and help you prosper, so please do get in touch at any time.