PAYE and NI

The Court of Appeal has backed HM Revenue and Customs (HMRC) in a legal battle over the use of tips and the national minimum wage.

The practice of using tips to bring workers’ pay up to the minimum wage is to be made illegal as from October.

The rate of decline in the numbers of new job appointments and vacancies has slowed down, according to a new report.

HM Revenue and Customs (HMRC) has reminded employers that the date for filing their annual employer returns is imminent.

Average weekly earnings fell by 5.8 per cent in February, the Office for National Statistics (ONS) has reported.

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