PAYE and NI

The Equality and Human Rights Commission has published a guide to help small firms cope with the economic downturn.

Employers are being advised that, as from 26 January, HM Revenue and Customs is sending out penalty notices to those firms that have yet to file their 2007/08 employer’s annual return.

The government has accepted a request from the Low Pay Commission to delay an announcement of its recommendations on this year’s rise in the national minimum wage.

The European Court of Justice (ECJ) has ruled that employees who have been on long-term sick leave can take all the paid annual holiday they have accumulated while off work.

The government has announced funding for an extra 35,000 apprenticeships.

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