Employer Services

Employment tax and pay regulations have been at the forefront of Government policy in recent years and employers continue to be tasked with ever-changing and increasingly complex compliance obligations in relation to the payment and reward of staff.

The Johnston Carmichael Employer Services team helps employers to be fully compliant on employment taxes and wider pay regulations. Making mistakes in this complex area can trigger expensive liabilities for any business and, in many cases, cause significant reputational damage either publicly, with HMRC, or through supply chains and sector specific groups.

The team works with employers across the whole spectrum of our client base and across all of the industry sectors and markets that Johnston Carmichael serve, with particular expertise in Financial Services, Food & Drink, Oil and Gas and Construction.

The most common areas of support we provide include:

End of tax year compliance requirements

We help employers submit accurate and timely returns to HMRC, including forms P11D and PAYE Settlement Agreements.

This can involve tax technical advice on specific benefit in kind and expense matters, or a full compliance service where we complete and submit returns on your behalf.

Off-payroll / contingent workforce matters

Our team can advise on all aspects of engaging off-payroll workers which is arguably a key focus area for HMRC and the wider Government in the employment space. Examples of the services we can provide in this area include:

• Contingent workforce review
• The application of IR35 tax rules at all points in the supply chain
• IR35 assessments and Status Determination Statements
• Supply chain advice
• Support with HMRC employment status or IR35 audits
• Office holders and PAYE/NIC implications

National Minimum Wage (NMW) compliance

HMRC is investing significant resources in identifying and penalising generally compliant businesses who are making inadvertent technical breaches of NMW regulations. This includes automatic naming and shaming non-compliant businesses in the press. Our team is increasingly supporting clients with:

• Managing HMRC NMW audits
• NMW self-reviews and self-correction of errors
• Advice on and drafting policies and other documentation that are NMW compliant
• Reviewing arrangements such as salary sacrifice from a NMW perspective

Employment Tax advisory

We offer a wide range of services for all employment tax related matters. This can include:

• Termination and redundancies
• Staff expenses
• Proactive employment tax reviews
• Support with HMRC Employer Compliance audits
• Disclosures to HMRC for compliance failures
• Staff training

Construction Industry Scheme (CIS)

Our Employer Services team has significant expertise on the application of CIS from both a contractor and subcontractor perspective. Our services can range from preparation of monthly returns to contractor and subcontractor registrations to tax technical advice on specific aspects of the scheme.

Staff benefits and reward including Flexible Benefits and Salary Sacrifice

We can help you introduce tax efficient and robust arrangements for staff benefits, ranging from company vehicle provision, to stand-alone salary sacrifice schemes, to wider flexible benefit arrangements.

Get in touch 

Our Employer Services team is on hand to ensure that employers get the right information at the right time on employment related matters. In the event that something has gone wrong, our team can provide invaluable support to help to minimise the impact on the business and staff.

Arrange a time for a free consultation or submit a general enquiry and a member of our team will get back in touch.