Friday, 5 October 2018

Time for Employers to Get Winter Ready


The UK is well known for coming to a standstill once extremes of weather kick in. With winter on the horizon, now is the time to get ready for the employment related implications of the impending cold, frosty weather and the potential upheaval to business that snow can bring.

Unpredicted, unusual weather often leaves employees in a spin as to whether they should be putting themselves at risk by tackling icy conditions to get into work. There is also the question as to whether staff who cannot make it in due to transport problems should be paid; what happens if you decide to close the premises and what obligations employers have for keeping staff safe and comfortable during cold weather spells. Let’s take a look at all these issues. 

The issue of pay

Where weather conditions are making it a challenge to get into work, employers are not under any obligation to remunerate staff for missed days. Whilst it is not the fault of the employee that they cannot make it in, neither is it the fault of the employer.

If you wish to maintain good relations with staff and to avoid causing them financial difficulties, you could offer to allow them to take the time as paid leave from their annual leave entitlement; or to make up the time in other ways, perhaps by getting in early or staying later once the weather has improved.

If you decide to close during inclement weather, it is customary to pay regular wages, unless it states otherwise in the contract of employment.

You could of course allow employees to work from home; getting key personnel set up for remote working is an excellent strategy which will help to keep your business running at all times of the year. 

The issue of childcare

Where workers with parental responsibilities are forced to take emergency time off because nurseries or schools are closed due to bad weather, this is a situation where there is an official entitlement to take unpaid leave. The time taken should be used to arrange alternative care for the dependent, rather than actually take care of them themselves. 

The issue of working conditions

For working environments where roles are stationary, the temperature must be at least 16 degrees Celsius. For active roles, the temperature must be a minimum of 13 degrees. This is according to Regulation 7 of the Workplace (Health, Safety and Welfare) Regulations 1992. If you have staff working outside during cold weather then you have a duty to ensure they are kept warm and hydrated. 

Ensure frequent breaks; provide advice on how to stay hydrated without resorting to alcohol or caffeine; show employees the importance of warming up muscles before commencing strenuous work and be sure to provide protective clothing such as insulated footwear, headwear and gloves. 

The issue of safety

It is vital that working conditions are safe for all workers. Make sure that slip hazards are minimised as far as possible by taking steps to clear ice and snow. If you have workers who are expected to drive as part of their role, ensure their vehicles are safety checked and equipped with torches, blankets, first aid kits, drinking water and other essentials. Also be sure to provide training in how to deal with typical cold weather related incidents. 

The issue of communication

Ensure you have a policy in place that sets out your expectations at times of extreme weather conditions. Without it, your workforce will be unclear as to the rules. Bear in mind the effect that adverse weather has on the overall supply chain, overheads and staff productivity when setting your policy so that you work to minimise the risk to your business.

Make it clear as to the methods by which staff will be advised about premises closures and any special arrangements. It could be a notice on the company website or intranet; an email or a text message.

You can talk to your local bookkeepers for advice on how to deal with these issues in the first instance, and of course you should take legal advice when it comes to putting together your extreme weather policy.

Wednesday, 3 October 2018

The Extended Working Day - Should Checking Emails on the Commute be Classed as Work Time?


Recent media discussion has raised the question of whether dealing with work emails whilst commuting to and from the workplace should be counted as part of the working day. Let’s take a look at what’s being said.

Researchers have found that commuters on their way to work were actually using their journeys to catch up on emails in advance of starting their working day, and that those on their way home were actually spending their commute completing work they hadn’t managed to finish during the working day.

Instead of providing flexibility with working, the study revealed that access to technology during the commute actually makes people work longer hours as well as increasing pressure.

“The findings raise questions about the work-life balance and whether it is healthy to stretch out the working day with people routinely answering emails beyond office hours”, the BBC said.

The working day has been extended, says study

Increased access to Wi-Fi on trains and the widespread adoption of smartphone use has extended the working day according to a study conducted by the University of the West of England. The study polled 5,000 rail passengers on commuter routes into London. It revealed that 54 per cent of commuters use the Wi-Fi on the train to send work emails, whilst others used their own data connections to do the same.

Those on the way to work were catching up with emails in advance of the working day, whilst returning commuters were finishing work off that they hadn’t managed to complete during the working day. The study showed that as internet access has improved, it has led to extended working hours on smartphones and laptops. Commuting parents even reported the journey as a ‘transition’ from parenting roles to working roles.

Many workers see the commute as an opportunity to clear the decks before they get home so they can put work behind them until the next day.

The research findings do raise questions concerning work-life balance and whether it is indeed healthy to stretch the working day both ways beyond office hours.

Should dealing with work related emails during the commute count as work time?

"There's a real challenge in deciding what constitutes work," said Dr Jain, from the university's Centre for Transport and Society who also said it would mean employers would want "more surveillance and accountability" for how commuters were spending their time before getting to their desks.

"This increasing flexibility has the potential to radically shift the work-life balance for the better - but it also leaves open the door to stress and lower productivity," said Jamie Kerr, of the Institute of Directors.

"With the concept of clocking on and clocking off no longer straightforward, defining where leisure begins and work ends will be vital for both employers and individuals, as well as a complex task for regulators."

A policy on working hours and how extra-curricular time is to be treated is vital. Be sure to take appropriate legal advice.

Monday, 1 October 2018

Government Guidance on VAT and Brexit


What are the implications of VAT for businesses if there’s no Brexit deal? That’s precisely what the recent guidance published by the government sets out to explain.

A situation where the UK leaves the European Union in a no-deal scenario is thought to be unlikely, given the mutual commitments of the UK and the EU in reaching a negotiated outcome. The government believes that negotiations are going well and that a positive deal should be on the cards. However, they do say that they have a duty, as a responsible government, to ‘prepare for all eventualities’, and that includes a no-deal scenario.

The government has been putting a programme of work in place over the past two years to make sure that the UK is primed and ready in all scenarios. So, as March 2019 approaches, it has found itself in a situation where preparations need to be accelerated. They have, therefore, put together a series of technical notices, with a view to helping individuals and businesses understand what would happen in a no-deal scenario, so that informed preparations can be made.

You will probably have received a notice from HMRC recently. This notice carried the aim of informing UK businesses of the implications for VAT rules for goods and services traded between the UK and EU member states should the situation arise that the UK exits the EU with no agreement.

The government is confident that a good deal will be reached that works for both sides, but as we said, all scenarios are being prepared for. In other words, it is contingency planning. The government is keen for businesses to be fully aware of how a no-deal scenario would affect them, and wants them to start taking steps to mitigate any risk, even if it is unlikely. They have issued a technical notice including early planning support on VAT to help businesses understand the potential impacts. They say that further details, including specific actions that businesses should take, will be provided in due course.

The government says that for most UK businesses, there will be no change to VAT rules. But for those that are affected, there are numerous technical notices designed to help, such as the Trading with the EU if there’s no Brexit deal notice, covering customs, excise and import processes at the border.

The UK will continue to have a VAT system after it exits the EU. The revenue that comes from VAT is crucial for funding public services. The VAT rules around UK domestic transactions will continue to apply to businesses in the same way as they do now.

If the UK exits the EU on 29 March 2019 without a deal, the government will aim to maintain VAT procedures as close as possible to how they currently run for continuity purposes. However, if there is no deal, then changes will be made to the VAT rules and procedures relating to transactions between the UK and EU member states. The government has taken decisions and actions where necessary in order to mitigate the impacts of these changes for businesses. The main changes that will take place are summarised here.

No changes will be made before March 2019; however it is important for businesses that are importing goods from the EU, exporting goods to the EU, supplying services to the EU and interacting with EU VAT IT systems such as the VAT Mini One Stop Shop (MOSS) to start to prepare now.

If you are uncertain as to where to look for advice, talk to your local bookkeepers in the first instance. They will point you in the right direction. Don’t delay in starting to prepare, because March 2019 is not far away.