Trivial Benefit In Kind
Christmas is a time for giving so why not give your employees a seasonal gift like a turkey or a nice bottle of wine?
In order to provide these gifts – it must be ensured that the gift falls under trivial benefits in kind.
Trivial benefits apply where the benefit:
- Is not cash or a cash voucher
- Costs £50 or less
- Is not provided as part of a salary sacrifice or other contractual arrangement
- Is not provided in recognition of services performed by the employee as part of the employment, or in anticipation of such services
Accordingly, gifts that cost under the £50 limit would qualify. It is also possible to provide employees with a gift voucher (not a cash voucher) where the limit is £50 or less. They can only be provided as a gesture of goodwill be it at Christmas or other such seasonal occasions.
Employers no longer need to report such trivial benefits on P11ds or PAYE Settlement Agreements (PSA). However, if the gifts have a value in excess of £50 or cannot be counted as trivial benefit, then the gift must be reported on the form P11d and Class 1A NICS may be payable on the value of the gift.
£300 Annual Cap
There is an annual trivial benefits cap of £300 that is applied to directors or other office-holders of “close companies” (close company is a limited company that’s run by 5 or fewer shareholders) and to members of their families or households. The £300 annual cap does not apply to other employees.
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Be careful of discrimination in job interviews
Having a wide range of interview questions is vital to find out as much information about a candidate as possible to assess whether they have the right skills and attributes for the role. When conducting an interview you may veer off your pre-set questions when building rapport with a candidate and to do a little digging in some areas, however asking the wrong question could leave you at risk of a hefty discrimination claim.
Marital and family status, sexual orientation
Although it may seem friendly asking if a candidate has a family or children it is not suitable for an interview. Asking such questions may leave you appearing more favorable to someone who may seem more stable or someone who might not have family commitments.
Do you have or plan on having children? What childcare arrangements do you have?
The job may require some overtime at short notice. What days/hours are you available to work? Can you travel?
Place of birth, race, religious beliefs
Again, employers may think they are being friendly asking questions like: where are you from originally? Or do you get to visit home often? But be warned that any questions surrounding birthplace, background or religious beliefs can lead to discrimination.
Where were you born? What religion do you practice?
Are you eligible to work in Ireland? What languages do you speak or write fluently?
Gender, age
Asking a candidate questions about their gender or age in relation to their ability to do a particular role is discrimination. If there are certain challenges to a role you may certainly ask about their ability to handle those situations but never imply that their gender or age may affect this.
We’ve always had a man/woman in this role. Do you think you can handle it? How many years do you think you’ll have left until you retire?
What can you bring to this role? What are your long term goals?
Location, disability, illness
You may think asking questions regarding where a candidate lives and how far/long it will take to commute to work is innocent but asking these questions could cause discrimination relating to a neighborhood heavily populated by an ethnic group or social class. Also asking questions around gaps in a candidate’s employment is acceptable, but asking questions around a disability and how it may affect their capabilities to do a job is not.
How far would your commute be? Do you smoke/drink?
Are you able to start at 9 am? Have you ever been disciplined due to alcohol/drugs?
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How to Avoid Harassment in the Workplace
The recent allegations against Harvey Weinstein in the US have created somewhat of a snowball effect worldwide with thousands of women and men speaking out about their accounts of sexual harassment and assault, many of them being work related. Allegations involving high profile individuals and people in authority have demonstrated just how widespread a problem this has become across all industries and professions and has exposed a sinister culture of silence, fear and acceptance which we must now turn on its head.
In the UK, the Equality Act 2010 prohibits sexual harassment, defined as conduct of a sexual nature which has the purpose or effect of violating the victim’s dignity, or of creating an intimidating, hostile, degrading, humiliating or offensive environment. Examples might include unwelcome sexual advances, displaying pornographic images, or sending emails containing material of a sexual nature.
Employers in the UK are responsible for their employees’ actions in the course of their employment, even if such actions are taken without the employer’s knowledge or approval. Employers should be able to demonstrate that all reasonable steps to prevent the employee from taking discriminatory action were taken, in order to build a successful defense.
Employers are therefore compelled to take steps to ensure a harassment-free work environment. Effectively organisations must set down clearly defined procedures to deal with all forms of harassment including sexual harassment.
There are a number of steps an employer can take to help prevent this type of behavior from occurring in the workplace:
A Bullying and Harassment policy
- to protect the dignity of employees and to encourage respect in the workplace
An Equal Opportunities policy
- to create a workplace which provides for Equal Opportunities for all staff
A Whistleblowing policy
- to enable staff to voice concerns in a responsible and effective manner.
Transparent and fair procedures throughout
Disciplinary action
- A sanction that is appropriate for the level of alleged harassment – to help try and change the culture of silence that has allowed harassment to become normal and protected.
Provision of on-going training
- At all levels within organisation
Bright Contracts has a fully customisable Staff Handbook, which includes a Bullying and Harassment Policy and also an Equality Policy and Whistleblowing Policy.
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