TEMP WORKERS VAT
A reminder that as of 1st April the UK Government VAT Concession for temporary workers has been removed. If you hire temporary staff through recruitment businesses from now on VAT is payable on the entire invoice – agency fee and wages – and not just on the agency fee.
STATUTORY HOLIDAY ALLOWANCE
Another reminder. The UK statutory holiday allowance is 28 days from 1st April. The 28 days are inclusive of bank holidays. So, you must give 20 days annual leave to all staff in addition to bank holiday allowances. Part-timers should be given a [28 day] pro-rated equivalent.
UK-BASED SEAFARERS SERVING ON FOREIGN FLAGGED VESSELS
Earlier this year the Employment Appeal Tribunal (EAT) held that, if based in the UK, seafarers working on foreign flag vessels can bring unfair dismissal claims before a UK employment tribunal. The EAT allowed the claimant, living in Lowestoft, who worked on a Bahamas registered vessel and was laid off (with a number of Polish seafarers) in favour of non-EU crew who were less expensive, to claim unfair dismissal against his Guernsey employer.
Source: Andrew Dekany, Employment Law Partner at Holman Fenwick Willan
