Christian Hignett who works for Holland & Co Chartered Accountants has been placed in charge of the new PAYE auto enrolment rules and is currently involved in assisting clients smooth compliance with the new rules. He is also actively involved in the RTI real time submission of PAYE and is helping clients avoid the new penalty regime which has recently been introduced by HMRC.

Nigel Holland said :

 

“Christian is involved in pointing out to our clients that a number of new employer duties have been introduced that will give millions of workers access to pension provision, many for the first time. He is implementing the guidance which is provided by the Pension Regulator.

 

This guidance states that:

 

  1. What an employer needs to do will depend on whether they employ someone the legislation classifies as a ‘worker’.

 

  1. The term ‘worker’ is specific – it does not simply apply to the working population as a whole. There are different categories of worker, determined by a person’s age and how much they earn.

 

  1. A key requirement is to automatically enrol certain workers, known as eligible jobholders, into a pension scheme that meets specific conditions to be an ‘automatic enrolment scheme’. However, automatic enrolment is only one of the duties.

 

  1. For all employers, compliance with the new employer duties and safeguards is compulsory. It is crucial that all employers understand how their workforce is categorised under the new legislation.

 

  1. An employer needs to know:

 

  • the criteria that determine whether someone is considered as a ‘worker’

 

  • the criteria that determine what category of ‘worker’ that person is.

 

  1. They also need to be able to apply this in practice to their own workforce so they can be compliant with the new duties.

 

Christian is also involved in implementing the new employers allowance for up to £2k off employers allowance and recently made a saving of £203.2 per director by issuing a higher salary for these directors than in previous years. He also made use of the National insurance limit. This is an example of the pro active approach which Christian offers clients.

 

Christian has successfully passed the AAT exams and is now studying at Kaplan Liverpool for the ACCA qualification. His additional duties include accounts preparation and tax work.

 

Christian is a valued member of our team and I am enjoying receiving the help he is providing to our clients with PAYE matters.”