With effect from 6 April 2010 there are a number of changes that may affect both employers and employees in connection with payroll matters.  Click on title for more information.

From 1 January 2010 businesses that supply services to customers in other EU Member States, where the customer is required to account for VAT using the reverse charge mechanism, will have to include them on an EC Sales List (‘ECSL’).

Prior to that date, ECSL entries are confined to Intra-Community supplies of goods.

This is just one of the changes to be implemented between 1 January 2010 and 1 January 2015 as a result of the agreement reached between EU Finance Ministers in December 2007 and adopted in February 2008. The overall objective is ‘modernisation and simplification’.

The pay rates for the National Minimum Wage (NMW) are to increase from 1 October 2010.  Click on title for the changes announced this week.