WELCOME TO...

1. WELCOME TO...

2. Paula Cain, Chief Executive, Halton Chamber of Commerce

3. Our First Two Minute Member Spotlight... Peter Atkinson Jackson Stephen Accountants and Business Advisors

4. Our Second Two Minute Member Spotlight... Duncan Reich Hillcrest Hotel

5. Presentation by Neeta Laing, Laing Legal Jane Swain, Lymm Tax Services

6. The Mersey Gateway Project – employment law and tax perspectives

7. The proposed bridge tolls The do’s and don’t’s from an employment law and tax perspective 9 September 2014

8. Outline of session • The proposed tolls • Options for an employer and employees • Employment contracts and policies • Managing employees during the process • Paying the tolls • Employment law implications • Tax implications

9. The Mersey Gateway Project • Work started on 7 May 2014 • In Autumn 2017 a new six lane toll bridge over the towns of Runcorn and Widnes • Will relieve the congested and ageing Silver Jubilee Bridge • Both the Mersey Gateway Bridge and the Silver Jubilee Bridge will be tolled • Both bridges will be free for Halton residents

10. Proposed toll • Halton employees will be free of charge – residents still need to register to use the bridges – small charge • The bridges will be tolled when the new bridge opens in 2017 • No toll booths – will use an “open road tolling system” • Standard toll charge is £2 for a one-way trip in a car or a small van

11. Reducing the cost • For non-Halton residents there are ways of reducing the cost of tolls • Monthly pass to cap the cost or register as a stickered user with the toll provider to save up to 10% on the cost of each trip

12. Reducing the cost • Monthly unlimited travel pass - £90 per month – unlimited travel across either bridge at any time of day • Monthly off-peak pass for £60 per month – 10am to 4 pm and 7 pm to 7am Monday to Friday and all times Saturdays, Sundays and public holidays

13. Reducing the cost • Video registered user – for a one-off £5 fee register and 5% of each trip • Sticker registered user – for a £5 one-off fee get a special sticker saving 10% for each trip • Once registered, as you drive across each bridge toll payment will be taken from your registered account at the point of crossing • If you register for video or sticker then can pre pay an amount into your account

14. Other transport • A free bus service connecting Runcorn and Widnes town centres • Local buses to use the silver jubilee bridge • Local bus services will not have to pay a toll (price of bus ticket should not go up) • Cycle routes will be improved

15. Consequences for employers • Whilst the works are ongoing, there is likely to be road works and travel disruption • Delays – employees may arrive late or need to leave early • Internal policies – absence reporting

16. Employer considerations • Workforce planning – new recruits • Explain the tolls charges • Register your employees – consider paying the registration fee? • Sales force – incur additional charges and internal expense mechanisms

17. Flexible working requests • More requests for flexible working – off peak • Eligibility – 26 weeks’ service • Employee triggers the procedure by making a written request • The employer has a 3 month decision period

18. The right to request flexible working • 3 months to consider the request, discuss it with the employee and notify the employee of the outcome • Time can be extended by mutual agreement • Employer must deal with the application in a “reasonable manner”

19. The right to request flexible working • Employee can complain to an employment tribunal e.g. • if the employer has not dealt with the application in a reasonable manner • fails to rely on one of the statutory grounds when refusing the application e.g. detrimental impact on performance or quality • such claims are typically linked with discrimination

20. Case law • Clarke –v- Telewest Communications • Giles –v- Cornelia Care Homes • Constructive dismissal and sex discrimination claims upheld

21. The law • Implied duty of trust and confidence • Discrimination – the Equality Act2010 • Consider internal policies- absence, lateness, disciplinary and grievance

22. The law • The Equal Pay Act 1970 was originally enacted at a time when it was not uncommon for employers to give different rates of pay to men and women doing the same job (Equality Act 2010) • A significant gender pay gap still exists • Men and women should receive equal pay for equal work

23. Contracts of employment • Section 1 of the Employment Rights Act 1996 sets out the minimum particulars of employment – hours of work and place of work • Must be given no later than 2 months after employment begins. • Employee can complain to the employment tribunal

24. Contracts of employment • Changing terms of employment • An employee’s terms will change during the employment relationship • Some changes will be uncontroversial (pay rise), other changes the employee will be less willing to accept • It is important for employers to ensure the change is legally binding

25. Contracts of employment • Variation - if there is any change, the employer must give the employee a written statement containing the change at the earliest opportunity but in any event no later than one month after the change. • Consult with the employee • Consent to the changes

26. The Mersey Gateway Project • Manage the project within employee management • Communication links with employees • Email contact • Notice board • Consider alternative start and end times and a more flexible approach

27. Other options • Improvements to public transport • Improvements to walking and cycling facilities – bicycle scheme? • Car sharing • Better investment, economic regeneration and more businesses may mean more employees will be attracted to the area

28. Background • Everything is taxable • Deductible for corporation Tax • Three ways to meet cost

29. Employer options • Increase salaries • Buy season tickets • Reimburse cost

30. Increase salary • 12 x £90 per month season ticket = £1,080 per year • Need to gross up • Gross will be different for different employees.

31. Cost to employer

32. Cost with NIC

33. Average cost per employee

34. Season ticket • Buy season ticket • P11D • Employers NIC • Employee pays tax on season ticket cost

35. Expense claim • Reimbursing cost • Same as salary • Payroll • PSA

36. Other options • Business journeys – not taxable • Company car • Car sharing • Works buses

37. Benefits • Benefits for people and businesses • 470 permanent full-time jobs during the construction phase • 4,640 new jobs due to operation of Mersey Gateway, regeneration activity and inward investment • Reduction in journey times and less congestion

38. Facilitated Networking Session... Check your delegate list – is there someone specific you would like an introduction to? Just ask a member of staff

39. We hope you have a great day, thank you for choosing 1stuesday! Don’t forget your feedback forms!