NJC Maternity Pay and Leave Scheme



914400796295800-61595809625Relocation Schemeand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and Procedure*Maternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and Procedure00Relocation Schemeand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and Procedure*Maternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureMaternity Payand Leave Policy and ProcedureLead Directorate and Service:Corporate Resources - People ServicesEffective Date:November 2019Contact Officer/Number:Employment Services Advice Centre / 391221Approved By:The Cabinet: 19.1.10Full Council: 24.2.10CMT: 9.6.14, Min: 15758CMT: 5.8.19, Min: 18886DR 22973, 13.11.19Contents TOC \o "1-3" \h \z \u Relocation Scheme PAGEREF _Toc106631654 \h 11.Background and Scope PAGEREF _Toc106631655 \h 12.Policy Statement PAGEREF _Toc106631656 \h 13.Implementation PAGEREF _Toc106631657 \h 14.Conditions PAGEREF _Toc106631658 \h 15.Eligibility for Payments PAGEREF _Toc106631659 \h 16.Relocation Allowances PAGEREF _Toc106631660 \h 27.Taxable Benefit (HMRC) PAGEREF _Toc106631661 \h 28.Qualifying Expenses PAGEREF _Toc106631662 \h 29.Repayment PAGEREF _Toc106631663 \h 310.Review of the Scheme PAGEREF _Toc106631664 \h 4Relocation Scheme - Approval Form PAGEREF _Toc106631665 \h 5Relocation Scheme - Claim Form PAGEREF _Toc106631666 \h 7Relocation Scheme1.Background and ScopeEast Riding of Yorkshire Council is committed to recruiting the best employees qualified to provide high quality, cost effective services to its residents.The Council offers a relocation package to support the recruitment of staff by assisting with the costs of relocation to within the East Riding of Yorkshire boundary or a 25 mile radius of their normal place of work.This scheme applies to all new employees of the Council except school-based employees. 2.Policy StatementThe aims of the Relocation Scheme are:(a)To offer incentives to potential employees by providing financial assistance, in the most tax efficient manner, with the expenses involved in relocating when changing employer.(b)To contribute to the legitimate financial costs which may be incurred by newly appointed employees who decide to move to within the East Riding of Yorkshire boundary or a 25 mile radius of their normal place of work.(c)To encourage newly appointed employees to move to within a suitable travelling distance of their place of work.3.ImplementationThe scheme will be implemented by Managers in consultation with their Directors.4.ConditionsTo participate in the scheme employees must change their main residence within 12 months of the first day in employment with the Council.To participate in the Scheme before any payments are made, the employee must consent in writing to deductions being made from their salary if it becomes necessary for them to repay monies to the Council as detailed at section 9 below.Payments made under this scheme are not designed to cover expenses incurred over the limits set out at section 6 below.Employees must retain all invoices/ receipts/proof of payment for six years should they be required by the Council for audit purposes.5.Eligibility for Payments(a)The payments are not available to an employee whose spouse or partner has previously obtained employment within the eligible area and would be moving anyway or where it was the employee’s intention (or that of their spouse or partner) to move to the area prior to gaining employment at the Council.(b)Normally, payments will only be made in respect of lodging/travel and selling and/or buying transactions which are completed within 12 months of the date of appointment. In exceptional circumstances, the Executive Director of Corporate Resources may authorise an extension of this period, however such an extension may affect the right to exemption to tax on payments made under the scheme as set out at section 7 below.(c)Decision record approval via the Director is required prior to the employee gaining access to the scheme but can be sought at any stage of the recruitment process.6.Relocation AllowancesThe maximum payment made under the scheme will be ?8,000 (or ?5,000 in the event of not having a property to sell) payable on a staged basis.Employee moving with a property to sellThe Council will provide financial support for relocation expenses up to a maximum of ?8,000 to all eligible staff, as defined in section 5 above, with a property to sell. Details of valid expenses that can be claimed are given below at 8.Employee moving without a property to sellThe Council will provide financial support for relocation expenses up to a maximum of ?5,000 to all eligible staff, as defined in section 5 above, without a property to sell. Details of valid expenses that can be claimed are given below at section 8.7.Taxable Benefit (HMRC)Any payments made as part of the Council’s relocation scheme are exempt from income tax up to a maximum of ?8,000 provided the expenses are within the categories of qualifying expenses set by HMRC and are incurred before the end of the tax year following the one in which the employee starts their new job (a tax year runs from 6 April one year to 5 April the next). For example:If the employee starts their new employment on 4 January 2020, they have until 5 April 2021 to use the exemption.If the employee starts their new employment on 1 June 2020, they have until 5 April 2022 to use the exemption.HMRC may, upon application by the employee, grant an extension of the time limit in extenuating circumstances where the move is delayed, such as to allow a child to complete school exams or the employees cannot sell their old home or buy a new one within the time limits.Note: If the employee has claimed the maximum ?8,000 within the time limit an application to extend is unlikely to succeed.To qualify for tax exemption the new home they move to must become their main residence as defined by HMRC.The Council will not be responsible for any tax liabilities which may be incurred by the employee whilst participating in this rmation on qualifying expenses can be found at section 8 below. Further information on the rules regarding tax exemption for relocation expenses is available on the HMRC website: and in HMRC guide 480: Expenses and Benefits8.Qualifying ExpensesSome relocation costs are exempt from tax and National Insurance. These are called qualifying expenses and can be grouped into categories as detailed below: (a)Disposal or intended disposal of old residence, including:Legal fees.Estate agent’s or auctioneer’s fees.Advertising.Disconnection fees (gas, water, electricity or phone services).(b)Acquisition or intended acquisition of new residence, including: Legal fees.Arrangement fees.Land Registry fees.Stamp Duty.Connection fees (gas, water, electricity or phone services).(c)Transporting belongings, including: Packing and unpacking.Temporary storage where required.Taking down domestic fittings in the old residence and reattaching them on arrival.(d)Travelling and subsistence, including: Preliminary visits to new location.Travelling between old home and new work location.Travelling between new home and old work location (where the house move takes place before the job transfer).(e)Domestic goods for the new residence.For domestic goods intended to replace items used at the old home which are not suitable for use in the new home.(f)Bridging loans.Relief is available where:Bridging loan interest is reimbursed to the employee.(g)Temporary lodgingYou may claim lodging allowance where you:Are maintaining a home outside the eligible area which is in the process of being sold and are living in temporary rented accommodation/lodgings.Do not own a home but are living in temporary rented accommodation/lodging within the eligible area prior to obtaining permanent accommodation.This does not exceed three months, and you are actively looking for a new residence.This is not intended as an exhaustive list and employees may request their Director consider other expenses for reimbursement, having regard for HMRC guidance, as set out at: and in HMRC guide 480: Expenses and Benefits. If expenses claimed are not exempt from tax and National Insurance they will be paid and taxed in the normal manner but will still count towards the maximum total of ?8,000 or ?5,000 as appropriate.9.RepaymentPayment of such an allowance is on the understanding that the employee remains in employment with the Council for at least two years from the date of appointment but this expectation is in no way to be taken either explicitly or implied that the appointment is a two year or more fixed term contract.If an employee who has received payment under this scheme resigns of their own volition or are dismissed because of misconduct within two years of the date of appointment, they will be required to repay monies received under the Scheme, as follows:Employee who leaves during first year.Full repayment required of all monies received.Employee who leaves after completing one year’s service but less than two years’ service.The amount to be repaid will be reduced by 1/12th for each complete calendar month of service in excess of one year.Where extensions have been granted under the Scheme, then the length of the extension will be added to the time period that an employee would remain with the Council. For example if an employee is granted a three month extension then any sum repayable will be calculated as follows:Employee who leaves during first 15 months of employment.Full repayment required of all monies received.Employee who leaves after completing 15 months service but less than 27 months service.The amount to be repaid will be reduced by 1/12th for each complete calendar month of service in excess of 15 months.Employees receiving payments under the Scheme must authorise in writing that all, or any part of such payments as may become repayable, may be deducted from his/her salary, wages, expenses or outstanding leave due from the Council.If payments have been made under the scheme and the requirements of the scheme have not been complied with, the employee will normally be required to reimburse all monies paid under the Scheme, as deemed appropriate by the Council, having regard to the circumstances and merits of each case.10.Review of the SchemeThe amounts payable under this scheme will be reviewed in line with any changes to the exemption limits by HMRC.APPENDIX 1Relocation Scheme - Approval FormMR/MRS/MISS/MS (Please delete as appropriate)SurnameFirst NamesEAST RIDING OF YORKSHIRE COUNCILEMPLOYMENT DETAILSPREVIOUS EMPLOYMENT DETAILSDepartmentPrevious EmployerPost TitleDepartmentPayroll NoPost TitleLocationDate of Appointment Based At“OLD” HOME ADDRESS“NEW” HOME ADDRESS (If known)AddressAddressPostcodePostcodeDo you own this property?YES / NODo you own this property?YES / NODISTANCE (RETURN JOURNEY) IN MILES FROM:Old home address to previous base:Old home address to new base:DECLARATIONI certify that the above information is correct and that I have read and agreed to the terms and conditions of the Relocation Scheme.I agree that any amounts due to be reimbursed by me, in accordance with the terms and conditions of the scheme, may be deducted from my salary or any other monies due to me from the Council in accordance with section 9 above.I agree to the Executive Director of Corporate Resources contacting my Bank/Building Society and obtaining from them such information, as they require in the event of my claiming a mortgage redemption fee from the Council.SIGNATURE:DATE:OUTCOME OF APPLICATIONLevel of assistance approved?Application notified - DateDIRECTOR CERTIFICATIONSignaturePrint nameDateWhen completed and approved by the Director, this form should be returned to:Employment Services, County Hall, Beverley.Date sentAPPENDIX 2Relocation Scheme - Claim FormMR/MRS/MISS/MS (Please delete as appropriate)SurnameFirst NamesHome addressDepartment(for reimbursementto be sent)Post TitlePost NoBasePost CodeDate of AppointmentRELOCATION EXPENSES (Please enclose invoices and receipts)Have you already submitted a claim(s) previously? (If yes, please specify.)Expenses (list all expenses/costs being claimed)Amount?pTOTAL AMOUNT CLAIMEDDECLARATIONI certify that the above information is correct and that I have read and agreed to the terms and conditions of the Relocation Scheme.I agree that any amounts due to be reimbursed by me, in accordance with the terms and conditions of the scheme, may be deducted from my salary or any other monies due to me from the Council.I certify that I have actually incurred the expenses I am claiming and they are not recoverable from any other source.SIGNATUREDATEOUTCOME OF APPLICATIONDirector CertificationTotal Amount Granted?SignaturePrint NameDateWhen completed and approved, this form should be returned to:Employment Services, County Hall, Beverley.Date sent ................
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