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Global Employer Services (GES)

Deloitte in Wales

Our GES practice is a multi-disciplinary offering which advises organisations in their capacity as employers in the area of domestic and international tax, compensation and benefits and strategic reward planning. We provide our clients with integrated solutions and in-depth technical expertise in order to mitigate risk exposure, overall cost and to manage compliance obligations.

Our team in Wales provides the core range of GES services encompassing planning and compliance for both UK-based employees and employees on international assignment either in to or out of the UK.

Our Services

Tax Compliance & Reporting

The GES team manages the varying tax compliance and reporting obligations for both the employer and the employee. From the employer perspective, we will work with companies to ensure full employer compliance, including PAYE and National Insurance withholding and reporting compliance, liaising with HMRC with respect to audits, PAYE reviews, Form 42 reporting, the implementation of dispensations to reduce the employer obligations and PAYE settlement agreements. Our GES team contains a specialist international assignment team that will also work with both the employer and the employee in order to manage the added complexities created by the internationally mobile workforce, including tax return preparation, modified PAYE and NIC scheme operation and year-end reporting obligations and cost management.

Salary Sacrifice Arrangements

With cost reduction being high on the agenda, our GES team is working with many employers (from small to large) to implement various salary sacrifice arrangements. The implementation of effective salary sacrifice schemes provides a substantial cost-saving tool for employers as well as providing the employee with increased net remuneration. A key part of an effective salary sacrifice is HMRC clearance. Our team has extensive experience of obtaining such agreement.

International Movements of Employees

With ever-increasing numbers of companies employing an internationally mobile workforce, our team of international assignment specialists is able to advise on a number of issues facing the employer ranging from the design and review of international policies and assignment compensation structuring, through to home and host country employer and employee compliance. Our team will be able to provide a bespoke offering that will enable companies to effectively manage the movement of staff across borders, while mitigating the associated cost and compliance risks.

Short-term Business Visitors

The risk of host country withholding and reporting obligations is fast becoming one of the major areas of risk identified by tax authorities. Accordingly, we have local specialists that work with many companies to identify and track cross-border workers, advise companies on the associated risk exposure and identify the appropriate host country reporting relaxations that may be in place to protect such individuals from unnecessary reporting and withholding obligations.

Share schemes

Our team also works with many companies in relation to the design and implementation of all types of equity and cash incentive plans. We have considerable experience of working with large and small organisations in this arena including assisting UK employer’s operating overseas’ parent incentive plans in the UK. In this regard we regularly assist organisations in dealing with their tax and social security obligations (including cross-border issues) as well as those seeking to achieve income tax, NI and corporation tax savings.

As well as designing these plans our expertise includes advising clients on the associated reporting and withholding obligations and we have assisted many organisations in putting in place internal mechanisms to assist in the correct operation of these arrangements.

Pensions Consulting

The actuaries and benefits consultants from the Deloitte pensions team can help with all corporate pensions issues from giving your defined contribution scheme a health check, being ready for auto-enrolment to helping you understand the latest changes to the taxation of pensions and from negotiating funding valuation results with trustees to implementing non-cash funding for defined benefit schemes.

Car Fleet Consulting

The provision of company cars to employees can be a sensitive area – one on which employees could potentially base their decision on whether or not to accept a job offer. It is also a significant payroll cost to any employer, often being second or third to salary and pension costs. We offer a wide range of car and cash related services for UK and international organisations across all industry sectors, including:

  • Corporate Car Fleet Review – Developing new or reviewing existing corporate car fleet policies, including employee car ownership schemes. We can assist with identification of cost savings on a car’s ‘whole life cost’ basis, private fuel provision, increasing employee choice, and RFP / procurement support for sourcing fleet providers.
  • FLEX Cars – Designing salary sacrifice for company car schemes.
  • SMART Miles – Optimising cash allowance and fuel reimbursement to reduce costs.
  • External market benchmarking – Reviewing the competitiveness of car and cash allowance provision against the external market place.
  • Employee communication – Preparation and review of effective employee communication and FAQ material to communicate changes to existing, and the introduction of new car policies.
  • Web-based technology – Provision of supporting technology for the design, delivery and operation of car and cash allowance schemes.

For further information of any of the above GES services, please contact Theresa Williams.

Useful links

  • Meet the team
  • Submit a request for proposal
  • Contact us

Key contacts

  • Ian Stone
    Partner
    0117 984 2904
  • Theresa Williams
    Director
    029 2026 4534
  • Eira Jones
    Director
    029 2026 4088

Highlights

Pensions & Automatic Enrolment
Automatic Enrolment for the largest businesses in the UK went live in October 2012, whereby employers had to implement a range of new employers’ duties, including automatically enrolling all eligible employees into a pension scheme.

Please contact us  to find out more on automatic enrolment and when and how it might impact your business.

 

Real Time Information (RTI): PAYE Reporting
Many employers have now transitioned onto RTI PAYE reporting. We will be holding a workshop later on in the year to provide highlights on common complexities and challenges that we have witnessed throughout the year. We will also be providing tips and advice with dealing with such complexities and challenges prior to April 2014 when the HMRC penalty regime will come into force.

Please contact us for support in relation to RTI.

 

Statutory Residence Test (SRT)
The new Statutory Residence Test (SRT) rules are challenging to interpret and apply. The Test may have an impact on the way in which expatriate individuals are currently taxed in the UK, and also the way in which employers track and operate payroll for expatriates.

Please contact us to find out more on SRT.

 

Forthcoming Deadlines

October 31 2013 Deadline for paper submission of self-assessment tax returns for tax year ended 5 April 2013
January 31 2014 Deadline for online submission for self-assessment tax returns for tax year ended 5 April 2013
  Deadline for paying self-assessment ‘balancing payments’ for tax year ended 5 April 2013
  Deadline for first self-assessment payment on account for tax year ended 5 April 2014


Current compliance topics are covered in our quarterly Lunch Club (Next Luncheon – TBC)

 

 

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