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Discussing automatic-enrolment pensions with clients and colleagues is one of the most time-intensive aspects of payroll administration. In practice, the initial pension setup usually requires decisions in two principal areas: the tax treatment of pension contributions and the basis on which pensionable pay is calculated. Once these settings hav...


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Legislative changes introduced in 2005 significantly altered how backdated pay awards are treated when calculating average weekly earnings for Statutory Maternity Pay (SMP). These changes are commonly referred to as the Alabaster ruling, following a decision by the European Court of Justice.

Despite ...


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