The latest Employer Bulletin, the bi-monthly magazine for employers and agents giving up-to-date information on payroll topics has been published.

This edition contains an article about the new PAYE penalties that are being phased in this year in addition to topics on such areas as changes in the National Minimum Wage rates, detailed guidance for Statutory Payments, PAYE payment deadlines, a change in legislation for 50% deduction of tax from gross income and Construction Industry Scheme repayments claims for limited company subcontractors.