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Employee compensation

Find out about non-statutory pay and employee benefits with our selection of articles, books and online resources.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Background to pay and benefits

Ben Hancock, Helen Hargreaves, Tim Kelsey, Mike Nicholas, Kate Upcraft, Val Woodland Payroll Management Bloomsbury Professional 2021

Detailed legal and best-practice information on employee pay and benefits, written for payroll managers.

Employee Benefits

Julia Penny Accounting Principles for Tax Purposes Bloomsbury Professional 2021

A full chapter on FRS 102 section 28, in this accessible introduction to the accounting rules relevant to tax computations in the UK.

Benefits and Expenses

Peter Rayney Tax Planning for Family and Owner-managed Companies 2020-21 Bloomsbury Professional 2021

Chapter containing advice on tax planning for benefits and expenses, written for anyone who advises or runs a family or owner-managed company. Topics covered include: company cars and vans, travel and subsistence costs, living accommodation and other common employee benefits.

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Disclosures about termination benefits

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits includes a section on disclosures about termination benefits

Employee benefits

This chapter of the handbook looks at employee benefits with sections on: pensions auto-enrolment; shares and share options; company cars; flexible benefits; and taxation of benefits.

Employee benefits

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits gives a comparison of FRS 102 Section 28 and IFRS, and covers short-term employee benefits, post-employment benefits, defined contribution plans, defined benefit plans, costs of administering employee benefit plans, other long-term employee benefits, termination benefits, group plans, death-in-service benefits, and disclosures.

Employee share schemes

Accounting treatment, tax relief and reporting obligations for employee share schemes.

Income from employment 2

Explains how an employee's benefits in kind are calculated for income tax purposes, including salary sacrifice and company vehicles.

Paying staff

This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.

Reward management

Understanding and implementing effective reward strategies in your organization.

Reward strategy

This title provides guidance on combining human resource management with business strategy. This chapter looks at the definition and need for a reward strategy, the characteristics, structure and content of the strategy, the guiding principles, developing a strategy and what makes an effective strategy.

Termination benefits

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits includes a section on termination benefits

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Making it personal

Article discusses employee benefits flexibility and how different generations in the workforce from generation Z to those nearing retirement will have differing priorities when it comes to benefits.

New employee retention tool has four legs and goes woof

Article looks at the pet friendly policies introduced by some banks and fintechs and why they work.

The most effective employee benefits don't have to cost you anything

Article looks at the end of more 'gimmiky benefits' in favour of a smaller number of genuinely core benefits are much more attractive such as flexible working opportunities, the baility to purchase extra holiday, high street discounts and cycle to work schemes.

Should performance be linked to pay? For decades, companies have given bonuses and raises based on employee performance. But is this truly the most effect way of ensuring each employee gives their best?

The article discusses giving of bonuses and raises based on employee performance due to direct link between employees performance and pay or increases received and reasons behind its increased use in industry. Topics discussed include, performance reviews due to changing nature of working in teams and need of developing people faster across the board.

How can employers do more to support working fathers?

The article presents the views of employee benefit professionals Paula Cunnington, Jeremy Davies, Megan Jarvie on how employers can help support working fathers. Cunnington notes the benefits of shared parental pay, and the need to implement reforms in paternal leaves and flexible working hours for dads according to Davies. Moreover, Jarvie also noted the significance Young Dads Collective program which helps young fathers to cope up with parenthood.

Legally-compliant long-service award schemes

The culture of long-service awards is well established in the UK, but how can employers ensure they stay on the right side of equality and diversity law?

Employee share schemes see great activity

The author uses Sports Direct's recent share payout to staff, which is worth 75% of their base salary, as an example of a growing trend for employee share ownership.

Command performance

The article discusses the significance of integrating employee incentive plans with their flexible benefits schemes in Great Britain. It states that several employers are combining these two benefits to boost their overall reward package. It mentions that through these schemes, their employees are most likely to produce good and high quality performance. It notes that they can also reduced company's communication and administration expenses.

Employee benefits

Chartered Institute of Personnel and Development

Factsheets and reports from CIPD on employee benefits, flexible and voluntary benefits, and workplace pensions. Registration required to access content.

Employee pay

Chartered Institute of Personnel and Development

Factsheets and reports from CIPD on staff benefits, pay structures, pay progression, bonuses and incentives and performance related pay. Registration required to access content.

Expenses and benefits A-Z

HM Government

Government guidance on individual expenses and employee benefits presented in an A-Z list

Staff motivation

Invest Northern Ireland

nibusiness info guidance on leading and motivating staff, controlling staff turnover and implementing staff incentive schemes.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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