Introduction of ‘Fit Notes’

From 6 April, the traditional sick notes that GPs use to certify that employees are too ill or injured to work will be replaced by a new 'fit note'. GPs will be able to select one of the following options:

• Unfit for work
• May be fit for work, taking account of the following advice

While it is still not sure how this change will work in practice, here's what you can do to get prepared for it.

What you can do

Look carefully at how you currently manage sickness absence. Do you have a consistent approach to return to work?

Take the time to discuss the GP’s medical advice about any reasonable adjustments or limitations with any employees who are affected and help them back to work.

Employers who don’t embrace this new approach could find themselves at an increased risk of disability discrimination claims by not following medical advice.

PAYE code error alert

With the new tax year starting on 6 April 2010 the Tax Office has started issuing the 2010/11 PAYE codes which are sent out on a form P2. A copy of this will also be sent to your employer or payroll agent. However please study it carefully as there have been a large number of faults appearing on the PAYE codes as a result of a new computer system being introduced last summer.

The fault will become apparent if you have changed jobs or have started to receive a pension in the last few years as it does not recognise you have changed jobs and therefore sees you earning two or more wages. It now splits your personal allowance over your current job or pension and any previous employment. Married couples allowances have also disappeared and in some cases the state pension has been understated.

The full personal allowance for 2010/11 is £6475 and if this is not shown on your PAYE code you should contact the Tax Office or your payroll advisor.