the importance of record keeping

the importance of accurate recordkeeping

In the latest advo hr feature we focus on the importance of keeping documentation and accurate records which now includes collecting and storing personal data relating to the NHS Track and Trace scheme, Coronavirus Job Retention Scheme claims, Job Retention Bonus claims and claiming back SSP.

This is especially important for any has been given due to the that HMRC are conducting audits potential Employment Tribunal circumstance but previously and arrests have been made claims that may be related to others had only been given relating to fraudulent claims processes happening now but a written warning for a similar under CJRS. may not be heard at Employment incident; Tribunal for several years due to the current backlog of cases. Decisions made by employers should have an audit trail to be • Selection processes for furlough and redundancies and justification why these were used. It is vital that accurate records are kept in case HMRC audit the business. Please visit the following link more guidance on this and to see if your business is required able to justify why decisions were made and to keep an accurate record of events. Employment Tribunals With Employment Tribunal claims linked to Coronavirus potentially not being heard until 2022, any decisions made this year will need to be recorded and justified by the employer to ensure that if any cases are lodged there is a clear and accurate reflection of these documented. The burden of proof often falls to the Coronavirus Job Retention and Job Retention Bonus For those employers who have utilised the Coronavirus Job Retention (CJRS) and wish to claim for the Job Retention Bonus, there are specific criteria that needs to be met in order to prove you are able to make the claims. Employers must keep a copy of all records for 6 years relating to CJRS claims, including: • The amount claimed and claim period for each to collect personal data in line with GDPR https://www.gov.uk/ government/publications/jobretention-bonus Statutory Sick Pay You must keep records of SSP that you’ve paid and want to claim back from HMRC. The following records should be kept for 3 years after the date the payment is received for that specific claim: • The dates the employee was off sick; employer to prove they acted employee; • Which of those dates were reasonably and fairly given the circumstances. Things to consider documenting would include: • Ensuring you have any witness statements as soon after the event as possible as given the time lag, key witnesses may no longer work for you by the time a case is heard; • Any decisions to take action that would be different to normal is recorded with a reason given as to why this decision has been made e.g. if a final written warning • The claim reference number for your records; • Your calculations in case HMRC need more information about your claim; • For employees you flexibly furloughed, usual hours worked including any calculations that were required; • For employees you flexibly furloughed, actual hours worked. You may have seen on the news qualifying days; • The reason they said they were off work – if they had symptoms, someone they lived with had symptoms or they were shielding; • The employee’s National Insurance number. You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.