Should you have pet-friendly policies?
A survey by Sainsbury’s Bank indicates that nearly one in six employees are adjusting their work schedules to care for their dogs, such as by modifying their working hours or working from home more regularly. Are there any statutory rights in this area? If not, what are the options?
Employees have no statutory rights to time off to care for pets or arrange veterinary treatment, even if they see those pets as “dependants”. Likewise, there is no statutory right to bereavement or compassionate leave where a pet dies, regardless of how upset an employee might be. You can therefore insist that any time off be taken as paid annual leave - although do be aware that an employee may simply go off sick with depression for a period of time in circumstances of pet bereavement.
However, the Sainsbury’s Bank survey shows that many employees are seeking to balance the demands of dog ownership with their work commitments and so this may be a priority for them when looking for new employment. Therefore, if you are to attract and retain new joiners who are dog owners, you might need to consider:
- highlighting any flexible working arrangements that may be available for a role, such as hybrid working or flexitime
- putting in place pet-friendly policies, such as paid or unpaid leave for employees who get a new puppy or rescue dog, pet bereavement leave, allowing staff to bring their well-behaved dogs to the office on certain days, arranging discounted pet insurance, organising dog-friendly social events, etc.
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Could HMRC recategorise your subcontractors?
You use subcontractors for all your building projects and almost always the same individuals. You’ve heard that this could increase the risk of HMRC recategorising them as employees. What steps can you take to counter this?
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First year discount: can you make a belated claim?
Your business has used the flat rate scheme since you registered for VAT three years ago. A colleague says that you should have reduced your relevant percentage by 1% in the first year. Is this correct and is it too late to claim the discount?
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Can you beat the bonus tax trap?
A fellow director has asked whether his bonus payment can be delayed until after 5 April 2026 to reduce his personal tax bill. Does his plan work and, if so, how does it impact the company’s tax position?