Accommodation Policy

Transcription

1 Accommodation Policy Department Policy Owner Policy Title Version 3.0 Replaces V2 September 2009 Human Resources Debbie Moore (HR Director) Accommodation Policy Issue Date May 2011 Contact Name Head of HR and HR Business Partners 1. Policy Statement The purpose of this policy is to provide guidance on the rules and regulations that are in place for all employees who manage or reside in Company provided accommodation. The provision of accommodation cannot be guaranteed and will only be available where it is deemed to be of commercial benefit to the better operation of the business. 2. Scope This policy will apply to all salaried and hourly paid employees of Spirit Pub Company living in Company provided accommodation. 3. Policy Details 3.1 Accommodation Definitions Company accommodation referred to in the policy includes all accommodation that is provided by the Company in relation to employment. Definitions of accommodation include: On-Site - any accommodation located above or attached to the pub. Freehold - property owned by the Company that may be situated within the grounds of the pub or nearby. Rented property that is privately rented by the Company and used to provide accommodation for employees. Houses of Multiple Occupation (HMO s) - are currently defined as properties with three or more floors, not including an uninhabitable cellar, where five or more residents from two or more family groups live. This definition may vary between Local Authority s and is subject to revision from time to time. Business Development Managers (BDM s) and General Managers are responsible for ensuring that they are familiar with and comply with the prevailing HMO stipulations. Any of the above accommodation types can be classed as an HMO if they match the relevant criteria. 3.2 Who should use Company Accommodation? The provision of accommodation is not automatic and cannot be guaranteed but where applicable must be reserved for key Team Members within each Pub General Manager, Deputy General Manager, Kitchen Manager, Chefs and Team Leaders Where available, other employees should only be offered Company accommodation if they work, on average, 30+ hours per week and the key Team Members listed above have already been accommodated. Spirit Pub Company Accommodation Policy 1

2 3.2.3 Company accommodation will only be provided to non-employees where they are the partner / children of the General Manager In some limited circumstances, partners / children of other salaried employees, who are not employees, may be permitted to share Company provided accommodation provided the Operations Director has given written authorisation Accommodation is provided to named employees and their identified partner / children (where applicable) as a single, private home. No other person is permitted to reside in the Company accommodation whether temporarily or permanently, without the express written consent of the Operations Director Accommodation provided to Team Players is for their sole occupation only The use of any Company provided accommodation for the conduct of any professional trade or business, or the letting of rooms or receiving paying guests is strictly prohibited. 3.3 Occupancy If there is more than one family group living in the accommodation, there must be no more than 4 individuals occupying that property, unless it is registered as a HMO. Family group is defined as a co-habiting couple and their children (where applicable) Where the accommodation is registered as a HMO, the number of people living in must never exceed what has been stipulated on the HMO license (see below) Only designated bedrooms may be used as sleeping accommodation and no more than 2 people are permitted to occupy a designated bedroom Any unauthorised occupants found to be residing in Company accommodation will be given 7 days notice in writing to leave the accommodation. Failure to do so will result in eviction proceedings being commenced. The Company will seek to recoup the eviction costs from the individual concerned The right of occupation for employees and their family will cease upon termination of employment, transfer to another place of business for the Company, non-compliance with the standards set out in this policy, the Accommodation Agreement or the terms & conditions of employment, or with 14 days notice in writing If an employee does not vacate Company provided accommodation on the date of leaving or as agreed, eviction proceedings will be commenced immediately. In all cases the Company will seek to recoup the eviction costs incurred from the individual concerned. There will be no compensation for loss of accommodation under any circumstances. 3.4 Deductions General Managers are currently exempt from paying a live-in charge where accommodation is provided for the better performance of their duties as defined by Her Majesty s Revenue & Customs (HMRC). However they will be liable for deductions in respect of Council Tax (please see Council Tax policy) and any taxable benefit in kind liability that may arise out of the provision of accommodation will be declared on the employee s P11D Where an employee is the partner / child of the General Manager, and occupies the accommodation with the General Manager, they will be considered exempt from the Benefit In Kind tax liability under current HMRC guidelines. Therefore they will not pay the live-in contribution while they Spirit Pub Company Accommodation Policy 2

3 continue to share Company provided accommodation with the General Manager. Payroll must be notified of this exemption by the relevant BDM Where an employee who is not the General Manager takes on temporary responsibility for the running of a pub, in the absence of the General Manager, for a period of more than four weeks, they will be exempt from accommodation contributions, if they are required to live on site for the better performance of their role. If they continue to live on site after the General Manager returns / is appointed, the accommodation contribution will apply All other employees living in Company provided accommodation pay a live-in contribution which is currently 30 per week ( 120 each four week pay cycle), which is deducted from their wages. A proportion of this deduction will count towards the cost of Council Tax and utilities for the property in which the employee resides. If there is any additional benefit in kind tax liability arising out of the employee s occupation of Company provided accommodation, this will be declared on the individual s P11D. The live-in contribution will be reviewed on an annual basis and any changes will be advised in writing Live-in contributions will be deducted from any statutory or non-statutory pay made to the employee whilst they are registered as residing in Company provided accommodation. This includes but is not restricted to; Company Sick Pay (CSP), Statutory Sick Pay (SSP), Holiday pay, Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP) Where work is required to return accommodation to its original condition (excepting normal wear and tear), the Company reserves the right to make deductions from employee s pay to compensate for this work. 3.5 Arrears policy Where an employee is living-in, but is absent from work without pay, the livein contribution will accumulate. Once the employee is receiving pay, the accommodation arrears will be deducted at 10% of their total (gross) wage each pay period until the arrears are paid Examples of when arrears may accumulate include during extended maternity leave, unauthorised absence, long-term sickness absence and the provision of incorrect live-in data If an employee leaves work without the accommodation arrears being paid back in full, any outstanding amount will be deducted from the final pay. If there is no final pay owing, or it is insufficient to cover the arrears, the employee will be required to make a payment to the Company to clear these arrears. 3.6 Tax Implications The Company considers that General Managers (including their partner / children who are employed in the pub) are exempt from the benefit in kind tax liability in respect of on site accommodation that is provided for the better performance of their duties. However if HMRC does not consider a particular General Manager to be covered by this exemption the taxable benefit in kind for the accommodation provided will be declared on the individuals P11D. If the HMRC does not consider the General Managers partner / children (who are employed and live-in) to be covered by this exemption they will be required to pay the prevailing benefit in kind contribution from their four weekly pay All General Managers are liable to pay tax on the utilities that are provided as a benefit of living in Company provided accommodation and this will be Spirit Pub Company Accommodation Policy 3

4 declared on their P11D as required by HMRC. This amount is stipulated by HMRC and may be revised from one year to the next Salaried non-managers and Team Players are not exempt from the benefit in kind tax liability of having accommodation provided. However, in most cases this liability will be covered by the 30 per week live-in contributions that salaried non-managers and Team Players pay towards the provision of accommodation, council tax and utilities. Where HMRC do not find that this deduction is sufficient to cover the benefit in kind tax, any additional liability will be declared on the individuals P11D HMRC does not consider General Managers, or any other employees, living in rented accommodation to be exempt from the tax liability arising from this benefit. Therefore the benefit of living in rented accommodation will be declared on the individual s P11D. This value is based on the annual rent paid by the Company minus any live-in contributions paid by the employee. As General Managers do not pay any live-in contributions, the full value of the rent has to be declared on their P11D Any Team Members occupying rented accommodation will have an amount for heat and light declared on their P11D. The HMRC does not consider the live-in contribution to be sufficient to offset the value of the rent, council tax and utilities. 3.7 Responsibilities It is the General Manager s responsibility to ensure that all accommodation records are accurate and up to date. This includes, but is not restricted to the following elements: i. All employees living in Company provided accommodation must be listed against the correct accommodation address on the Back Office System. ii. When an employee moves accommodation, the General Manager must update the accommodation records immediately to show the new address. iii. All employees living-in must have the live-in indicator highlighted to ensure accurate records are kept for each employee who has the benefit of Company accommodation. iv. Where the live-in employee(s) is also the partner / child of the General Manager, the BDM must authorise for the employee to be exempt from the normal live-in contribution by advising payroll in writing. v. All employees must sign and have on their personal file, a copy of the live-in deductions letter and Accommodation Agreement before being vi. allowed to occupy Company accommodation. Where an exception has been made and dependants are living with an employee, this must be declared and their details input onto the Back Office System It is the BDM s responsibility to provide HR with accurate and up to date occupancy information on all salaried employees. When a salaried employee moves from one accommodation address to another, the BDM should complete a change form so that this information can be updated on the system to ensure the Company is compliant with HMRC and other statutory requirements Where the property is considered to be a HMO, General Managers must ensure that the stipulations of the associated license or registration scheme are fully followed Upon moving into accommodation, a Schedule of Condition and Inventory will be completed by the Line Manager and a copy provided to the occupant. The Spirit Pub Company Accommodation Policy 4

5 original document must be retained in the occupant s personal file. In the case of General Managers, this will normally be completed by the BDM. General Managers are responsible for completing inventories and a Schedule of Condition for all other employees who live in Company provided accommodation. Accommodation must be returned to the Company in the same condition as when the occupant took up residence It is the responsibility of both the BDM and General Manager to ensure that all Company accommodation, including rented property, is not vandalised or misused by the occupant(s). Inspections must take place at least once every 6 months and an updated Schedule of Condition completed. A copy of the Schedule of Condition must be given to the occupant and the original retained on their personal file. Any Health & Safety risk must immediately be reported as required. Any damage must be fully repaid by the occupant within an agreed timeframe, which will be confirmed in writing. Photographic evidence may be used to support any such damage The Company is responsible for the structure of the building including roof, walls, foundations, windows including external windowsills, stairs to accommodation, gardens and garages, ensuring that they are sound and secure. The General Manager must notify the Company of any identified works The Company is responsible for providing a cooker and fridge/freezer, sanitary ware and kitchen storage units only for the General Manager s accommodation. In exceptional circumstances, a washing machine/dryer will be provided, with the written authorisation of the Operations Director, if the business circumstances warrant this. The Company will ensure that any provided furniture and kitchen equipment operates, is serviced and is safe, including the maintenance and statutory inspection of all services including gas fires and boilers. Any other items that are listed on the Inventory will not be replaced once they are unusable, and the General Manager will be responsible for their replacement, if they wish to purchase the item. A receipt of purchase must be retained by the General Manager as evidence of ownership The Company is responsible for insuring the building (including Company owned contents of the accommodation) and the business. The General Manager and any other occupants of the accommodation are responsible for the arrangement of contents insurance for their possessions. If high value items (> 1k) are to be kept on the accommodation, an inventory of these must be given to the Business Development Manager prior to moving into the accommodation The Company will pay for gas, water, and electricity used in the accommodation within the agreed budgets set. Occupants are expected to use utilities responsibly and avoid wastage The Company will pay for the installation and connection of one private telephone line for the General Manager, where this service is not already available. The General Manager is responsible for the arrangement of installation, which must be done in their name The occupant(s) is responsible for the payment of telephone bills and any reconnection charges incurred Furniture and furnishings (i.e. mattresses, beds, furnishings, upholstered furniture, cushions and curtains) supplied by the Company and any that are brought in to Company accommodation by employees or members of the employee s household must comply with the Furniture and Furnishings (Fire) (Safety) Regulations 1988, as amended 1989 and The Regulations require such products to be able to pass fire tests specified in certain standards and, in some cases, for the products to be labelled. Spirit Pub Company Accommodation Policy 5

6 Where doubt exists about the fire performance of a product or material the Company will require a copy of the test certificate that can show compliance with the appropriate standard required by the Regulations. Employees are prohibited from bringing in their own furniture, beds etc. into Company accommodation, if it does not meet the above Regulations The occupant is responsible for complying with all statutory requirements such as fire regulations, health and safety regulations etc All Company provided accommodation will be decorated to a standard paint finish, and flooring. The Company will not provide any financial assistance should redecoration be required, whilst the current occupant resides in the Company provided accommodation. 3.8 Children of Working Parents There s no legal age limit for leaving a child on their own, but it s an offence to do so if it places them at risk. Parents can be prosecuted for neglect if they leave a child unsupervised in a manner likely to cause unnecessary suffering or injury to health. (Children and Young Persons Act 2008) It is the responsibility of any parent whose child resides in Company accommodation to ensure that any child under the age of 12 years old is not left alone and is supervised at all times. Please refer to the Company guidelines for further information. 3.9 Rights of Access Company personnel or its authorised representatives / contractors may access the accommodation at any reasonable time to conduct routine inspections or investigations and carry out necessary maintenance BDM and Stock Auditor inspections of accommodation form part of a normal visit, ensuring that accommodation is maintained and that the Company is fulfilling its responsibilities and complying with prevailing legislation. Normally, reasonable notice of visits will be provided. Occupants do not have the right to deny access to any part of the property Any person whose personal property the Company wishes to search has the right to have a witness present. Refusal to allow searches involves a breach of the conditions of employment When a Manager is appointed, for example to cover holiday or sickness absence, they will have the right to occupy the accommodation. The occupant will be responsible for the protection of their own belongings, but must not exclude the other Manager from any parts of the accommodation as necessary for the proper performance of their duties Houses of Multiple Occupancy (HMO s) All HMO s must be licensed with the relevant Local Authority and all rules pertaining to the HMO as stipulated by the relevant Local Authority must be adhered to by both the Company and its employees BDM s and Managers must ensure that the total number of occupants living in Company provided accommodation does not exceed the numbers permitted under the HMO license Where a property is not licensed as an HMO, BDM s and Managers are responsible for ensuring that the number of occupants does not increase to a level where licensing may be required by the applicable Local Authority. Spirit Pub Company Accommodation Policy 6

7 Where areas of the property are excluded from use as accommodation, for example a third floor with no fire escape provision, General Managers and BDM s must ensure that this space remains unused at all times Pets & Animals Pets and animals may not be kept on Company premises, including any external grounds and buildings, except with the written consent of the Business Development Manager. This consent may be rescinded at any time for the security and safety of the business and/or property. A copy of the written consent must be held on the employee s personal file, together with copies of relevant licenses and insurance documents The pet owner must hold the appropriate license and insurance for the animal(s) and is liable for their pet s actions and for any damage caused to Company or third party property by the animal. Any animal that is not suitably insured will not be permitted on Company premises In line with above, any damage caused by the pet to Company provided accommodation must be fully repaid by the occupant within an agreed timeframe, which will be confirmed in writing Only pet varieties of dogs will be permitted, guard dogs are not allowed. The following dogs are prohibited under the Dangerous Dogs Act 1991 and will not be permitted on Company premises under any circumstances: Pit Bull Terrier (including American Staffordshire, American Bulldog, Presa Ceneria, Irish Staffordshire Bull Terrier, Traditional Staffordshire, Old Fashioned Staffordshire); Japanese Tosa; Dogo Argentino; Fila Braziliero Rented Accommodation The provision of rented accommodation will only be considered in exceptional circumstances, where deemed essential for the recruitment and retention of the best people, and where no suitable alternative is available within the existing accommodation portfolio The commencement of a new tenancy agreement or the renewal of any existing rental agreements must be authorised by the National Operations Director in advance. Failure to obtain authorisation of the above agreements will result in the employee or employees paying the full rent on such accommodation Removal expenses The Company will pay reasonable removal expenses for General Managers taking up a new Retail Management position at an alternative pub if they have been asked by the Company to transfer to that pub as part of their permanent role. This will be subject to the General Manager providing two competitive quotes from the business preferred suppliers The General Manager must contact Ops Admin to obtain the names of the business preferred suppliers and obtain a competitive quote from each company. Their BDM and OD will then authorise the preferred supplier to be used. A copy of the quote must be ed to Ops Admin, together with the authorisation of the BDM and OD, so that a Puchase Order can be raised, and sent to the preferred supplier, If a General Manager has chosen to transfer to an alternative pub as part of their permanent role, the Company will pay up to a maximum of 500 towards removal expenses. This will be with the written authorisation of the BDM and Operations Director. The GM will be required to obtain two competitive Spirit Pub Company Accommodation Policy 7

8 quotes from our preferred suppliers, and obtain authorisation from their BDM and OD, as set out in above, if they wish to receive a discretionary payment of up to 500 from the Company, towards the removal costs The Company will not pay removal expenses for General Managers taking up their first appointment with the Company The Company will not pay removal expenses for any other employee under any circumstances The Company will not pay for removal expenses where the General Manager is leaving the business. 4 Non Compliance Failure to comply with the requirements of this policy may, result in the loss of the Company accommodation and, after due investigation, result in disciplinary action which could be up to and including dismissal without notice. 5. Effective Date This policy is effective from May Associated Documents New Starter Authorisation to Deduct letter Accommodation Agreement Terms & Conditions of Employment Risk Assessment Schedule of Condition Inventory 7. Associated Policies Council Tax Policy Health & Safety Policy Investment Policy 8. Associated Legislation (current and future) Housing Acts (1988 & 2004) HMRC Benefit In Kind legislation National Minimum Wage Regulation 1999 Children & Young Persons Act 2008 Furniture and Furnishings (Fire) (Safety) Regulations 1988, as amended 1989 & 1993 Spirit Pub Company Accommodation Policy 8