 MODEL FINANCIAL REGULAT IONS Page  12 of 20 1.1. postage or minor stationery ite ms) shall be refunded on a regular basis, at least  quarterly. 2. PAYMENT OF SALARIES 2.1. As an employer, the council shall make arrangements to meet fully the statutory  requirements placed on all employers by PAYE and National Insurance legislation.  The payment  of all salaries shall be made in accordance with payroll records and the  rules of PAYE and National Insurance currently operating, and salar y rates shall be  as agreed by  c ouncil , or duly delegated  c ommittee . 2.2. Payment of salaries and payment of deductions fr om salary such as may be  required  to be  made for tax, national insurance and pension contributions,  or similar statutory  or discretionary deductions  must be made in accordance with the payroll records and  on the appropriate dates stipulated in employment c ontracts, provided that each  payment is reported to  the  next available  c ouncil  m eeting , as set out in  these  r egulations above. 2.3. No changes shall be made to any employee’s pay, emoluments, or terms and  conditions of em p l o yment without the prior consent of th e [ c ouncil] [relevant c ommittee] . 2.4. Each and every payment to employees of net salary and  to the appropriate creditor  of the statutory and discretionary deductions shall be recorded in a separate  confidential record (confidential cash book). This confidenti al record is not open to  inspection or review (under the Freedom of  I nformation Act  2000  or otherwise) other  than: a) by any  councillor who can demonstrate a need to know; b) by the internal auditor; c) by the external auditor; or d) by any person authorised under Aud it Commission Act 1998 , or any  super s eding legislation . 2.5. The total of such payments  in each calendar  month shall be reported with all other  payments as made as may be required under these Financial Regulations , to ensure  that only payments due for the perio d have actually been paid . 2.6. An effective system of personal performance management should be maintained for  the senior officers. 2.7. Any t ermination payments shall be supported by a clear business case and reported  to the  c ouncil. Termination payments shall onl y be authorised by  c ouncil. 2.8. Before employing interim staff  the c ouncil must consider a full business case.
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