Honoraria & Expenses Changes

In order to avoid various taxation and employment law issues:

1. All honoraria will have to be paid via HQ from now on, and will be fully taxable.

There is no limit to the amount paid, but there is still some doubt as to whether honoraria can be paid to anyone other than branch officers (inc. auditors).

Implications for us:

May not be able to pay honoraria to stewards & senior stewards.

Honoraria paid will be taxable

We need to review our position - what honoraria will we be recommending to AGM (in respect of posts held in 2009)?

2. Expenses paid will have upper limits.

Implications for us:

The maximum expenses payable compared with what we currently pay are attached - together with what I am suggesting we should pay from now in in light of the changes.

The HQ document relating to the above can be accessed at with faqs at