ECH2030 - Employer Compliance Officer's Role: Knowledge and Qualities
In order to carry out their duties effectively the ECO should
- have a sound knowledge of
- PAYE
- Employment Income
- NICs
- the types of books and records associated with the preparation and payment of wages, salaries, benefits, SSP, SPP, SAP and SMP
- basic book-keeping
- CIS (if required).
Instructions and procedures can frequently change. As a result
ECOs should take time to become aware of all changes.
When undertaking Reviews the ECO will
- visit various kinds of businesses
- face a variety of systems in the preparation or maintenance of accounts and records,
- meet many different types of personality.
Throughout the progress of each review the ECO must therefore
- be able to adapt to the type of records produced
- exercise constant care when reviewing those records
- be alert and show intelligent curiosity
- not be afraid to ask appropriate questions after making a reasonable effort to find the answer
- obtain the facts without suggesting any criminal intent, even when fraud may be suspected
- be courteous, firm and tactful in pursuing enquiries into potential irregularities
- remember each employer is unique, so a routine mechanical approach is not acceptable
- show appreciation of the burdens placed upon employers in complying with the Regulations.
