WCVA Trustee news 17 December 2008 / 17 Rhagfyr 2008

Governance

Trustee Code of Conduct
The Charity Trustee Networks has published, Codes of Conduct for Trustees, a practical resource to help charities introduce, develop and use codes of conduct for trustees which are appropriate for their own organisations. Codes of conduct are a useful way of trying to avoid problems on the board, and to help address them when they do arise. The booklet includes example codes of conduct, useful tools, signposting to other resources and case studies demonstrating how other charities have used codes of conduct.

Credit Unions Code of Governance
Developed in partnership with credit unions and other stakeholders, ABCU the credit union umbrella body, has published Code of Governance for Credit Unions, with 45 standards of good governance against which credit unions can measure their success and compliance.

Tax and VAT

VAT supplies
All VAT invoices issued on or after 1 December 2008 must show VAT at the new rate of 15%. The exception to this is where goods or services are provided more than 30 days before the VAT invoice is issued or where payment has been received before 1 December. In these cases, the VAT due is 17.5%.

However, there are optional rules which would allow suppliers to apply the 15% VAT rate. Where an invoice has already been issued or payment received before 1 December, but the goods or services will be provided/carried out after 1 December, a supplier may opt to apply the 15% rate. This would be beneficial for any non-VAT registered customers or those unable to recover in full the VAT they are charged.

For Continuous supplies of services, a tax point is created whenever payment is received or an invoice issued, whichever is the earliest. If a customer has already paid in advance of receiving a supply, the supplier has a choice of which VAT rate to apply. If the supplier opts to apply the new rate this can only be done for the value of the supply taking place post 1 December. If he does not opt to apply the new rate, VAT is due at the rate in force at time of payment (i.e. 17.5%). The supplier will need to consider how the value of the work carried out post 1 December can accurately be determined.

Accounting and finance

Pre Budget Report 2008
The following items from Pre-Budget Report 2008 may be of particular interest to the sector:

• VAT: the higher rate of VAT will be reduced from 17.5 per cent to 15 per cent with effect from Monday 1 December to 31 December 2009. In spite of press speculation, nothing was said about increasing the rate after that to 20 per cent in order to recoup the expenditure foregone: instead, the Chancellor made a point of stating that it would return to 17.5 per cent.
• Income tax allowances: the increase in the income tax personal allowance by £120 a year will be made permanent and increased to £145 a year in April 2009.
• NICs: National Insurance Contributions for both employees and employers will by increased by half a percent in April 2011 but, at the same time, the starting point for NICs will be raised to align it with that of income tax.
• Higher-rate income tax: from April 2011 a new rate of income tax of 45 per cent will be levied on income over £150,000. At the same time, those with incomes between £100,000 and £140,000 will see the value of their personal allowance reduced to the same level as that received by a basic-rate taxpayer and those with incomes above £140,000 will lose the personal allowance altogether.
• Business rates on empty properties: for 2009/10, empty commercial properties with a rateable value below £15,000, will be exempt from business rates. The Treasury estimates that this covers 70 per cent of all empty properties.
• Small businesses’ tax: The Chancellor’s decision to defer the increase in the small companies rate of corporation tax is likely of to be of only marginal interest to the sector: more important is a commitment that HMRC will enable firms facing difficulties to spread their tax on a timetable that they can afford: this includes not only VAT, but corporation tax, income tax and NICs.
• Small Business Finance Scheme: the Chancellor announced the offer of credit through a temporary Small Business Finance Scheme, worth £1 billion, to enable small businesses to borrow sums from a thousand pounds to a million pounds at more flexible terms than before.
• Energy: the Chancellor announced that Ofgem is to monitor price changes and publish quarterly reports detailing the link between wholesale and retail fuel prices – with the implied threat of legislation if the energy utilities do not pass on reductions in wholesale costs.
• Debt and social exclusion: the Chancellor announced £15m of new funding for free debt advice, available to everyone regardless of circumstances.
• Vehicle Excise Duty: the introduction of new bands of VED, reflecting fuel efficiency, is to go ahead; however, the new regime will phased in with new rates and lower increases. In 2009, duty rates for all cars will increase by a maximum of £5, and differential increases in duty will start in 2010. Even then, though the more polluting cars will see duty increased, it will be up to maximum of £30.

Baker Tilly accountants have produced an excellent guide to the Report.

Charities SORP 2005
The Accounting Standards Board (ASB) is tasked with establishing and improving standards of financial reporting. In order to achieve this, the ASB issues accounting standards and, for particular sectors, further guidance is also provided in Statements of Recommended Practice (SORPs).

The Code of Practice of the ASB requires SORP making bodies to undertake annual reviews of any SORPs in issue. In December 2007 Charities SORP 2005 Information Sheet – Number 1 was issued, and in June 2008 this was followed by the publication of Information Sheet 2, which continues the series until the SORP is completely updated again.

Baker Tilly accountants have produced an excellent summary and guidance on the Information sheets and all trustees involved in managing their charity’s finances are recommended to access this resource.

Charity Commission

Governing documents
The Charity Commission has published an updated version of CC36 – Changing your Charity’s Governing Document. The new guidance replaces Amending charities’ governing documents: Orders and Schemes (CC36) to take into account the provisions of the Charities Act 2006 and to present the guidance in a more accessible format. This latest version includes further amendments to section C to clarify the position with regard to changes permitting trustee benefits.

Green charities
The Charity Commission has published a report reflecting the experience of charities in taking environmental responsibility. Going Green: charities and environmental responsibility (RS17), shows how 21 charities interested in environmental sustainability are tackling the challenge - from basic steps to fundamental changes in the way they deliver their services. The report is published as the Commission encourages more charities to consider the need to develop environmentally sustainable ways of working to help them maximise their effectiveness.

Miscellaneous

Third sector research
Third sector research consultancy nfpSynergy, has a new web site, which offers improved access to its downloadable range of reports. These can be sorted by category (e.g. internet, campaigning, fundraising), and there will soon be links to useful reports from other sources.

Consultation guidance
The Office of the Third Sector has published, Better together: improving consultation with the third sector, a handbook to help public servants open up the consultation process with third sector workers. The handbook accompanies new research by Involve on effective and innovative ways of consulting with the third sector, which illustrates how third sector organisations can influence the debate about local needs and can provide unique perspectives and insights as to how those needs are addressed. It also encourages an environment in which the third sector can work in partnership with government and can campaign for change while retaining its independence.

Charity shop risk assessment
Trustee news has previously reported on the example risk assessments added to the HSE's case studies on its website. A new one for charity shops has been added and there are already ones for village halls and business offices.

Defaulting tenants
Geldards LLP solicitors’ Commercial Property Newsletter – Autumn 08, provides a host of guidance on dealing with rent arrears etc arising from defaulting or insolvent tenants. Whilst we may not wish to acknowledge the possibility of such things occurring, in these straightened times third sector organisations may either find themselves with defaulting tenants, or being in default themselves. A copy of the Newsletter will be appearing on the Geldards website in the New Year.

Employment law and practice

Dispute resolution
Further to the brief item in last month’s Trustee news, her is a more detailed overview produced by CMC Cameron McKenna solicitors:

The repeal of the statutory dispute resolution procedures was made final with the Employment Act 2008 receiving Royal Assent and the new Acas Code of Practice on Disciplinary and Grievance Procedures being published. These are expected to take effect on 6 April 2009. The Employment Act will not only repeal the statutory dismissal, disciplinary and grievance procedures but also give tribunals the discretion to increase or reduce awards by up to 25% if the employer or employee unreasonably fails to comply with the new Acas Code of Practice.

The final version of the Code of Practice addresses many of the criticisms raised on publication of the draft in May. In particular there are some meaningful obligations for employees and their representatives, so there is now something for Employment Tribunals to use as benchmarks for assessing whether there should be any reduction in the award of compensation. Employees are required to:

• raise and deal with issues promptly;
• not unreasonably delay meetings or decisions;
• act consistently.

There is also some useful guidance on two tricky areas: first, judging the reasonableness of an employee’s choice of companion; and second, dealing with disciplinary cases where the employee persistently fails to attend. The Code now says if an employee is persistently unable or unwilling to attend a disciplinary meeting without good cause, the employer can make a decision on the evidence available without the employee attending a hearing.

There are several issues that may still cause confusion. The Code refers to the promotion of "fairness and transparency" although transparency is not cited as an aim in the enabling legislation. Also, the Code provides for the power of dismissal to reside with a manager "who has the authority to do so". Employers must ensure that the manager taking any disciplinary hearing that might result in dismissal does actually have authority to dismiss. Referring the decision to a more senior manager after the disciplinary hearing will make the dismissal unfair on ordinary principles.

The Code expressly does not apply to dismissals due to redundancy or the non-renewal of fixed term contracts on their expiry. The accompanying Guide is awaiting publication.

Age discrimination
In Chief Constable of West Yorkshire Police v Homer, the EAT held that a requirement that an employee had to have a law degree to be entitled to graded at a higher pay scale did not put a 61-year old employee at a particular disadvantage on the grounds of his age, even though he could not have obtained a degree (studying part-time) before he retired. The EAT reasoned:

• The requirement of a law degree was not something required only of those over a certain age. Nor was it in principle more difficult for an older person to obtain the qualification that it was a younger person.
• Whilst the Claimant could not materially benefit from any law degree he might obtain, that was because his working life was limited by his age. The EAT described such a disadvantage as "the inevitable consequence of age; it is not a consequence of age discrimination" (para 39), drawing an analogy with an employee who complained that a universal payrise was discriminatory because he, being closer to retirement, had less time than younger colleagues to enjoy it.

The decision need not however spell all doom and gloom for Claimants. Had Mr Homer been able to establish the requisite disadvantage, the EAT stated that it would have upheld the tribunal's finding that any age discrimination was not justified as the requirement was not a proportionate means of achieving the recruitment and retention of appropriately qualified staff.

Compensation limits
The annual increase in compensation limits has just been published (for dismissals and other trigger events occurring after 1 February 2009). The key increases are:

• compensatory award: £63,000 to £66,200
• a 'week's pay': £330 to £350
• maximum redundancy payment: £9,900 to £10,500

Full details can be found here.

Newyddion Ymddiriedolwyr

Llywodraethu

Cod Ymddygiad i Ymddiriedolwyr
Mae’r Rhwydwaith i Ymddiriedolwyr Elusennau wedi cyhoeddi, Codes of Conduct for Trustees, adnodd ymarferol i helpu elusennau i gyflwyno, datblygu a defnyddio codau ymddygiad i ymddiriedolwyr, codau sy’n briodol i'w sefydliadau hwy eu hunain. Mae codau ymddygiad yn ffordd ddefnyddiol o geisio osgoi problemau ar y bwrdd, ac o’u helpu i fynd i’r afael â phroblemau fel hyn pan fyddant yn codi. Mae’r llyfryn yn cynnwys codau ymddygiad enghreifftiol, arfau defnyddiol, ac mae’n cyfeirio pobl at adnoddau eraill ac at astudiaethau achos sy'n dangos sut mae elusennau eraill wedi defnyddio codau ymddygiad.

Cod Llywodraethu i Undebau Credyd
Datblygwyd y Code of Governance for Credit Unions ar y cyd â’r undebau credyd a rhanddeiliaid eraill gan ABCU, sef y corff ambarél ar gyfer undebau credyd. Mae’n cynnwys 45 o safonau llywodraethu da y gall undebau credyd eu defnyddio i fesur eu llwyddiant ac i weld a ydynt yn cydymffurfio.

Treth a TAW

TAW ar nwyddau/gwasanaethau
Rhaid i bob anfoneb TAW a roddir o 1 Rhagfyr 2008 ymlaen ddangos TAW ar y gyfradd newydd, sef 15%. Yr eithriad i hyn yw lle bydd nwyddau neu wasanaethau wedi cael eu darparu fwy na 30 diwrnod cyn rhoi’r anfoneb TAW neu lle derbyniwyd y taliad cyn 1 Rhagfyr. Dan yr amodau hyn, y TAW sy’n ddyledus fydd 17.5%.

Serch hynny, caiff cyflenwyr ddewis defnyddio’r gyfradd TAW 15% neu beidio dan reolau dewisol. Os oes anfoneb wedi’i rhoi eisoes neu os yw’r taliad wedi’i dderbyn cyn 1 Rhagfyr, ond bod y nwyddau’n cael eu darparu/y gwaith yn cael ei wneud ar ôl 1 Rhagfyr, caiff cyflenwydd ddewis defnyddio’r gyfradd 15%. Byddai hyn yn fanteisiol i gwsmeriaid nad ydynt wedi'u cofrestru ar gyfer TAW neu'r rheini na allant adennill yr holl TAW a godir arnynt.

Os yw’r gwasanaethau’n cael eu darparu’n ddi-dor, crëir pwynt treth pa bryd bynnag y derbynnir taliad neu pan roddir yr anfoneb, pa un bynnag sy’n digwydd gyntaf. Os oes cwsmer eisoes wedi talu cyn derbyn nwyddau/gwasanaeth, caiff y cyflenwydd ddewis pa gyfradd TAW i’w defnyddio. Os bydd y cyflenwydd yn dewis defnyddio’r gyfradd newydd, dim ond ar gyfer gwerth y nwyddau/gwasanaeth a ddarperir ar ôl 1 Rhagfyr y ceir gwneud hyn. Os bydd yn dewis peidio â defnyddio'r gyfradd newydd, bydd TAW yn ddyledus ar y gyfradd a oedd mewn grym adeg y talu (h.y. 17.5%). Bydd angen i’r cyflenwydd ystyried sut mae pennu’n gywir faint oedd gwerth y gwaith a gafodd ei wneud ar ôl 1 Rhagfyr.

Cyfrifo a chyllid

Adroddiad Cyn y Gyllideb, 2008
Efallai y byddai’r eitemau a ganlyn o’r Adroddiad Cyn y Gyllideb, 2008 o ddiddordeb arbennig i’r sector.

• TAW: gostyngir cyfradd uwch TAW o 17.5 y cant i 15 y cant o ddydd Llun 1 Rhagfyr tan 31 Rhagfyr 2009. Er gwaetha’r hyn a ddywedwyd yn y wasg, ni soniwyd dim am gynyddu’r gyfradd i 20 y cant wedi hynny er mwyn adennill y gwariant: yn hytrach, gwnaeth y Canghellor bwynt o ddweud y byddai’n dychwelyd i 17.5 y cant.
• Lwfansau treth incwm: bydd y cynnydd o £120 y flwyddyn yn y lwfans treth incwm personol yn cael ei wneud yn barhaol ac yn cael ei gynyddu i £145 y flwyddyn ym mis Ebrill 2009.
• Cyfraniadau Yswiriant Gwladol: Bydd Cyfraniadau Yswiriant Gwladol i gyflogeion ac i gyflogwyr yn cynyddu hanner un pwynt canran ym mis Ebrill 2011, ond, ar yr un pryd, bydd y pwynt cychwyn ar gyfer y cyfraniadau hyn yn cael ei godi er mwyn iddo fod yn gyson â’r pwynt cychwyn ar gyfer treth incwm.
• Treth incwm ar gyfradd uwch: o fis Ebrill 2011, codir cyfradd treth incwm newydd, sef 45% ar incwm dros £150,000. Ar yr un pryd, gostyngir lwfans personol pobl sy’n ennill incwm rhwng £100,000 ac £140,000 i’r un lefel â'r lwfans a gaiff trethdalwr sydd ar y gyfradd sylfaenol a bydd y rheini sy'n ennill incwm dros £140,000 yn colli'r lwfans personol yn llwyr.
• Ardrethi busnes ar eiddo gwag: ar gyfer 2009/10, bydd eiddo masnachol gwag sydd â gwerth trethiannol is na £15,000, yn cael ei eithrio rhag talu ardrethi busnes. Amcangyfrifa’r Trysorlys bod hyn yn berthnasol i 70 y cant o’r holl eiddo sy’n wag.
• Treth ar fusnesau bach: Ni chaiff penderfyniad y Canghellor i ohirio cynyddu cyfradd y dreth gorfforaeth i gwmnïau bach fawr o ddylanwad ar y sector: ymrwymiad pwysicach yw'r ymrwymiad y bydd Cyllid a Thollau EM yn galluogi cwmnïau sy’n ei chael hi’n anodd talu eu treth i’w thalu fesul tipyn, yn ôl amserlen y gallant ei fforddio. Nid dim ond TAW y mae hyn yn ei chynnwys, ond treth gorfforaeth, treth incwm a chyfraniadau YG hefyd.
• Cynllun Cyllid i Fusnesau Bach: cyhoeddodd y Canghellor y cynigir credyd drwy gyfrwng y Cynllun Cyllid dros dro i Fusnesau Bach, sy’n werth £1 biliwn, er mwyn galluogi busnesau bach i gael benthyg rhwng mil o bunnoedd a miliwn o bunnoedd ar delerau mwy hyblyg nag o'r blaen.
• Ynni: cyhoeddodd y Canghellor y bydd Ofgem yn monitro newidiadau mewn prisiau ac yn cyhoeddi adroddiadau chwarterol yn rhoi manylion ynglyn â’r cysylltiad rhwng prisiau cyfanwerthu a manwerthu tanwydd. Mae’n lled-fygwth deddfu oni fydd y cwmnïau ynni'n trosglwyddo i’w cwsmeriaid unrhyw ostyngiad a ddigwydd yng nghostau ynni ar lefel gyfanwerthu.
• Dyled ac allgáu cymdeithasol: cyhoeddodd y Canghellor £15 o arian newydd ar gyfer darparu cyngor di-dâl ynglyn â dyledion, ac y bydd y cyngor hwnnw ar gael i bawb, ni waeth beth y bo'u hamgylchiadau.
• Treth Cerbydau: bwrir ymlaen i gyflwyno bandiau newydd ar gyfer treth cerbydau; fodd bynnag, cyflwynir y drefn newydd fesul cam gyda chyfraddau newydd a chodiadau is. Yn 2009, bydd y dreth ar gyfer pob car yn cynyddu £5 ar y mwyaf, a dechreuir codi’r cyfraddau gwahaniaethol uwch yn 2010. Hyd yn oed wedyn, er y bydd y dreth yn cynyddu ar gyfer y ceir sy'n peri’r llygredd mwyaf, yr uchafswm fydd £30.

Mae cyfrifwyr Baker Tilly wedi cyhoeddi arweiniad rhagorol i’r Adroddiad.

SORP Elusennau 2005
Mae’r Bwrdd Safonau Cyfrifo’n gyfrifol am sefydlu a gwella safonau adroddiadau ariannol. Er mwyn gwneud hyn, mae’r Bwrdd yn cyhoeddi safonau cyfrifo, ac, ar gyfer sectorau penodol, darperir canllawiau pellach ar ffurf Datganiadau o'r Arferion a Argymhellir (SORPs).

Mae Cod Ymarfer y Bwrdd yn mynnu bod cyrff sy’n gwneud SORP yn ymrwymo gynnal adolygiad blynyddol ar unrhyw SORP sydd dan sylw. Ym mis Rhagfyr 2007 cyhoeddwyd Charities SORP 2005 Information Sheet – Number 1, ac ym Mehefin 2008 cyhoeddwyd Information Sheet 2, sef y nesaf yn y gyfres, nes caiff y SORP ei ddiweddaru’n llwyr eto.

Mae cyfrifwyr Baker Tilly wedi cynhyrchu crynodeb a chanllawiau ardderchog ar y taflenni Gwybodaeth ac argymhellir i bob ymddiriedolwr sy'n ymwneud â chyllid eu helusen i ddefnyddio’r adnodd hwn.

Y Comisiwn Elusennau

Dogfennau llywodraethu
Mae’r Comisiwn Elusennau wedi cyhoeddi fersiwn wedi’i diweddaru o CC36 – Changing your Charity’s Governing Document. Mae’r canllawiau newydd yn disodli Amending charities’ governing documents: Orders and Schemes (CC36) er mwyn rhoi sylw i ddarpariaethau Deddf Elusennau 2006 a chyflwyno’r canllawiau ar fformat mwy hwylus. Mae’r fersiwn ddiweddaraf yn cynnwys rhagor o newidiadau i adran C er mwyn egluro’r sefyllfa gyda golwg ar y newidiadau sy'n caniatáu i ymddiriedolwyr gael budd.

Elusennau gwyrdd
Mae’r Comisiwn Elusennau wedi cyhoeddi adroddiad sy’n adlewyrchu profiad elusennau wrth iddynt ysgwyddo cyfrifoldeb dros yr amgylchedd. Mae Going Green: charities and environmental responsibility (RS17), yn dangos sut mae 21 o elusennau sy’n awyddus i sicrhau amgylchedd cynaliadwy yn mynd i’r afael â’r her – o’r camau sylfaenol i newidiadau hanfodol yn y ffordd y maent yn darparu eu gwasanaethau. Cyhoeddir yr adroddiad wrth i'r Comisiwn annog mwy o elusennau i ystyried bod angen datblygu ffyrdd amgylcheddol-gynaliadwy o weithio er mwyn iddynt fod mor effeithiol ag y bo modd.

Amrywiol

Ymchwil y trydydd sector
Mae gan gwmni o ymgynghorwyr ymchwil yn y trydydd sector nfpSynergy, wefan newydd, sy’n ei gwneud yn haws i bobl gael gafael ar amrywiaeth o adroddiadau y gellir eu lawrlwytho. Mae modd dosbarthu'r rhain ar sail categori (e.e. y rhyngrwyd, ymgyrchu, codi arian), a chyn bo hir, bydd dolenni ar gael at adroddiadau defnyddiol o ffynonellau eraill.

Arweiniad i ymgynghori
Mae Swyddfa’r Trydydd Sector wedi cyhoeddi, Better together: improving consultation with the third sector, llawlyfr i helpu gweision cyhoeddus i agor y broses ymgynghori i weithwyr y trydydd sector. Mae'r llawlyfr yn cyd-fynd ag ymchwil newydd gan Involve ynglyn â dulliau effeithiol ac arloesol o ymgynghori â’r trydydd sector, sy’n dangos sut y gall mudiadau’r trydydd sector ddylanwadu ar y ddadl ynglyn ag anghenion lleol a gall gynnig safbwyntiau a golwg unigryw ar sut mae ymateb i’r anghenion hynny. Mae hefyd yn annog creu amgylchedd lle gall y trydydd sector weithio mewn partneriaeth â’r llywodraeth a lle gall ymgyrchu o blaid newid ond ar yr un pryd, gadw’i annibyniaeth.

Asesiad risg ar gyfer siopau elusennau
Mae Newyddion Ymddiriedolwyr wedi sôn o’r blaen am asesiadau risg enghreifftiol sydd wedi’u hychwanegu at astudiaethau achos yr HSE ar ei gwefan. Mae un newydd ar gyfer siopau elusennau wedi’i ychwanegu ac mae eisoes rhai ar gael ar gyfer neuaddau pentref a swyddfeydd busnes.

Tenantiaid sydd mewn dyled
Mae twrneiod Geldards LLP yn eu cylchlythyr Commercial Property Newsletter – Hydref 08, yn cynnig llwyth o arweiniad ar gyfer ymdrin â dyledion rhent ac ati pan fydd tenantiaid heb dalu neu'n mynd yn fethdalwyr. Efallai y byddai’n well gennym beidio â chydnabod y posibilrwydd bod y pethau hyn yn digwydd, ond, yn y cyfnod anodd hwn, gall sefydliadau’r trydydd sector naill ai eu cael eu hunain yn wynebu tenantiaid sydd mewn dyled, neu fod mewn sefyllfa lle na allant hwy eu hunain dalu eu dyledion. Bydd copi o’r Cylchlythyr ar wefan Geldards yn y Flwyddyn Newydd.

Cyfraith ac arferion cyflogi

Datrys anghydfod
Yn dilyn yr eitem fer yn Newyddion Ymddiriedolwyr fis diwethaf, dyma fwy o fanylion gan gyfreithwyr CMC Cameron McKenna:

Diddymwyd y gweithdrefnau datrys anghydfod statudol yn derfynol pan gafodd Deddf Cyflogaeth 2008 Gydsyniad Brenhinol ac wrth gyhoeddi Code of Practice on Disciplinary and Grievance Procedures newydd Acas. Disgwylir i’r rhain gael eu rhoi ar waith ar 6 Ebrill 2009. Nid yn unig y bydd y Ddeddf Cyflogaeth yn diddymu’r gweithdrefnau statudol ar gyfer diswyddo, disgyblu a chwyno, bydd hefyd yn rhoi’r dewis i dribiwnlysoedd gynyddu neu ostwng dyfarniadau 25% os bydd y cyflogwr neu’r cyflogai’n methu â chydymffurfio â Chod Ymarfer newydd Acas a bod hynny’n afresymol.

Mae fersiwn derfynol y Cod Ymarfer yn mynd i’r afael â llawer o’r feirniadaeth a gafwyd pan gyhoeddwyd y drafft ym mis Mai. Yn benodol, mae’n cynnwys nifer o gyfeiriadau call at ddyletswyddau i gyflogeion a’u cynrychiolwyr. Felly, bellach bydd gan y Tribiwnlysoedd Cyflogaeth rywbeth i’w ddefnyddio’n feincnodau wrth asesu a ddylid gostwng yr iawndal neu beidio. Mae gofyn i gyflogeion:

• godi materion ac ymdrin â hwy’n ddi-oed;
• peidio â gohirio cyfarfodydd neu benderfyniadau’n afresymol;
• gweithredu’n gyson.

Ceir ychydig o ganllawiau defnyddiol mewn dau faes dyrys hefyd: yn gyntaf, barnu pa mor rhesymol yw’r cydymaith a ddewiswyd gan gyflogai; ac yn ail, ymdrin ag achosion disgyblu lle bydd y cyflogai'n absennol o hyd. Mae'r Cod yn dweud yn awr, os yw cyflogai’n methu â bod yn bresennol o hyd mewn cyfarfod disgyblu a hynny heb reswm da, neu os yw’n anfodlon bod yn bresennol, y caiff y cyflogwr benderfynu ar sail y dystiolaeth sydd ar gael heb i’r cyflogai ddod i wrandawiad.

Mae sawl mater a all beri dryswch o hyd. Mae Cod yn cyfeirio at hybu ‘tegwch a thryloywder" er nad yw tryloywder yn cael ei nodi’n nod yn y ddeddfwriaeth alluogi. Hefyd, mae’r Cod yn dweud mai gan reolwr "y mae ganddo'r awdurdod i ddiswyddo" y bydd y pwer i ddiswyddo. Rhaid i gyflogwyr sicrhau bod gan y rheolwr sy’n cynnal unrhyw wrandawiad disgyblu, a hwnnw’n wrandawiad a allai arwain at ddiswyddo, yr awdurdod i ddiswyddo rhywun mewn gwirionedd. Os caiff y penderfyniad ei drosglwyddo i reolwr uwch ar ôl cynnal y gwrandawiad disgyblu, bydd y diswyddiad yn annheg ar sail egwyddorion cyffredin.

Dywedir yn glir nad yw’r Cod yn berthnasol i ddiswyddo sy’n digwydd yn sgil dileu swydd neu beidio ag adnewyddu contract cyfnod penodol pan ddaw i ben. Mae'r arweiniad sy’n cyd-fynd â’r Cod wrthi’n cael ei gyhoeddi.

Gwahaniaethu ar sail oedran
Yn Prif Gwnstabl Heddlu Gorllewin Swydd Efrog v Homer, penderfyniad yr EAT oedd nad oedd y gofyniad bod yn rhaid i gyflogai gael gradd yn y gyfraith er mwyn bod ar raddfa gyflog uwch yn golygu bod cyflogai 61 oed dan anfantais benodol ar sail ei oedran, er na allai fod wedi ennill gradd (drwy astudio’n rhan-amser), cyn iddo ymddeol. Rhesymau’r EAT oedd:

• Nid oedd y gofyniad ar gyfer gradd yn y gyfraith yn rhywbeth y disgwylid gan bobl a oedd dros oedran penodol yn unig. Nid oedd yn fwy anodd mewn egwyddor ychwaith i rywun hyn ennill y cymhwyster nag ydoedd i rywun iau ei ennill.
• Er na allai’r Hawlydd elwa’n sylweddol ar unrhyw radd yn y gyfraith y gallai ei hennill, y rheswm dros hynny oedd bod ei oedran yn cyfyngu ar ei oes gweithio. Disgrifiad EAT o anfantais o’r fath oedd mai "canlyniad anochel oedran ydyw; nid yw’n ganlyniad gwahaniaethu ar sail oedran" (para 39), a chymharodd hyn â sefyllfa cyflogai a gwynodd bod rhoi’r un codiad cyflog i bawb yn gwahaniaethu yn ei erbyn, oherwydd ei fod yn nes at oedran ymddeol, ac felly bod llai o amser ganddo ef nag a fyddai gan gydweithwyr iau i gael budd o’r cynnydd.

Fodd bynnag, nid yw’r penderfyniad o anghenraid yn newyddion drwg i gyd i Hawlwyr. Petai Mr Homer wedi gallu sefydlu ei fod dan anfantais, dywedodd yr EAT y byddai wedi cadarnhau casgliad y tribiwnlys sef nad oedd modd cyfiawnhau gwahaniaethu ar sail oedran o gwbl, gan nad oedd y gofyniad yn ffordd gymesur o recriwtio a chadw staff â’r cymwysterau priodol.

Terfynau iawndaliadau
Mae’r cynnydd blynyddol yn y terfyniadau ar iawndaliadau newydd ei gyhoeddi (ar gyfer diswyddiadau a digwyddiadau sbarduno eraill ar ôl 1 Chwefror 2009). Dyma’r newidiadau allweddol:

• dyfarniad iawndal: £63,000 i £66,200
• ‘cyflog wythnos’: £330 i £350
• taliad uchaf am ddiswyddo: £9,900 i £10,500

Mae’r manylion llawn i’w gweld yma.