Payroll Legislation Features
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Personal Tax Allowances-
links to main page for new tax and NI Rates
2010/11
The
pensions tax relief for those earning more than £150,000 will
gradually be tapered from 40 per cent to 20 per cent in the coming
year. Read our
free budget report.
It is important that your payroll complies to current
legislation. Here are the latest earning thresholds for
this tax
year. If your employee has a main job elsewhere where they are
paying the maximum national insurance, they can apply for a
deferment of paying any additional national Insurance if this second
job.
New 2008 NHS
Pension Scheme Payroll- links to main pageThere are
changes to the NHS Pension scheme effective from 1 April
2010.
- Pay thresholds will be adjusted in line with
annual Agenda for Change pay awards.
- In 2010/11 contribution rates will be based on pensionable
pay in 2010/11.
- From April 2009, rates will be calculated on
actual pensionable pay each month for staff and
every year for GPs and dental practitioners.
If you are a
Practice Manager, you need to remind all employees of the changes to
the Scheme on 1 April 2009.
Here are some useful posters on the NHSPA website:
You should now
make every effort to inform members and non-members of the changes,
as they may impact their decision-making.
Holiday Pay -
links to main page
 All
employees are entitled to
5.6 weeks by April 2009.
28 days from 01 April 2009
(5.6 weeks).
Common
Penalties For Non Conformance -
Links
to main page
Employment
Contracts - links to main page
A
written
Statement Of
Particulars of Employment must be given to each new employee within
2 months of joining your organisation.
Statutory Sick Pay-
links to main page
From 6 April 2010, employees earning £97.00 per week or more, the rate is
still £79.15
per week. All employees will be treated the same for SSP purposes
whether they are on fixed term or permanent contract.
 Statutory
Maternity Pay- links to main page
From 6 April 2010, the 1st 6 weeks of payment is 90% of the employees
average weekly earnings. The remaining 33 weeks will be paid at
£124.88. Paternity pay is 2 weeks @ £124.88. Up to 10 Keeping
In Touch Days known as
KIT days are
payable without loss of SMP.
 National
Minimum Wage- links to main page
The UK national minimum wage is aimed at providing employees with
decent minimum living standards. It is illegal for an employer to
pay less than the minimum wage. There are currently
three levels of
minimum wage which changes every October.
Stakeholder Pension-
links to main page
By law any employer with five or more employees must offer a
stakeholder pension scheme, which must be brought to the attention
of all employees who must be given the chance to make an informed
decision. If you are a GP Practice. then the NHS Pension scheme must
be offered unless the employee opts out by completing SD502 form.
Student Loans-
links to main page
 From April 6 2000, legislation came into force requiring employers
to deduct student loan repayments from employees who become liable
to repay their loan, along with deductions of tax and NIC.
Employees
must earn £15,000 per annum or more before student loans can
be deducted.
Setting
Up A New Business- links to main page
Legislation states that you must register your company with the HM Revenue &
Customs for PAYE if you employ any staff or if you are a new Limited Company
which have just started trading.
This page was last updated
01/05/2010
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