Additional Payroll Requests
Please note that from 1 April 2022 there will be an additional charge for any remedial payroll processing that does not form part of regular payroll processing. This will include rerunning payroll due to incomplete information, duplicate P60 requests and payslips.
There will be a minimum charge of £15.00 + VAT. However, we will be happy to provide a quote for extensive additional work when required.
The Personal Allowance for the tax year 2022/2023 is £12570.
All new starters will need to fill in a Starter Checklist regardless of whether a P45 has been supplied. This will enable us to determine correct tax code and Student Loan plan if applicable.
National Minimum Wage (NMW) rate increases from 1st April 2023.
|Age Group||Rate From April 2023||Current Rate (April 2022 to March 2023)||
|National Minimum Wage (23+)||£10.42 p.h.||£9.50 p.h.||9.7%|
|NMW (21-22)||£10.18 p.h.||£9.18 p.h.||10.9%|
|NMW (18-20)||£7.49 p.h.||£6.83 p.h.||9.7%|
|NMW (16-17)||£5.28 p.h.||£4.81 p.h.||9.7%|
|Apprentice NMW||£5.28 p.h.||£4.81 p.h.||9.7%|
|Accommodation offset||£9.10 p.h||£8.70 p.h||4.6%|
Effective from the first pay period that starts on or after 1st April 2022
Other rate increases
Statutory Sick Pay £99.35 per week effective 6th April 2022
Statutory Maternity Pay £156.66 per week effective 3rd April 2022
Auto Enrolment Pensions
There is no change to Pension Contributions this year, so they remain at Employee 5% contribution and Employer 3% contribution.
Re-enrolment is still compliant every three years and penalties will apply if Re-declaration of Compliance is not submitted within five calendar months of the third anniversary of your staging date.
From 6 April 2022 Employment Allowance is changing as a claim can only be made if your Class 1 National Insurance bill was below £100,000 in the previous tax year.
From 6 April 2022 the Employment Allowance has increased to £5000 unless “de minimis state aid” applies. For more clarification on this there is a State Aid Manual available online.
Holiday Pay and Entitlement
Employees and Workers continue to be entitled to holiday pay from first day of employment.
In “The Good Work Plan” (GWP) the government made a commitment to improving the holiday pay arrangements for seasonal workers. From April 2022 the reference period for determining an average week’s pay will increase from 12 weeks to 52 weeks, or if the worker has been employed for less, the number of complete weeks for which the worker has been engaged. The legislation introduced a cap on how far back the reference period may go, 104 weeks.
If you need any clarification of any of the above, then please contact us and talk to a member of our payroll team who will be happy to help.
So that’s us. What about you?
Drop us a line to discuss all things business, from your aims and ambitions to improvements you’d like to make in the short-term. We are here to help, so contact us to make a no-obligation appointment.