PROVISION OF AD HOC PAYMENT TO EMPLOYEES BETWEEN PAY DAYS
There has been a 6% decrease in the provision of ad hoc payments done via a manual process outside of payroll, which has been absorbed by a supplementary run, pay on demand / earned wage access platform and ‘other’, which have showed a 2% , 1% and 3% increase, respectively.
11% Yes - via a supplementary run 3%
38% Yes - via a manual process outside of payroll
Yes - via a pay on demand / earned wage access platform
VIEW YEAR-ON- YEAR DATA
The payment date on the FPS should always be the contractual pay date.
6% Yes - other
42% No
If the pay day is brought forward because it falls on a weekend, bank holiday, or pay is made early at Christmas / New Year, the FPS should continue to show the normal, contractual pay date. The main reason for this is the impact the date has on employees who claim universal credit. The results show an increase in non-compliance in this area, increasing from 19% to 26.5% in 2023. Reporting the incorrect date on the FPS could result in issues for some employees in receipt of universal credit.
FPS SUBMISSION FOR EARLY PAY DAYS
26.50%
The date the employee receives the money
57.92%
The employees’ contractual payment date
8.20%
The final date of the pay period
The CIPP is concerned about the volume of non-compliance in this area and is planning to produce regular communications on this topic to promote improved accuracy.
4.92%
Don’t know
2.46%
Other
VIEW YEAR-ON- YEAR DATA
19
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