CIPP Payroll: need to know 2018-2019

Rates and thresholds for employers: 2019 to 2020 14 January 2019

The information on GOV.UK has been updated to include the payroll rates and thresholds which come into effect for the 2019-20 tax year.

Contents • PAYE tax and Class 1 National Insurance contributions • Tax thresholds, rates and codes • Class 1 National Insurance thresholds • Class 1 National Insurance rates • Class 1A National Insurance: expenses and benefits • Class 1B National Insurance: PAYE Settlement Agreements (PSAs) • National Minimum Wage • Statutory Maternity, Paternity, Adoption and Shared Parental Pay • Statutory Sick Pay (SSP)

• Student loan and Postgraduate loan recovery • Company cars: Advisory Fuel Rates (AFRs) • Employee vehicles: Mileage Allowance Payments (MAPs)

Rates and thresholds for employers: 2019 to 2020

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National Insurance contributions settlement return (NSR Appendix 7B) 14 January 2019

For those employers who have an agreement to operate modified NICs for expatriate employees, the NICs Settlement Return (NSR) form Appendix 7B has been updated.

NSR form Appendix 7B should be used for employees assigned from the UK to work overseas.

PAYE: National Insurance contributions settlement return (NSR Appendix 7B)

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Statutory pay tables 2019-20 15 January 2019

Further timely updates have been made on GOV.UK with the addition of statutory pay tables for the 2019-20 tax year.

• Statutory Paternity Pay: table of dates for employee entitlement (birth) • Statutory Paternity Pay: table of dates for employee entitlement (adoption) • Statutory Sick Pay: tables for linking Periods of Incapacity for Work • Statutory Adoption Pay: table of dates for employee entitlement • Statutory Maternity Pay: table of dates for employee entitlement

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The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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