a document that shows pay, and because neither of these elements are mandatory. When the current year’s results are compared to prior years, there does not appear to have been many changes to what personal information is included on employee payslips. Additional information shown on payslips The additional information shown on payslips varies widely from business to business, but the most frequently recorded elements, with response rates exceeding 90% are as follows:
● Tax (98%) ● Tax paid to date (96%)
● Employee pension contributions (96%) ● Statutory Maternity Pay (SMP) (95%) ● Net Pay (95%) ● Employee NI (95%) ● Student loan deductions (94%) ● Statutory Paternity Pay (SPP) (92%)
● Statutory Sick Pay (SSP) (91%) ● Employee NI to date (91%)
The CIPP recommends that, where possible, as much information relating to pay is included on payslips as this will ensure that workers understand how the net figure they have received has been established, which will, in turn, reduce the number of queries into the payroll department, leaving payroll professionals more time to deal with more strategic tasks. Indicating that more businesses now operate the payrolling of benefits, as opposed to what HMRC now deems as the ‘legacy’ P11D process, 34% of respondents confirmed this was one of the details included on employee payslips. Although this is a decrease from the 40% recorded in 2019, this is still a significant increase on the 20% collected in 2015-16. Responsibility for processing payroll Approximately 85% of respondents report the responsibility for processing payroll lies solely in-house, and that no element of payroll processing is outsourced. This figure consists of those that offer different methods of payslip distribution – printed, online and a combination of both. This remains unchanged from the figures observed in 2019’s report, which increased from 72% the previous year. There are, however, companies that combine both in-house and outsourced payroll processing, and may process the payroll in-house but outsource the payslip printing and distribution duties (8%), and there are also those that outsource the payroll processing functions but deal with payslips in-house (also 8%). This is a sharp decrease from figures witnessed in 2019’s report, which highlighted that 35% of respondents partially outsourced their payroll, and from 2018’s report which showed that 22% dealt with their payroll in this way.
There are also those companies that outsource all elements of their payroll, and this makes up 26% of responses in this year’s research.
C I PP POL I CY AND RESEARCH TEAM PAYSL I P STAT I ST ICS COMPARI SON 2008 -2021
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