CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 1: DATES, DEFINITIONS AND OBLIGATIONS

£485.00 plus 50% of earnings exceeding £2,879.52

Exceeding £2,879.52

Table C: Deductions from Daily Earnings COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Net Earnings Deduction Not exceeding £17.42 Nil Exceeding £17.42 but not exceeding £62.97 Exceeding £62.97 but not exceeding £94.67 £0.50 or 19% of earnings exceeding £17.42, whichever is the greater £8.65 plus 23% of earnings exceeding £62.97 Exceeding £94.67 £15.95 plus 50% of earnings exceeding £94.67 There is a minimum amount of £529.90 set for a person’s bank account which protects those whose account is being arrested. ASYLUM AND IMMIGRATION Nationals from most of the European Economic Area (EEA), the 28 EU member states plus Norway, Iceland, Liechtenstein and Switzerland, had, until the UK officially left the EU, the automatic right to come to the UK to live and work. Some restrictions remained in place in respect of nationals from Croatia who joined the EU in July 2013. During the transition period, 1 February 2020 to 31 December 2020, EU citizens who were already in the UK were able to apply for the right to stay under the EU Settlement Scheme and this process will continue until 30 June 2021, after which EU citizens will be required to abide by the same rules as the rest of the world. Prior to the 26th November 2008, non-EEA migrant workers, including commonwealth citizens, usually needed a work permit prior to entering the UK. From 27th November 2008 such non- EEA workers have had to apply for permission to enter the UK under the points based system of migration (PBS) and for the most common tiers of entry (2, 4 and 5) employers must be licenced as sponsors prior to recruiting non-EEA nationals. From April 2011 a strict quota of migrants is admitted under each tier each year. No printing, copying or reproduction permitted. EEA nationals and members of their immediate family were able to enter and work in the UK without restriction (like British citizens). Employers were required, however, to verify any claim to membership of an EEA country, including the UK, before offering employment by inspecting and copying documentary evidence of the individual’s nationality and thereby their right to work. Details of documents approved were usually a national passport or national identity card, and were contained in ‘List A’ supplied by the UK Border Agency (UK BA). From 21st January 2011 national identity cards became obsolete and could no longer be used. Such cards used as proof of right to work prior to that date could still be retained by employers.

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