CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Key Historical Dates

1911

National Health Service introduced on the 5th July

1912

National Insurance introduced

1944 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Pay As You Earn commences 1946 Social Security Welfare State instituted 1948 European Economic Community formed 1961 Graduated Pension Scheme introduced with earnings-related contributions and benefits 1965 Corporation Tax & Capital Gains Tax introduced 1971 Decimal currency introduced on the 15th February 1975 National Insurance Stamps abolished - end of card exchanges Graduated Pension Scheme ends State Earnings Related Pension Scheme introduced and contracting out for approved pension schemes 1978 1980 The Association of Payroll and Pensions Administrators (APSA) established 1983 Statutory Sick Pay introduced 1984 Data Protection Act becomes law 1985 Employers’ Upper Earnings Limit removed for NICs The British Payroll Managers Association (BPMA) established

1986

The Truck Acts repealed with the introduction of the Wages Act

1987

Statutory Maternity Pay introduced Payroll Giving introduced Tax legislation consolidated by the Income and Corporation Taxes Act No printing, copying or reproduction permitted. Community Charge introduced in Scotland Community Charge extended to England and Wales Fixed Profit Car Scheme introduced Husbands and wives taxed separately Statutory Sick Pay funding transferred to the Employer 20% tax band introduced (within standard rate band)

1988

1989

1990

1992

93

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