Professional September 2021


Payslip Statistics Survey 2008 - 2021 THE CIPP’s flagship piece of research – the Payslip Statistics Survey , which has been running for more than a decade, has been completed for 2021. The associated report has been published and can be located here: The research is crucial in identifying current trends in how organisations pay their staff. Each year, the survey contains a standard set of questions that explore this area, which means that they can be monitored to establish how they have changed over time. One key example of this relates to the distribution of payslips – traditionally, they were physically printed off and provided to employees but in recent years there has been a substantial shift to payslips being distributed online, via an online portal or by email. Each year, a selection of more topical questions are included that focus on the issues payroll professionals are currently facing.

This year’s survey incorporated questions on the effect of the coronavirus job retention scheme and recent changes to legislation, such as amendments to the calculation of holiday pay and the requirement to display hours which cause pay to vary on payslips. Key findings from the survey are as follows: ● more than 96% of respondents confirmed that they operate at least one payroll on a monthly basis within their organisation ● 1.07% of answers showed that organisations currently operate pay on demand ● 68% of organisations opt to pay their staff early in December, to account for Christmas ● the last day of the month is the most popular pay day for monthly payrolls ● the most popular pay method is via BACS – this has not changed since the survey was introduced in 2008. The full report includes various graphs and images to highlight how survey responses have changed over time and provides comprehensive insight into the responses to each of the questions included. The report is an invaluable source for anyone who wants to understand how payroll teams are currently operating, but also how processes may have evolved and shifted over time.

New member benefit THE CHARTERED Institute is pleased to announce a new online member benefit for associate, full, fellow, and Chartered members. Payroll Management , published by Bloomsbury Professional, contains useful information for all payroll professionals and will be added to your subscription package this month. It not only offers best practice information to guide you in your role, but also contains practical information about subjects such as project planning, staff retention and recruitment along with much more. You can access the online version of this book in the MyCIPP area of the website at .

Class 1A NICs misunderstanding

Vince Ashall MSc FCIPP writes: There is a very useful article on pages 26 and 27 of the June issue of Professional magazine on reporting benefits and expenses, but unfortunately it has an error in the first paragraph under the ‘Payrolling of benefits’ heading in column 2 of page 27. The text states that “…and tax and class 1A NICs applied to them at the same time as they are received.” However, class 1A NICs on payrolled benefits in kind (BiKs) only become due after the tax year end and paid to HM Revenue & Customs by 19 or 22 July depending on the payment method. I’ve no doubt that in due course, class 1A NICs on payrolled benefits will become payable in real time, but for the time being this is not the case.

The Editor responds: Thank you for drawing this to our attention, Vince. The text in question may have been misleading and so deserves clarification. The text was intended to indicate that employers could (and maybe should) calculate, charge and accrue in the organisation’s financial accounts a cost/liability for the amount of class 1 NICs due on payrolled BiKs in each pay period of the tax year. Class 1A NICs are only payable in real time on termination payments that exceed £30,000 and on sporting testimonials of more than £100,000. Class 1A NICs on BiKs are payable in the tax year following that in which the benefits were provided. The CIPP apologises for any misunderstanding caused.


| Professional in Payroll, Pensions and Reward |

Issue 73 | September 2021

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