YOUR CIPP | 9
Advisory agony aunt
A: No. The new real living wage rates were announced on 22 October 2025, but employers have until 1 May 2026 to implement them, so there’s no requirement to pay any arrears. Further information can be found here: https://ow.ly/VeXh50YmkBb. Q: We’ve received a National Insurance (NI) deferment letter for an employee. The letter advises to stop NI, so which NI category letter should be used to do this? A: The NI category letter to use will depend on the individual’s circumstances. For example, if they’re currently on category ‘A’, the NI category would be ‘J’. Another example would be that If they’re currently working in a Freeport Zone and their letter is ‘F’ or ‘I’, it would change to ‘L’. Further information can be found here: https://ow.ly/ J61x50YmlcU. Additionally, these certificates are for use in the tax year specified only, so an audit process is required to ensure the employee is reverted to their original NI category letter if an updated certificate isn’t received before the beginning of the new tax year.
day, and there’ll be no change to qualifying day rules, so as long as the day taken off sick is a qualifying day, SSP will be payable from that day. Further guidance can be found here: https://ow.ly/6CKb50YmkCZ, and here: https://ow.ly/L4CE50YmkG7.
Q: I struggle with communicating with unhappy employees. Could you provide some pointers on how to liaise with staff who’ve had an issue with their pay? A: Acknowledge any issues as soon as possible with the employee, and remain calm and professional. They will want to know that you’re actively listening and taking their query seriously. Bear in mind that this isn’t just about numbers, it’s their pay. Maintaining this approach will allow you to remain empathetic and helpful, which will hopefully prevent any emotional reactions. Once you’ve spoken to the employee, ensure you have all the facts before looking into their query. Throughout, stay neutral in terms of blame as this won’t benefit anyone. Thoroughly investigate their query, no matter how big or small you may think it is, as this shows the employee that you’re dedicated to solving their problem. For the purposes of consistency, where possible, you should remain responsible for the query until it’s resolved. The employee doesn’t want to be ‘passed around’, as this can be frustrating. When speaking to the employee, use language that’s easy to comprehend. Payroll is complex and we need to make it easy for people to understand their pay. When providing a resolution, don’t make promises you can’t keep. For example, if they’ve been underpaid and are due a Bacs payment, don’t tell the employee it will be paid earlier than it can be processed. Always liaise with the employee when you’ve resolved the matter and ensure they’re happy with the outcome. Make sure the employee knows they can come to you if they have any further queries with their pay.
How do we correct previously submitted apprenticeship levy allowance figures which were wrong?
How to rectify incorrect apprenticeship levy allowance figures Q: We’ve discovered we didn’t claim the £15,000 apprenticeship levy allowance for tax year 2024/25. To rectify this, we need to submit a revised employer payment summary (EPS) to HM Revenue and Customs (HMRC). However, it seems our software doesn’t support this function, and our software provider can’t help. Is there any guidance on how to submit a revised EPS, and is it too late to make the claim? A: You’re correct. To amend a mistake with the apprenticeship levy reported for a previous tax year, an EPS needs to be sent with the correct year-to-date figures, as a month 12 amendment. This will overwrite the figures submitted on the last EPS for that tax year. Most payroll software has the capability to send amended RTI submissions, as they can often be needed at other points in the tax year too. However, if your payroll software is unable to facilitate this, you can use HMRC’s Basic PAYE Tools or ‘BPT’ to submit the EPS amendment. A link to the guidance is here: https:// ow.ly/czMI50YmlqA, and details of how to submit an EPS via HMRC’s BPT can be located here: https://ow.ly/gw6q50Ymlr8.
Changes to statutory sick pay (SSP) Q: From 6 April 2026, does an employee still need to be absent from work due to sickness for four days (to form a period of incapacity for work or ‘PIW’), to be paid SSP from day one? A: No, an employee wouldn’t need to be absent from work due to sickness for the four days as previously set out to form a PIW from 6 April 2026. This is because the definition of a PIW will reduce from four consecutive calendar days to one calendar How long does an employee need to be off work sick for to qualify for SSP, from 6 April 2026?
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