CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

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Statutory Sick Pay (SSP)

£96.35 per week

Statutory Redundancy Pay

• The prescribed cap on weekly pay will increase to £544. Consequently, statutory redundancy pay will increase, with the maximum payment increasing to £16,320

Student Loan Thresholds

Plan one - £19,895 Plan two - £27,295

• • • •

NEW Plan four - £25,000

Post Graduate Loan - £21,000

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Class 1A National Insurance contributions on benefits in kind 13 April 2021

The 2021-22 employer guide on the topic of Class 1A National Insurance contributions (NICs) on benefits in kind (CWG5) has been published on GOV.UK.

The guide advises when Class 1A NICS are due and how they should be calculated, reported and paid.

2021: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments - GOV.UK (www.gov.uk)

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HMRC coronavirus-related webinars 13 April 2021

As employers are still able to make claims through the Coronavirus Job Retention Scheme (CJRS), and can reclaim Statutory Sick Pay (SSP) for certain periods of coronavirus-related absence, HMRC is still offering several webinars on both topics.

CJRS webinar

Businesses have until 14 April 2021 to submit claims relating to the pay period of March 2021. The CJRS webinar includes information concerning:

Who can claim

• • • •

Who can be claimed for

How to calculate what can be claimed

How to submit a claim

Anyone wishing to join the webinar can register here.

Coronavirus SSP Rebate Scheme webinar

The Coronavirus SSP Rebate Scheme webinar provides guidance on:

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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