The Chartered Institute of Payroll Professionals
News On Line
For tax year 2022-23, the Health and Social Care Levy will be implemented as an uplift to National Insurance Contributions of 1.25%. This additional funding will be added the NHS allocation. To ensure taxpayers understand what the increase in contributions is funding, HMRC are asking that the following message be added to the payslips:
“1.25% uplift in NICs funds NHS, health and social care.”
It is advised that this should be added to the payslip “where possible” , either as part of the template or as a free-form message.
This change will be communicated to employers on 8 December 2021 in the HMRC Employers Bulletin.
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Upcoming HMRC Webinars 2021 22 November 2021
HM Revenue and Customs (HMRC) is offering a series of webinars, aiming to educate employers on various topics. The topics, dates and links to register are as follows:
National Minimum Wage - Elements of Working Time • 23 November 2021 – 11am - 12noon • 23 November 2021 – 2pm - 3pm • 25 November 2021 – 11am - 12noon • 25 November 2021 – 2pm - 3pm
Statutory Maternity and Paternity Pay •
23 November 2021 – 1.45pm - 2.45pm 9 December 2021 – 3.45pm - 4.45pm
•
Statutory Sick Pay •
8 December 2021 – 1.45pm - 2.45pm
Spaces may be limited, so booking is required to ensure your slot.
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Fuel advisory rates from 1 December 2021 25 November 2021
HM Revenue and Customs has released the advisory fuel rates to be used from 1 December 2021. The previous rate can be used for up to one month from this date.
Engine size
Petrol – rate per mile LPG – rate per mile
1400cc or less 1401cc to 2000cc
13p 15p 22p
9p
10p 15p
Over 2000cc
Engine size
Diesel – rate per mile
1600cc or less 1601cc to 2000cc
11p 13p 16p
Over 2000cc
Fully electric vehicles remain at five pence per mile and hybrid cars are treated as either petrol or diesel.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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