The Chartered Institute of Payroll Professionals
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Second, the employment allowance, available to certain eligible business, will be increased from £4,000 to £5,000 from April 2022.
The final, and possibly biggest, statement centred on income tax. In 2024, the government will reduce the basic rate of income tax from 20% to 19%.
As always, the devil will be in the detail, and the policy team will be keeping you up to date with all the additional information that is sent out following the Spring Statement.
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Northern Ireland extends SSP provisions 28 March 2022
The Coronavirus Act 2020 (Extension of Provisions Relating to Statutory Sick Pay) Order (Northern Ireland) 2022 was made on 23 March 2022. This Statutory Rule sets Northern Ireland apart from the rest of the UK when it comes to SSP rules, as this is a devolved responsibility. From 25 March 2022, SSP rules reverted to normal in the UK, being paid after the third qualifying day of illness, regardless of the sickness reason. Northern Ireland will retain the rules that allowed those with coronavirus to be eligible from day one. This will remain in place until 24 September 2022.
The SSP rules should apply based on where the employee conducts their work. While there is an overlap in how the rules are applied, employers must be vigilant to remain compliant.
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Northern Ireland redundancy rates and limits 28 March 2022
The Employment Rights (Increase of Limits) Order (Northern Ireland) 2022 was made on 22 March 2022 which lays out the increase to various rates and limits.
Most notably for payroll professionals is the increase in the maximum weekly pay for the purposes of redundancy from £566 to £594. Below is a table detailing all the other changes in the statutory rule.
Relevant statutory provision
Subject of provision
Old Limit(19)
New Limit
Article 40(6) of the 1995 Order
Minimum amount of compensation where individual expelled from trade union in contravention of Article 38 of the 1995 Order and not re-admitted to the union by the date of application to the tribunal. Maximum amount of “a week’s pay” for the purpose of calculating a redundancy payment or various awards, including the basic or additional award of compensation for unfair dismissal.
£10,334
£10,840
Article 23(1) of the 1996 Order
£566
£594
Article 63(1) of the 1996 Order
Limit on amount of guarantee payment payable to an employee in respect of any day.
£30.00
£31.00
The Chartered Institute of Payroll Professionals
Payroll: need to know
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