Overpayments No matter the controls in place, sometimes errors still happen, and overpayments can occur. As with last year, over 60% of respondents reported making overpayments during the 2021/22 tax year. It’s reassuring that this hasn’t increased, given the turbulent time payroll professionals have endured. Excluding one outlier with many written off overpayments, 86% of overpayments reported here were recovered in full, with a further 9% being recovered at the time of completing the survey. Respondents that didn’t track payroll errors reported the highest proportion of written off overpayments, with 39% of total overpayments being written off.
Data security / confidentiality Data security and confidentiality results showed:
● 3% of respondents noted there was at least one instance of a payslip being sent to an incorrect employee ● 8% of respondents noted there was at least one instance of personal data divulged to an unauthorised source ● 6% of respondents noted there was at least one instance of another organisation’s personnel data being received by an unauthorised source Ideally, it would be best for this to be as close to 0 as possible, however, when considering the total payslips produced, this works out to a security breach rate of 0.0076%. General Data Protection Regulation (GDPR) and data security remain a key part of payroll’s remit and shouldn’t be underestimated. Payroll teams should ensure that robust processes are in place to prevent and catch potential security issues. Filing deadlines For the 2021/22 tax year, only 3% of respondents reported failing to fulfil their statutory filing obligations on time. For those employers, only eight late submissions were made from 3,813 total submissions. This is an improvement from last year, where it was reported 7% of employers made late submissions, mainly due to the P60 deadline. Without the pressures of the coronavirus job retention scheme and other coronavirus support schemes, thankfully, this number has reduced. It may also be employers are better equipped for working from home than they were in 2021. As a profession, timescales are largely dictated by these statutory requirements, and every effort should be made to adhere to them. Fines and reprimands from HM Revenue and Customs (HMRC) are the main reason to do so, but it should also be noted the impact delays can have on individuals.
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