CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

Expenses and benefits

Can sidecar savings help employees achieve financial stability? Published: 4 May 2023 Emailed: 10 May 2023 For many, building up a savings pot can be a challenging task, therefore, is it a good idea for payroll processes to support individuals in saving for a rainy day? This is exactly what Nest insights are trying to find out with their sidecar savings product ‘Jars’.

To give a brief overview of how it works:

1. employee signs up 2. choose savings rate and target 3. the amount is deducted from salary each month 4. once the savings target is reached the additional is rolled over into their pension pot instead 5. the individual can use the savings as and when needed. sidecar savings has high appeal with employees who need support with saving • payroll savings enables employees to save persistently • savers value having control and flexibility that Jars gives them • payroll saving helps people build a safety net, boosting their financial wellbeing and resilience • the pension rollover enables people to save more for retirement once they’ve built up some short -term savings • take-up of sidecar saving under opt-in conditions is stubbornly low. The key learnings from the Workplace sidecar savings in action report are: •

Dive into the report to see the data gathered from multiple surveys over the span of four years. The results paint a picture of positivity from employees who have benefited from the scheme.

As the cost-of-living crisis and financial wellbeing conversations bubble away, there are real struggles for individuals to save, both for emergencies and for retirement. It is clear that more can be done to encourage and support individuals to save and improve mental and financial stability. Every company is different and will have different needs from employee support and benefit packages, but sidecar savings might be the next big thing in this area.

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A quick guide on the changes around P11Ds Published: 15 May 2023 Emailed: 17 May 2023

Paper submission of P11Ds and P11D(b)s will no longer be accepted by HM Revenue and Customs (HMRC). This includes all benefits and expenses due to be reported for the 2022/23 tax year.

Benefits and expenses will need to be submitted online through HMRC’s PAYE online service or via commercial payroll software. The PAYE online service can be used if you have up to 500 P11D and P11D(b) returns to complete. Paper forms sent to HMRC on or after 6 April 2023 will be rejected as they will not be in the prescribed format. HMRC will advise the correct method to provide them, however this will inevitably lead to delays. In addition, paper amendments will no longer be accepted. HMRC has developed the G-form amendments solution to replace the print/post versions used in previous years, when reporting changes on P11D and P11D(b) returns. There is no specific timeline to prepare for and submit an amendment. HMRC has recognised that circumstances may arise where a small volume of amendments will need to be made, therefore the URL links to the amendment G-forms are now available on the P11D/P11D(b) GOV.UK pages.

Payrolling benefits

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