CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

Details supporting investment zone employers based in Northern Ireland will be released as soon as they’re available.

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Proposed benefits and pension rates released Published: 29 November 2023 Emailed: 29 November 2023

The department for Work and Pensions (DWP) has released the propose figures for the 2024/25 tax year benefits and pensions rates.

Included in these figures is the statutory payment for sickness and parental pay. Rate 2023/24 £

Proposed 2024/25 £

State pension

203.85 172.48 109.40

221.20 184.03 116.75

SAP/SMP/SPP/SSPP/SPBP

SSP

These rates are currently still proposals and are therefore subject to change if decided by the government. However, they do give us an indication of where we can expect these rates to sit from April.

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Draft code of practice on preventing illegal working published Published: 11 December 2023 Emailed: 13 December 2023

A draft code of practice, coving the right to work scheme for employers, has been published by the Home Office with the intention of taking effect from 22 January 2023.

The draft brings about the additional penalties for companies found to be employing workers without a right to work in the UK. Payroll professionals that have involvement with right to work checks should become familiar with the code and ensure compliance at all times or risk hefty fines.

As a reminder the fines for breaches will be: • £45,000 per worker for the first offence in the last three years • £60,000 per worker for repeat breaches.

It is therefore extremely important you and your business do everything possible to ensure you have a statutory excuse with regards to your checks.

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Draft code of practice: allocation of tips Published: 18 December 2023 Emailed: 3 January 2024

To support the measures brought by the Employment (Allocation of Tips) Act 2023, the Department for Work and Pensions (DWP) has launched a draft code of practice for employers to comply with the new requirements.

The code of practice covers why the measures are being introduced and their stated aims, as well as: • scope • fairness • transparency • addressing problems

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