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Statutory pay tables 2021-22 7 April 2021
Included in the wealth of information published on GOV.UK in relation to tax year 2021-22 has been the addition of the statutory pay tables for use for tax year 2021-22, as follows:
• Statutory Parental Bereavement Pay: table of dates for employee entitlement • Statutory Maternity Pay: table of dates for employee entitlement • Statutory Paternity Pay: table of dates for employee entitlement (birth) • Statutory Paternity Pay: table of dates for employee entitlement (adoption) • Statutory Adoption Pay: table of dates for employee entitlement • Statutory Sick Pay: tables for linking Periods of Incapacity for Work
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Off-payroll working and statutory payments 8 April 2021
If a worker receives some earnings that have been subject to deductions under the off-payroll working rules, and some that have not, for the purposes of establishing entitlement to statutory payments, all earnings must be considered.
A worker’s earnings period for the purposes of statutory payments is based on when their intermedi ary makes payments of earnings to them, not when the deemed employer makes payment to the worker’s intermediary or when that intermediary receives that payment. To avoid double taxation, payments from the intermediary already subject to tax and NICs by the deemed employer are reported in data item 58A on the Full Payment Submission (FPS) submitted by the intermediary. The payments from the deemed employer will have been made to the intermediary net of Income Tax and National Insurance Contributions (NICs), so the worker needs to locate a payslip, remittance notice or other payment document received to gather information relating to the original gross pay. If the worker does not have access to this, they should request it from the deemed employer. Where a worker’s intermediary receives figures relating to off -payroll working engagements, and only a portion* of that is paid as a net amount to the worker, then a ‘just and reasonable apportionment’ must be made for the attribution of tax and NICs on th at net amount.” Example Smiths Ltd. receives £1,000 in relation to an off-payroll working engagement. Smiths Ltd. then pays Mr. Smith 60% (£600) of the amount received and keeps the remaining 40% (£400). **
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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