Payroll: need to know (Latest version)

been in the care of their local authority. To be eligible for the full amount, the apprenticeship must last for a minimum period of one year.

The £3,000 payment will be made in two parts, in equal instalments. The first payment is submitted once an apprentice completes 90 days of their apprenticeship, and the second amount gets sent after a year (365 days).

Businesses can view submitted applications, proposed payment dates and payment statuses via their apprenticeship service account.

Further help is available online.

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Modern Working Practices (Good Work Plan)

Expenses, Benefits & Reward

Class 1A National Insurance contributions on benefits in kind 13 April 2021

The 2021-22 employer guide on the topic of Class 1A National Insurance contributions (NICs) on benefits in kind (CWG5) has been published on GOV.UK.

The guide advises when Class 1A NICS are due and how they should be calculated, reported and paid.

2021: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments - GOV.UK (

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Company Cars

Guide 480: Expenses and benefits 20 April 2021

Chapter 12 of the guide 480, which provides information on the calculation of the company car benefit charge, for employers has been updated for tax years 2020-21 and 2021-22.

The appropriate percentages for all cars registered prior to 1 January 1998 and cars first registered on or after 1 January 1998 without an approved CO2 emissions figure have been added for the tax years 2020-21 and 2021-22.

How to work out the benefit of a company car (480: Chapter 12) - GOV.UK (

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Advisory fuel rates for company cars from 1 June 2021

The Chartered Institute of Payroll Professionals

Payroll: need to know

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