SAP
Direct Earnings Attachments – An Employer’s Guide
In January 2013, we publicised the Direct Earnings Attachment (DEA) that the Department for Work and Pensions (DWP) has introduced for the purposes of recovering overpaid benefit payments directly from an employee’s salary. The DWP will encourage the claimant to agree voluntary recovery payment arrangements directly with them, however, where such arrangements cannot be agreed, [...]
2013/14 Essential Payroll Information
The Universal Tax Allowance System As announced at Budget 2012, the Age-Related allowances have been frozen for people born on or after 06 April 1948, i.e. turning 65 from the start of the 2013/14 tax year. Previously, these taxpayers could have expected to receive the first of the Age-Related allowances; however, these will no longer [...]
The Children and Families Bill
The Children and Families Bill was introduced into the House of Commons on 04 February 2013 with a second reading later in the month. It is a legislative consolidation of a number of Government initiatives, all designed to improve services for vulnerable children, plus support families balancing their home / work lives. With particular interest [...]
Statutory Payments 2013/14
Following the Autumn Statement on 05 December 2012 and our subsequent reporting, HMRC have confirmed this information on their Website. For SSP, the new rate of £86.70 per week is effective 06 April 2013. For SMP, SAP, OSPP and ASPP, the new rate of £136.78 will apply from the first payment week staring on or [...]
Statutory Payments for 2013/14
Following the Autumn Statement and the provision of most of the new payment rates and thresholds for the next tax year, the final pieces of the puzzle are announced below: SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013. This is an [...]
Statutory Payment Rates 2013/14
SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013. This is an increase of 1%, as announced by the Chancellor in his Autumn Statement 2012. The daily rates are unpublished at the time of publication SMP, SAP, OSPP and ASPP The 2013/14 [...]
Statutory Payments
Point 2.60 of the Autumn Statement said that most working-age benefits, including SSP, SMP, OSPP / ASPP and SAP would only be uprated by 1% from April 2013. These Statutory payment rates for 2013/14 have not been announced as at the time of publication. These will be published as soon as we are aware of [...]
HMRC and BusinessLink Calculator Tools
We have had some queries about the HMRC Website’s calculator tools, which will calculate or check various payroll-related items. Some of these, are now located on the BusinessLink Website. You may find the following calculators helpful with your day-to-day processing: Tax and National Insurance PAYE Tax Calculator (HMRC) National Insurance Calculator (HMRC) National Insurance Calculator [...]
Adoption Bill
The ‘10-minute rule’ is an opportunity for Members of Parliament to present a case for a Bill on a new or existing aspect of legislation in a speech lasting 10 minutes or less. Using this rule, on 29 June 2011, Valerie Vaz proposed the Adoption (Leave, Pay and Allowance Arrangements) Bill. It was not opposed, [...]
Statutory Payments 2012/13
HMRC have announced the statutory payment amounts that will apply for 2012/13. As we have already advised, the LEL for next tax year is £107.00 per week: Statutory Sick Pay (SSP) The weekly rate of SSP has increased by 5.2% to £85.85 from 06 April 2012. This equates to an increase that is equivalent to [...]

Home
