An update on UK Payroll Compliance Issues
The UK is not alone in having a complex tax and social security system, although it does have the dubious distinction of having more tax legislation than any other country in the world at over 17,000 pages. Of course, for employers with employees based in the UK tax compliance is only a small part of their responsibilities which covers matters as diverse as employment law, gender pay gap reporting, student loan recovery and immigration issues. Whilst using compliant payroll software will assist with many compliance obligations, it is no substitute for the user having a sound knowledge of the underpinning legislation which changes on an almost weekly basis!
The course is delivered over two days from 3.30pm to 5.00pm GMT to accommodate worldwide time zones. A pack of slides are provided to all delegates
Who is this course for?
This course is aimed at anyone with UK payroll responsibilities. Whether you run your payroll in-house or outsource it to an agent, this course is designed for both.
The content of the course is based on current legislation, so an understanding of basic UK payroll is recommended.
What will you achieve?
Reassurance and an awareness of all the compliance changes that took effect at the start of the current UK tax year in April 2022 and a heads up of planned legislative changes for the next tax year April 2023 and beyond.
Jo has over 20 years’ payroll experience, working in a variety of different roles during that time. Jo has always been involved in payroll, this includes the 10 years whilst working for a HR and Payroll software provider. During those 10 years, roles included consultant, project manager, payroll quality manager and finally, going on to establish and implement a payroll managed service using the company’s standard HR and Payroll product.
- Payroll legislation changes
- The Spring Statement and Queens Speech
- NI threshold changes from 6th July 2022
- The introduction of the Health and Social Care Levy 2023
- Expenses and benefits
- COVID-19 – which easements have ended, and which have been extended!!
- An overview of the changes required for P11d processing for tax year 2021-2022
- And for the current tax year 2022-2023 if you are payrolling your benefits
- Pensions and Auto Enrolment
- Changes to state pension age and NMPA
- Future changes for Auto Enrolment
- Possible future plans regarding the tax relief on your pension contributions
- Other compliance issues
- Off-payroll working - HMRC no longer taking a light touch approach
- Deemed workers caught by IR35
- The payroll implications and new processes to consider
- NMW/NLW – are you aware of the 4 types of workers?
- What do you need to be aware of?
- What are the proposed plans for the future of NLW and what impact will this have on businesses?
- Holiday pay - a challenging area for everyone
- COVID-19 carry forward
- The enforcement of holiday pay by a new regulator
- A summary of the last 2 years
- The government’s plans to combat fraud, including the £25 million pound investment into the new “Public Sector Fraud Authority”
- What else could there be?
- The Data Reform Bill, aim for it to replace GDPR in the UK
- More Universal Credits, as the government replaces 7 benefits with UC, what impact will this have on payroll and field item 43?
What will be covered?
Even though the course is delivered online there is the opportunity to ask the presenter any technical questions or request additional support throughout.
Post-course support can also be offered with the fee subject to negotiation depending upon whether this is one-off, or the delegate would prefer a retainer service which we offer to clients based on an hourly rate.
The Global Payroll Association also offers the following courses for employers with employees based in the UK:
- An overview of UK payroll (three x 2 hour sessions over three days)
- An overview of UK benefits and expenses taxation (three x 2 hour sessions over three days)
- Preparing for the taxation of contractors and consultants through the payroll from April 2021 (two x 1 ½ hour sessions over two days)