Payroll - May 2009
Statutory Payments in 2009/10
The weekly rate of Statutory Sick Pay (SSP) for days of sickness absence on or after 6 April 2009 will be £79.15. The weekly rate of other statutory payments (Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay) from 5 April 2009 will be £123.06.
Compulsory on-line form submission
Just to remind all employers when you employ a new member of staff you must receive either a P45 or P46 from the employee before their first pay day. If you do not receive either of these forms, you the employer must complete a P46 on their behalf, which will result in the basic rate tax code being applied (20% of gross pay being deducted for tax). Any employer who has 50 or more staff must file P45 and P46 forms on-line from 6th April 2009.
Changes to the P45 form
A new style P45 form has been issued by HM Revenue and Customs, this is an A4 size form and includes amongst other information the employees' address, date of birth and gender. It is now important that this information is available when completing the forms.
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