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Where Taxpayers and Advisers Meet
Key Payroll dates and Legislation You Should be Aware of
02/09/2016, by Sophia Chapman of Portfolio Payroll, Tax Articles - PAYE and Payroll Taxes, National Insurance, NICs
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With the new tax year in full swing, payroll professionals really need to be aware of what the calendar has in store. Organising yourself early will make the rest of the year much easier and ensure nothing gets missed. You will certainly thank yourself later.

Here are some of the key dates you need to be aware of in 2016.

Monthly Tax and National Insurance Contributions

As a business, you are obliged to pay a certain amount of tax every month to HMRC. This payment consists of the amount of tax, National Insurance (NI) and other deductions you owe from the previous month, minus any amounts declared in your Employer Payment Summary, such as maternity pay or Employment Allowance.

You can make these payments electronically, or by post, but be careful not miss any deadlines as you may be handed a penalty by HMRC. The deadlines for each month are listed below:

Non-electronic payment

  • September 19th
  • October 19th
  • November 18th
  • December 19th

Electronic payment

  • May 20th
  • September 22nd
  • October 21st
  • November 22nd
  • December 22nd

Auto-Enrolment Staging Dates

The Pensions Act 2008 means that by February 2018, every employer will be auto-enrolled in a scheme that involves contributing towards staff pensions. This year, the focus is on employers with fewer than 30 staff.

If this applies to you, then the exact date you will be moved into auto-enrolment (i.e. your staging date) will depend on your PAYE reference number. Key staging dates for businesses with fewer than 30 employees include:

  • June 1st - Employers for whom the last two characters in their PAYE reference are: 17-22, 4A-4Z, J1-J9, JA-JZ
  • July 1st - Employers for whom the last two characters in their PAYE reference are: 23-29, 5A-5Z, K1-K9, KA-KZ
  • August 1st - Employers for whom the last two characters in their PAYE reference are: 30-37, 6A-6Z, L1-L9, LA-LZ
  • September 1st - Employers for whom the last two characters in their PAYE reference are: N1-N9, NA-NZ
  • October 1st - Employers for whom the last two characters in their PAYE reference are: 38-46, 7A-7Z, O1-O9, OA-OZ
  • November 1st - Employers for whom the last two characters in their PAYE reference are: 47-57, 8A-9Z, Q1-Q9, R1-R9, S1-S9, T1-T9, QA-QZ, RA-RZ, SA-SZ, TA-TZ

More Dates for Your Diary

In addition to the monthly deadlines above, there are some other events that you need to bear in mind for 2016.

September 5th-9th - National Payroll Week

Designed to highlight the work done by payroll professionals and wage-earners throughout the year, the UK arm of this global event is run by The Chartered Institute of Payroll Professionals (CIPP).

The theme for 2016 is ‘It Pays to Learn’, with events focusing on how the payroll industry can help to educate others and improve their financial awareness. Last year, over 1,500 businesses took part and CIPP hopes to have even more participating this year. For more information, visit their website.

October 6th - CIPP Annual Payroll and Pensions Excellence Awards

As the longest-running awards ceremony in the payroll industry, the CIPP’s showpiece event is certainly a big deal.

With awards such as ‘Payroll Service Provider of the Year’, ‘Caring Employer of the Year’ and of course the coveted ‘Payroll Professional of the Year’, there are plenty of opportunities for both individuals and businesses to be recognised for their hard work.

The 2016 ceremony will be held at the prestigious Celtic Manor Resort in South Wales. Nominations for each category can be submitted online.

October 7th - CIPP Annual Payroll and Pensions Conference and Exhibition

Having celebrated the previous year’s achievements, the CIPP’s two-day event turns its attention to the future.

Their conference programme will feature guest speakers drawn from industry experts and representatives of government departments, each of whom will provide information on upcoming and existing legislation that will help you steal a march on your competitors. It is certainly not to be missed.

About The Author

Sophia Chapman is the Marketing Executive for Portfolio Payroll, the market-leading recruitment agency operating in payroll. Portfolio has won places on the Sunday Times 10 Best Companies to Work For and the Recruiter Hot 100 and are the only payroll recruitment agency recommended by the Chartered Institute for Payroll and Pension Professionals.

(W) Portfolio Payroll

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