Payroll

News by Service
Casual worker

Avoiding unexpected costs with casual staff

5th August 2022
You are about to take on some temporary workers over the next couple of months. But what do you need to do to ensure that the tax and NI bill is kept to a minimum? Head of Payroll Joanne Gibson takes a closer look. When HMRC introduced real time information reporting for payroll data, the...

New guidance on tips

8th July 2022
HMRC has issued new guidance to employers about the tax and NI which is payable on tips. It explains the position when customers choose to tip electronically. The most common form of electronic tipping is already explained in the existing E24 guidance. Where customers pay by card, Apple Pay and so on, and add a...

Could salary sacrifice be a solution

7th July 2022
Several of your employees have been affected by the recent NI rate increase. As their employer, they have asked if there is anything that you can do to increase their pay packages. Could salary sacrifice be an unexpected solution? Brona MacDougall provides the answer. The tax advantages of some salary sacrifice schemes for employees, for...

How do the NI changes affect 2022/23?

30th May 2022
The 2022 Spring Statement increased the NI threshold, however the way this has been done is not straightforward. How does the change affect small company’s profit extraction planning for 2022/23? Head of Payroll Joanne Gibson provides detailed advice. The Chancellor committed to this rise on the basis that health and social care needs to be...
Tax codes explained

Tax codes explained

4th March 2022
Lots of employees don’t understand how their tax code is made up and they are likely to come to you when they have a question or a problem. What do you need to know to help them? Head of Payroll Joanne Gibson advises. When do codes change? There are several fixed occasions annually when tax...

The new Health and Social Care Levy – What you should know

14th February 2022
The government aims to raise £12billion by introducing a new 1.25% levy on both earned income and on employers’ wage bills to raise funds for the NHS and adult social care. From April 2022, the new Health and Social Care Levy (HSCL) comes into effect. It might be called a levy, but the HSCL is...

Winding down of Furlough scheme

1st July 2021
From 1st July 2021, employers must now pay part of employees’ furlough wages as the Coronavirus Job Retention Scheme (CJRS) starts to wind down. What do you need to know? Head of Payroll Joanne Gibson advises. For claim periods ending on or before 30 June 2021 you could claim (from the CJRS) 80% of an...
Joanne Gibson, Partner JRWCA

Joanne becomes our newest Partner

18th May 2021
We are delighted to announce that Joanne Gibson has just become our newest Partner in the firm. As an Associate with the firm and our Payroll Manager, Joanne will already be well known to many of you. As JRW continues to grow and expand, this exciting appointment recognises Joanne’s considerable talent and demonstrates a continual...

Coronavirus Job Retention Scheme Extension

22nd April 2021
On budget day (or 3 March 2021 for those of you who didn’t have this in the diary) the Chancellor confirmed that the Coronavirus Job Retention Scheme (CJRS) will now run until 30 September 2021. Up to and including 30 June 2021 you can claim, and must pay the employee, 80% of their reference pay...

National living wage to rise to £8.91

2nd December 2020
The government has just announced the national living wage (NLW) and national minimum wage (NMW) rates which will come into force from April 2021. What are they? The NLW will increase by 2.2% from £8.72 to £8.91 per hour. For the first time it will cover those aged 23 and 24. Here are the rates...