|Below is a summary of payroll changes for the 2015-16 year-end and the 2016-17 tax year:Tax and NI
- Rates and thresholds for the 2016-17 tax year
- Abolition of employer’s NI for apprentices under 25
- Scottish Rate of Income Tax (SRIT)
- P60 (End of year certificates) for the 2015-16 tax year.
- Full Payment Submission
- Employer Payment Summary.
- Student loans – Plans 1 and 2
Payrolling of benefits in kind in real time
- Most benefits can be included in the payroll in real time rather than on the P11D end-of-year expenses and benefits form.
- Fuel Type ‘E’ is no longer valid when reporting car benefits on the P11D end-of-year expenses and benefits form.
- Female State Pension Age changes
- Removal of Contracting out of the State Second Pension
- Holding onto NEST contributions amendments
- NEST contribution file amendments.
- Additional Statutory Paternity Pay is no longer payable.
- New Higher rate Direct Earnings Attachments (DEA)
- Scottish Earnings Arrestments (EA) and Current Maintenance Arrestments (CMA).