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Payroll Services & Payroll Processing - Impact of the UK Emergency Budget - June 2010

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Payroll processing and payroll service providers will be affected by the changes in legislation as a result of the emergency budget of 22nd June 2010.
The main changes are as follows but a more detailed summary can be found at perfect payrolls.
The main changes affecting payroll companies and those who process payrolls are as follows:-
  1. National insurance is to increase by 1% from April 2011 but changes in thresholds mean that lower earners may not be affected.
    We do not know what the thresholds will be and they will be announced in the autumn budget.
  2. Personal allowances are to increase from April 2011 by £1000 to £7475 making 20% tax payers £200 better off.
    There will be a reductions for higher rate tax payers in the threshold meaning that they will not benefit.
    This is part of the governments plan to ensure that the burden of tax increases are focused on the more wealthy.
  3. NI holidays will be introduced from September 2010 for all businesses started after June 22nd for upto 10 employees with a maximum of £5000 per employee.
    The business must be outside London and the South East.
  4. Pension contributions may soon be capped at £35k per person per year.
  5. The retirement age is up for review with the government looking at increasing the state retirement age (SRA) sooner.
    Employer legislation will also be reviewed making it more difficult for employers to insist employees retire aged 65.
Payroll companies will need to update software or use the Revenue and customs software to accommodate the changes.
Some payroll processing companies will find it difficult to embrace the changes as staff will need to be educated as well as education of clients.
Further complication that may affect payroll service companies in the processing of business payroll could be the complexity in interpreting the changes.
For example the budget outlined the changes above however many payroll companies have yet to look at the detail or the detail of the change will not be released until the autumn.
There will also be those who will be looking at avoidance schemes and opportunities making a business without expert advice in this area vulnerable.
There is no doubt that payroll service companies will be under pressure to process payroll quickly, efficiently and more importantly accurately as HMRC are unlikely to highlight over payments but will enforce penalties under the new legislation for mistakes.
Source...
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