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Ceridian Legislation Updates Spring 2009. Welcome. Agenda. HR & Employment Law Update Ellis Whittam. FORTHCOMING LEGISLATIVE CHANGES. Holidays: Increase April 2009 to 5.6 weeks/28 days Pro rata for part time workers Long term sick and holidays Flexible Working:

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forthcoming legislative changes
  • Holidays:
    • Increase April 2009 to 5.6 weeks/28 days
    • Pro rata for part time workers
    • Long term sick and holidays
  • Flexible Working:
    • Right to request extended to parents of children under 16
    • Process
  • Statutory Disciplinary and Grievance Procedures:
    • ACAS Code of Practise
    • Mediation
    • Trigger date and transition period
hot topics
  • Redundancy / Restructuring:
    • Current Economic Climate.
    • Process.
    • Contractual Documents.
    • Lay Off provision.
  • Immigration Points-Based System:
    • Tier 1 to 5
    • Civil and Criminal Penalty
  • Working Time 48 hour opt out:
    • Current 48 hour
    • Possible cap of 60 hours
how can we help
How can we help?
  • Organisational restructure/lay off
  • Streamline processes / practices
  • Review contracts of employment and employee handbook
  • Ensure best business protection
  • Offer you practical guidance on how to manage in tough times
  • Legal compliance and protection
  • Provide you with ‘food for thought’
  • Effective absence management
  • Maximise performance and productivity
  • HR Assistance – Let us take care of your day to day HR administration
contact details
Contact details

Ceridian in partnership with Ellis Whittam can help with your HR and Employment related queries.

Tel: 0800 733 337

Email: info@ceridian.com

Website: www.ceridian.com

Will you pass your HR MOT?

Take our free quiz and find out how well you score. In just 10 minutes you’ll be able to highlight areas of non-compliance!!!




  • e-Mandation
  • New format P45
  • NIC Upper Accrual Point
  • Tax
  • Students P38S
  • Statutory Payments
  • Budget
  • Holiday
  • HMRC Payments


  • Pensions

Ceridian Payroll

  • NIC guide
  • ElEx changes
  • Timings
government e mandation reminder
Government - e-Mandation reminder

If a PAYE scheme has 50 or more employees (judged by HMRC Oct 2008) employer is mandated to e-file from calendar point 6 Apr 2009.

What that means:

  • P45-1 Leaver
  • P45-3 Starter
  • P46 Starter
  • P46(PEN) Pension Starter – PENNOT
  • P46(Expat)

Options – HMRC Internet (Manual) or Ceridian Electronic Exchange (Automated)

Penalties from Q4 (Jan – Mar 2010)

government upper accrual point
Government – Upper Accrual Point

The NIC earnings bands:

  • 1a: Earnings at the LEL
  • 1b: Earnings above the LEL, up to and including the ET
  • 1c: Earnings above the ET, up to and including the UAP
  • 1d: Earnings above the UAP, up to and including the UEL

Contracted Out Rebates between the Lower Earnings Limit (LEL) and the Upper Accrual Point (UAP).

Earnings between the new UAP and the Upper Earnings Limit (UEL) no longer attract NIC rebates and both the employee and employer will pay full non-contracted out contributions on these earnings.

(Difference between annual UAP and UEL £3,835!! An extra £385 primary NICs per annum )

government tax
Government - Tax

Income Tax Personal Allowance and Tax Rates

  • Personal Allowance £6,475
  • Higher Rate Tax band £37,400

Tax Code uplift P9X(2009)

  • Suffix “L” increased by +44 points (+£440)
  • All other tax code amendments P9 or P6.
  • The tax codes for emergency use will be 647L e.g:
    • P46 Declaration A = 647L cumulative
    • P46 Declaration B = 647L W1/M1
    • P46 Declaration C = BR cumulative
    • Stale P45 = 647L W1/M1 (pre 6 Apr 2008)
  • See E12(2009) for correct uplift rules for pre 6th April 2009 P45s www.hmrc.gov.uk/helpsheets/2009/E12.pdf
government student p38s
Government – Student P38S

New requirement re Student P38S (holiday working)

When earnings exceed annual personal allowance request P46 completion:

  • Declaration A use 0T W1/M1
  • Declaration B use 0T W1/M1
  • Declaration C use BR W1/M1

(May be good practice to have completed along with P38S and held on file until!)

Ceridian Payroll: Use ‘NI-S’ or ‘NT’ tax basis ‘S’

  • Automatically checks taxable earnings against annual personal allowance
  • Automatically changes tax code to 0T W1/M1
  • If P46 Declaration C then enter BR W1/M1
government statutory payments
Government – Statutory Payments

Statutory Sick Pay (SSP from 6th April 2009)

  • Earning threshold £95
  • Standard rate £79.15

Statutory Parental Payments (SMP, SPP & SAP from 5th April 2009)

  • Earnings threshold £95.00 per week
  • Standard rate for SMP, SPP & SAP £123.06 per week or 90% of average weekly earnings (whichever is the lower)
  • Higher rate for SMP 90% of average weekly earnings
government budget
Government - Budget

Budget delayed until 22nd April 2009

government holidays etc
Government – Holidays etc

Changes from 1st April 2009

  • Minimum holiday entitlement increased to 5.6 weeks from 4.8 weeks (including part-timers)
  • May include Public / Bank Holidays
  • No legal right to take Public / Bank Holidays (contractual consideration)
government hmrc payments
Government – HMRC Payments

From one nationalised bank to another

HMRC payments move from the Bank of England to the Royal Bank of Scotland (Oh, and CitiBank)

Accounts Office Cumbernauld

Account Name - HMRC Cumbernauld

Sort Code - 08-32-10

Account Number - 12001039

Accounts Office Shipley

Account Name - HMRC Shipley

Sort Code- 08-32-10

Account Number - 12001020

Payments will be accepted by HMRC to the former Bank of England account numbers for a period of at least 12 month.

impacts uap pensions
Impacts – UAP & Pensions

Contracted-Out pension scheme rebates

  • Previously LEL to UEL
  • Now LEL to UAP

Implications for:

  • COMP Minimum funding
  • Employers schemes that may match rebates?

Pensions Mins & Maxs?

  • UEL or UAP?

What is the answer – only you can tell!

Check your scheme and notify any change (if needed)

ceridian payroll new nic guide
Ceridian Payroll – New NIC Guide

As a result of the new UAP, new Ceridian Payroll guidance is available for NICs:


What common facilities to use

What to avoid

Special circumstance:

  • Directors (annual or alternate)
  • Aggregation
  • Foreign / Diplomatic (employee only)

Reminder employer only Class 1A cannot be processed via PAYE (payroll) – HMRC do not permit it

ceridian payroll elex changes
Ceridian Payroll – ElEx Changes

Electronic Exchange:

  • New Data required:
    • P45(3) Previous employers frequency and period!
    • P45(3) gross and tax values for previous year if applicable!
  • New forms:
    • P46(Expat)
    • P46(PEN) – not new really - PENNOT already existed
  • Option for plain print P45(online) – coming soon
  • ElEx update planned for 19 Mar 2009
    • New fields accepted from this date
    • New forms acceptable from 6 April 2009
  • Manage timing mismatch – but don’t panic
ceridian payroll timings
Ceridian Payroll - Timings

Some changes for 2009/2010 tax year

Upgrade for User Interface (if applicable)

  • HRevolution Payroll (incl. COR/OPD) – planned 7/8 Mar 2009
  • CPS 1 – planned 9 Mar 2009 (download and distribution)
  • CPS 2 (Source Assist) – planned 7/8 Mar 2009
  • CPS 2 (Source Payroll) - planned 9 Mar 2009 distribution

Payroll engine update planned 12 Mar 2009

  • Trials prior = old results
  • Trials from = new year results
ceridian payroll timings p45
Ceridian Payroll – Timings – P45

Payroll Engine (Ceridian central print) – in process of being finalised but will be applied prior to 6th April 2009

COR – being added and planned available Mid April 2009

HRevolution Payroll user print – tbc

CPS 1 user print – tbc

CPS 2 Source Payroll user print – tbc

Local print capability of P45 is being added:

  • Cut Sheet (4 part) for non-ElEx
  • A4 plain print (3 part) for ElEx users
further help and advice
Further help and advice?

Product Strategy