Sussex Payroll Useful Facts and Figures
Tax Rates & Bands
Standard Tax Code
944L
£9,445 Allowance on earnings < £100,000 per annum
Income Tax Rates Between
0-32,010
@ 20%
Over
32,011
@ 40%
Between
100,000 – 150,000
@ 40% reducing personal allowances
Over
150,000
@ 45% no allowances
Statutory Payments
SSP 28 Weeks
£86.70 per week
£17.34 per day (5 day week)
SMP/SAP 39 Weeks
6 weeks at 90% Average weekly earnings
33 weeks at £136.78 or Average weekly earnings if less
SPP 1 or 2 weeks
@ £136.78 or Average weekly earnings if less
Small Employer Threshold
Less than £45,000 previous
Recover 100% +3.00% compensation
Large Employer Recovery
Only on SMP/SPP/SAP
92%
National Minimum Wage
NMW Per Hour
October-2012
October-2013
16-17
3.68
3.72
18-20
4.98
5.03
21 and above
6.19
6.31
Apprentice
2.65
2.68
NIC Earnings Table
Per Week
Per Month
Per Annum
Employees
Employers
Lower Earnings Limit (LEL)
109.00
473.00
5,668
Nil
Nil
Secondary Threshold (ST)
148.00
641.00
7,696.00
0%
13.8%
Primary Threshold (ST)
149.00
646.00
7,755.00
12.0%
13.8%
Upper Accrual Point (UAP)
770.00
3,337.00
40,040.00
12.00%
13.8%
Above Upper Earnings Limit (UEL)
797.00
3,454.00
41,450.00
2.00%
13.8%
Other rates
Statutory Redundancy maximum 20 weeks
01/02/2013 £450.00 per week
Student Loan earnings above
£16,365 9% Deduction
Childcare Vouchers (Salary Sacrifice)
Maximum £243.00pcm (55.00 pw) 20%
Maximum £124.00per month (28.00 per week) 40%
Maximum £97.00per month (22.00 per week) 50%
Maximum £124.00per month (28.00 per week) 40%
Maximum £97.00per month (22.00 per week) 50%
Employee Vehicle Mileage Payments for business travel
Motor Cars and Vans
First 10,000 business miles*
45p per mile
Over 10,000 business miles
25p per mile
Motorcycles
24p per mile
Cycles
20p per mile
* For National Insurance purposes, the higher rate applies to all miles, not only the first 10,000.