Do you have a P45?
- YES: you need to send this into the Field Recruitment office as failure will result in you paying tax on all your pay.
- NO: You must complete a P46 which can be obtained from your Consultant at Field. You will need to complete the form with full name, address, date of birth, NI number & put a cross in the relevant box under “your present circumstances” on form. You also need to put a cross in the student loan box if you have an outstanding student loan. You then need to sign & date the P46 and hand it in to your Consultant.
- NO: You are a student in full time education & only work in the holidays. You need to fill in a P38 which can be obtained from your Consultant.
Once received the information will be used to put you on a tax code, dependent on the information, the form is then passed to the Inland Revenue to confirm what your correct tax code is.
Failure to submit a valid tax form or submission of an incomplete tax form will result in your pay being taxed at base rate until rectified.
Useful Information
Tax Office details:
HM Revenue & Customs
Glos/ North Wilts
Southgate House
Southgate Street
Gloucester
GL1 1DL
Tel: 0845 3667840
Website: http://www.hmrc.gov.uk/index.htm
PAYE ref:
214/KZ82973
Tax Codes for tax year 2009/10:
- 647L – standard
- W1647L – this code will give you standard amount of free pay but will not allow any rebate.
- BR – this code will tax on all gross pay at 20%
- NI – this code is for students who work only in the holidays while in full time education.
National Insurance
If you do not have your NI number you should contact your local Department of Work and Pensions on tel: 01793 489600
If you are exempt or pay reduced rate NI you need to supply the card/ letter supplied by the DWP. This will be kept by us while in our employ & returned on leaving.
If you earn between £95 and £110 per week, no deduction is made but for benefit purposes you are considered to have made contributions. If you earn between £110 and £770 per week your NI contribution is taken at 11% of your gross pay. If you earn over £770 per week any earnings from £770 are liable to contributions of 1%.
Tax Codes
The free pay allowance per year can be work out by looking at you tax code.
i.e. if you have a code 647L the free pay allowance = £6470
This is given in 52 equal payments; you can see on your payslip that it states your total allowance due for that tax week.
i.e. based on code of 647L
Tax Week 1 – Free Pay of £124.61
Tax Week 18 – Free Pay of £2242.98
Tax Week 52 – Free Pay of £6470.00
If you have tax code BR you are taxed without a free pay allowance and at 20% rate for all earnings.
Statutory Payments
SSP
To claim SSP you need to provide a sick note. You are able to self cert for the first week and you will need to get a doctors or hospital sick note for any period after.
To qualify you need to have been earning over £95 per week.
SMP
To be eligible for SMP you must meet the following
- worked for us continuously - full or part-time - for at least 26 weeks up to and into the 15th week before the week the baby's due
- average earnings at least equal to the lower earnings limit for NICs - £95 a week
- supplied the MATB1 form which will be supplied by midwife in the 20th week of pregnancy.
- given written confirmation of planned date of start of maternity leave at least 4 weeks before start.