Release Notes v20.21.1.60

Monday, March 23, 2020 20:00 PM

There are no breaking changes in this release.

Employment Allowance

The employment allowance has increased to £4,000 for the 2020/21 tax year.

The eligibility criteria and reporting requirement have changed; details of these changes can be found here.

Statutory Bereavement Pay

Under the Parental Bereavement (Pay and Leave) Act, primary carers – not just parents – will be entitled to time off work following the death of a child. This includes adopters, foster parents and guardians, as well as more informal groups such close relatives or family friends who have taken responsibility for the child’s care in the absence of parents.

Parents or carers will be entitled to at least two weeks’ leave following the loss of a child under the age of 18 or a stillbirth after 24 weeks of pregnancy.

The API has a new SPBP Pay Instruction type. From the instruction all the calculations and reporting requirements will be automatically produced.

Ultra Low Emission Cars & Vans

From April 2020 ultra low emission vehicles benefit from favourable tax treatment in a number of ways, relative to conventional vehicles.

For company vehicles provided through payroll there is a new property on the Car Benefit Pay Instruction ZeroEmissionsMileage. The zero emission mileage range and date of registration of the vehicle then has direct correlation on the benefit in kind percentage the employee will pay. For example in 2020/21 vehicles registered after 6th April 2020 with an electric range in excess of 130 miles will attract 0% benefit in kind; this then increases in 2021/22 to 1% and 2% the year after.

Off Payroll Workers

A new option is available on the employee API entity; OffPayrollWorker. This true / false value is used to indicate that the employee is considered an employee for tax purposes. See Rules for off-payroll working from April 2020 for more information.

Off payroll workers are subject to tax and national insurance contributions in the same manor as regular on payroll workers, but do not qualify for statutory absences or educational loan repayments.

Note:
Off payroll workers must be excluded from auto enrolment assessments.

Termination Payments

A new type of pay instruction has been introduced to support termination payments post April 6th 2020. The new termination rules include a national insurance liability for employers when providing termination settlements above £30,000.00.

See Income Tax and National Insurance contributions: treatment of termination payment for more information.

Release Notes

Story

  • [PRIO-699] - Create 2020/21 Tax Periods
  • [PRIO-700] - Update NI Letter Rates
  • [PRIO-697] - Update Company Car Co2 Rates for 2020/21
  • [PRIO-698] - Update ref data with Public Holidays for 2020/21
  • [PRIO-717] - Termination Payments
  • [PRIO-520] - Handle correct tax treatment for redundancy payments over 30k
  • [PRIO-702] - Update ref data with 2020/21 tax code uplifts
  • [PRIO-703] - Update Student Loan ref data for plans 1 & 2
  • [PRIO-716] - Update Post Graduate Loan ref data
  • [PRIO-704] - Update weekly rate for SxP
  • [PRIO-705] - Update P60 Pdf template for 2020/21
  • [PRIO-708] - Update AE Thresholds for 2020/21
  • [PRIO-695] - Company Car Updates for 2020/21
  • [PRIO-701] - Update Emergency tax code in ref data
  • [PRIO-710] - Update Welsh Tax Bands
  • [PRIO-712] - Update Scottish Tax Bands
  • [PRIO-714] - Update UK Tax Bands
  • [PRIO-715] - RTI Schema Updates for 2020/21
  • [PRIO-742] - Update EPS with support for new data items
  • [PRIO-743] - Update FPS with support for new data items
  • [PRIO-759] - FPS - Data item 208 Off-Payroll Worker Subject to 2020 Rules
  • [PRIO-760] - FPS - Data item 209 (Total real-time Class 1A NICs due on termination awards or sporting testimonials year to date)
  • [PRIO-718] - Industry Sector for Employer - EPS Data Items 199-203
  • [PRIO-719] - Support for Statutory Parental Bereavement Pay
  • [PRIO-740] - New NI calculator for 2020/21
  • [PRIO-741] - Tax Code uplift rule to be updated to allow deferment
  • [PRIO-744] - Off-Payroll Worker Subject to 2020 Rules
  • [PRIO-754] - Update P11 Summary to include new fields
  • [PRIO-757] - Update reports to support new NI bands (ST/PT)
  • [PRIO-761] - New ReportLineStatutoryRecovery for SPBP
  • [PRIO-762] - Update P32 report with SPBP values
  • [PRIO-764] - Update P60 report definition for 2020/21
  • [PRIO-767] - DIR rule to prevent statutory absences for Off Payroll Workers
  • [PRIO-768] - DIR rule to prevent student loan for Off Payroll Workers
  • [PRIO-769] - DIR rule to prevent post graduate loan for Off Payroll Workers
  • [PRIO-770] - LOG rule to ensure Off Payroll Workers have AEAssessmentOveride set to excluded
  • [PRIO-771] - Increase Employment Allowance to £4k
  • [PRIO-709] - Implement HMRC Welsh Tax Tests
  • [PRIO-711] - Implement HMRC Scottish Tax Tests
  • [PRIO-713] - Implement HMRC UK Tax Tests
  • [PRIO-690] - Implement HMRC NI Tests
  • [PRIO-691] - Implement HMRC Post Graduate Loan Tests
  • [PRIO-692] - Implement HMRC Student Loan Tests
  • [PRIO-693] - Use case tests to verify 2020/21 tax year updates
  • [PRIO-773] - Updated Scottish Tax Bands effective 11th May 2020

Bug

  • [PRIO-756] - TaxSummaryReportingLine GrossTaxablePay should exclude P45 values
  • [PRIO-774] - Changed P6 processing behavior to treat taxable pay and tax paid as previous employment