National Insurance and Tax
Do you have a P45 for the current tax year?
-
YES: Your P45 must be sent to our Accounts Department stapled to your first timesheet. If you fail to do this, you may be over taxed.
-
NO: You must complete a form P46 [except for GPs] and sign the declaration where applicable. Write your name, date of birth and, if known, relevant reference number in the 'Employers PAYE reference' box in the bottom half of the form. Send form P46 stapled to your first timesheet to our Accounts Department. If you fail to do this, you may be taxed incorrectly.
Once received, the information on the P46 will be input by us and the form sent to the Inland Revenue to enable them to calculate the correct tax code and send us a notification of coding (P6).
It can take between 2-10 weeks for the Inland Revenue to notify us and we cannot use a P2 form issued to the temporary worker or a P6 issued by a tax office other than our own.
When we receive the P6 we will amend the tax code. The next time a payment is made any adjustments (rebates or claw-backs) will be generated.
Click here to request your P45, should your employment with Hays come to an end. These requests are checked on a weekly basis, therefore we would aim for your P45 to reach you within one week of your final day of work.
Tax Office Details and References
Inland Revenue Chapel Wharf Area
Trinity Bridge House
2 Dearmans Place
Salford
Manchester M3 5BB
Tel: 0845 3000627
Tax References
951 M9325
Construction & Property
951 C8674
Accounting & Finance
Contact Centres
Office Support
Healthcare
HR
Purchasing
Taxation
Sales & Marketing
Telecoms
951 C8673
Banking
Financial Services
Legal
951 C8679
Information Technology
951 8680
Education
951 NZ05431
Southwark Recruitment Agency
951 C8676
Hays Payroll Services
National Insurance
If you do not have a National Insurance number you should contact your local office of the Department of Work and Pensions (DWP), which you will find listed in the telephone directory.
To find out what to do if you do not have a National Insurance Number, click here.
If you do not supply us with your National Insurance number at the time you register, please ensure you write the number clearly on your time sheet.If you are exempt from National Insurance or pay a reduced rate, please staple the original copy of your card to your first timesheet. We will keep the card all the time you are working through us.
If you require its return, please email HSRPayrollsupport@hays.com providing your name, date of birth and worker number and address to which you require the card to be sent. If any deductions have already been made, on receipt of an exemption certificate, as long as deductions have been made in the current tax year, we will refund them.
If you earn between £84.00 and £97.00 per week, no NI deductions are made but for benefit purposes, you are considered to have made contributions (Lower Earnings Limit). The Earnings Threshold for tax year 2006/2007 is £97.00 per week (the same level as PAYE threshold). If you earn between £97.01 and £645.00 per week, Class 1 contributions are deducted.
The Upper Earnings Limit for tax year 2006/2007 is £645.00 per week. Employee contributions are only deducted at 11% from earnings between £97.00 and £645.00 per week. Any earnings above this are subject to contributions at 1%. Employers’ contributions are payable at 12.8% on all earnings above the Earnings Threshold.
PAYE
Tax Codes
The numbers in the tax code are used to work out the amount of tax-free earnings you are entitled to in the tax year. For example 503L = allowance of £5,030. The letters show how it should be adjusted following any changes in the Budget.
For example:
BR = Indicates that tax will be deducted at the Basic Rate (22%) with no tax free allowances.
NT = Indicates that no tax is to be deducted (Students).
DO = Liable at higher rate tax (40%).
L = Basic Personal Allowance.
PAYE Thresholds - effective 6 April 2006
The level of earnings at which income tax becomes payable is £97.00 per week
Rates
Starting rate: 10% up to £2,150.00
Basic rate: 22% from £2,151.00 – £33,300.00
Higher rate: 40% over £33,300.00+
Tax Basis
Cumulative - this is how PAYE is normally calculated. An employee's previous pay and tax figures in that tax year are taken into account to calculate the correct deductions. Any deductions or refunds will automatically be made throughout the year so a tax rebate will not be necessary.
Week One Basis - deductions are calculated as though it is the first week of the tax year, as we do not take into account previous pay or tax details. It is a temporary tax code and is used if we do not receive a P45. This is also known as emergency tax, an example being 503L WK1. For guidance on completing the new style P46, click here.
.
