When considering your budget for the next financial year it is important to factor in any changes to pay which may arise. These changes can include:
The increase to national minimum wage
NALC pay award and backpay associated
Clerk and other employee pay rises
An increase in the clerk or other employee’s hours
Overtime pay
Holiday pay and holiday pay accrued on overtime
Employer pension contributions whether this LGPS or a workplace pension such as NEST
Any expense reimbursements which may be owed such as a homeworking allowance, the use of personal mobile phone, the use of personal computer and mileage
Parental pay and the paying of an additional salary to cover the employee who is on parental leave (two salaries)
Statutory sick leave; this can no longer be claimed back from HMRC, but a minimum payment will still be due
Council sick leave for an employee and the paying of an additional salary to cover the employee who is off sick (two salaries)
If you require more information on any of the above and you are a payroll member, please contact me.