You will probably know by now that there are all sorts of changes coming to payroll. It’s really important to be clued up, so in this final article in the series we’re telling you what you need to know about payslip layout and company car tax supplements.

New rules to Payslip Layout

Undoubtedly one of the biggest changes to payroll is the new payslip layout that is being introduced in April 2019. Payslips must now show the total number of variable hours someone has worked.

However, this rule only applies if workers receive a different wage depending on the number of hours they have worked. For example, if they have worked overtime, the number of hours they work changes each pay period, or the rate they get for working certain hours is different.

Be aware that the payslip only needs to show the hours and rates that vary. You might need to change the way you provide your payroll input, so this can be shown on the payslip. It’s definitely a good idea to speak to your payroll contact if you’re unsure because it’s important to get this right.

Company Car Tax Diesel Supplement

If you’re an employer providing diesel company cars that are available for private use, there is now a requirement to check whether the car meets the Euro Standard 6d. This is really important as it will determine if the additional 4% diesel supplement is applicable.

Remember that If you’re payrolling benefits it is essential that you provide this information to your payroll contact so individuals pay the correct amount of tax on their benefit.

From September 2019, the Euro standard to which the car has been certified will be shown on the V5c registration document. Another way to check is to use the online Vehicle Enquiry Service. This  will tell you whether a car meets the standard, so the appropriate diesel supplement can be applied.

Payroll Changes Guide

Download our free guide to the changes here.

How we can help

Changes in regulation can often be confusing, but with payroll it’s really important to get it right, whether you’re an employer or the employee. At elev8 we have experts to answer your questions and guide you through the new processes. If you’d like any more information just get in touch at elev8bymazars@mazars.co.uk.