United Kingdom Payroll and Benefits Benchmark guide

13.80% - National Insurance Rate
Up to 3% - Pension Fund

0% - Up to 11,850
20% - 11,850 - 46,350
40% - 46,350 - 150,000
45% - Over 150,000

Age 18-20: £6.15 Age 21-24: £7.70 Age 25 and Over: £8.21

Employees are entitled to 5.6 weeks (28 days) paid annual leave per year. Unused leave at end of employment is compensated for in pay.

There is no defined entitlement for sick leave. Employers are obligated to pay their workers Statutory Sick Pay (SSP) during sick leave at a rate of £92.05 per week for up to 28 weeks. SSP is paid from the 3rd day unless they have been paid SSP within the last 8 weeks and are eligible fr it again.

39 weeks of maternity leave. First 6 weeks are paid at 90%. The other 33 weeks are paid either in 145,18GBP or at 90% rate, whichever is lower.

1-2 weeks of paternity leave.

18 weeks of parental leave. These weeks are usable until the child turns 18, You must take this time in full weeks at the same time, so no separate days. Also, parental leave is unpaid.

Fulltime employment is 48 hours weekly on average (maximum calculated from normal average over 17 weeks). Normal working hours are set in th eemployment contract.

Doesn't need to be paid, however, typically is detailed in the contract.

20% standard rate.

Salaries are paid either on bi-weekly basis or monthly basis. If paid on monthly basis, payday is the 14th of each month.

The tax year in changes in April, which may bring new threshold applicable for SS and tax purposes. Workplace pension contribution is mandatory, and can be postponed in the first 3 months of employment contract. The employer contributes up to 3% of the employee’s earnings, the minimum is 67.2 GBP monthly. As an employer there are duties that you must comply with under the auto enrollment scheme. You must: • Comply with your duties • Have a suitable scheme • Register your arrangement with The Pensions Regulator • Auto enroll Eligible jobholders • Make contributions • Keep records • Re-enroll opt outs periodically You must not: • Refuse to comply • Miss your staging date • Miss making contributions • Incentive workers to opt out • Treat workers unfairly. The employee contributes at least 0.8% of the earnings.

All employees are assigned a national insurance category latter: A - All employees apart from those in groups B, C, J, H, M and Z in this table; B- Married women and widows entitled to pay reduced National Insurance; C- Employees over the State Pension age; J- Employees who can defer National Insurance because they’re already paying it in another job; H- Apprentice under 25 M- Employees under 21; Z- Employees under 21 who can defer National Insurance because they’re already paying it in another job. Income of £116 to £162 a week (£503 to £702 a month): A- Both Employer and Employee: 0% B- Both Employer and Employee: 0% C- Both Employer and Employee: N/A J- Both Employer and Employee: 0% M- Both Employer and Employee: 0% Z- Both Employer and Employee: 0% Income of £162.01 to £892 a week (£702.01 to £3,863 a month): A- Employer: 13.8%, Employee: 12% B- Employer: 13.8%, Employee: 5.85% C- Employer: 13.8%, Employee: N/A J- Employer: 13.8%, Employee: 2% H- Employer: 0%, Employee: 12% M- Employer: 0%, Employee: 12% Z- Employer: 0%, Employee: 2% Income of over £892 a week (£3,863 a month): A- Employer: 2%, Employee:2% B- Employer: 2%, Employee:2% C- Employer: N/A, Employee:N/A J- Employer: 2%, Employee:2% H - Employer: 2%, Employee: 12% M- Employer: 2%, Employee: 2% Z- Employer: 2%, Employee: 2%.

Employersr are required to give employees notice of one week if the employees has worked at the company for at leat one month. An additional weeks notice is required for each year employed after the first year. However, other periods may be listed in the contract.

Employee must provide at least 1 week of advance notice, however, this may be defined differently in the employment contract.

After two years of employment severance pay is according to age: * Half weeks pay for each full year under 22. * One week for each full year over 22, but under 41. * One and a half weeks pay for each full year over 41. * Length of service is capped at 20 years.