The 2022 Payroll Special is a handy reference work for you as an employer or HR professional.
It contains up-to-date figures for the minimum wage, contribution percentages for employee insurance schemes, the income-related healthcare insurance contribution, unemployment insurance contributions and employed person’s tax credits, the low-income allowance and wage expense allowance, and the customary salary for directors/major shareholders (DGAs), amongst other things.
In this edition you will also find information relating to company cars, the homeworking allowance, the work-related expenses scheme and the transition payment.
Sections 7 to 10 of the special deal with various coronavirus-related measures.
Please note: We are keen to ensure we provide up-to-date information. As we are writing, however, new additions to the coronavirus schemes may be announced by the government. The overview in this special is based on the information available as at 8 a.m. on 31 January 2022.