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New year begins
Key points
- PAYE thresholds remain the same in 2020-21 as for 2019-20.
- Issue new employees with a new starter checklist even if they have a form P45.
- For 2020-21 the primary and secondary thresholds for National Insurance which have been aligned since 2017 are now out of sync.
- Statutory parental bereavement pay comes into effect in April 2020.
- New qualifying rules for the employment allowance apply for 2020-21.
The new tax year has been a difficult one to prepare for because the autumn Budget was postponed to 11 March due to the general election.
This has proved a challenge for the software developers who were trying to update their payroll software in readiness for the new tax year. Some send out those releases as early as January because some users process...
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