Search the site to find specific information
Search the site to find specific information
Key Dates
Pay day for monthly salaries is the last Wednesday of each month, sometimes excepting December and/or January which is confirmed around Autumn each year. There are key dates associated with pay day by which information must reach us to guarantee we are able to process it in the month received, please visit your organisations individual page to see these.
Pay day for weekly salaries is Friday each week, with the exception of when a bank holiday falls on a Friday, on these occasions salaries will usually be paid early on the Thursday instead.
Explaining your payslip
Please find below an example payslip demonstrating the information held in each area and what it means.
Tax Codes
If you think your tax code is wrong or you are paying too much or too little tax you will need to check with HMRC.
Payroll are responsible for letting HMRC know information about your pay and deductions; HMRC are responsible for calculating your code and telling us and you; you are also responsible for letting HMRC know any change in your circumstances (car changes etc..) and querying your code if you have a concern.
When you are paid, information about your pay and deductions is sent to HMRC using ESR which is the pay system used nationally for all NHS organisations. The data is sent in the right format, at the right time and in full compliance with mandatory legislative requirements. HMRC are responsible for applying this to your tax record and assessing your code.
HMRC send us electronic notification when codes are to be changed, we must always apply the code and are only able to make changes with direct instruction from HMRC. HMRC should notify you at the same time and provide you with an explanation, however we are not sighted on any communication they have with you.
It can be difficult for Payroll to help when codes are queried, this is because the General Data Protection Regulations (GDPR) act prevents HMRC from discussing a personal tax record with an employer, this is to ensure confidentiality is maintained as there may be other elements affecting your tax which are personal to you. This means we are unable to contact them on your behalf.
Generally, tax codes are correct and there is nothing to worry about; in exceptional circumstances something goes wrong and may require some investigation – please note these times are rare, but, when they do occur it can be challenging and difficult dealing with Payroll and HMRC individually and at times you may be passed backwards and forwards between us.
To try and help staff understand more about what can affect your code and what to do if you think something is of concern, please see a few examples below and who to contact:
Multiple Post Holders – If you have more than one post, Payroll will submit your information to HMRC separately, under each individual assignment numbers. Each assignment number will have its own individual tax code, HMRC are responsible for determining the codes and notifying us and to you.
You will usually have a different code for each record as your tax allowances will usually be allocated to one employment record only – unless you have directly asked HMRC to do something different.
Things to look out for:
When you start an additional post it may take up to 3 months for HMRC to advise us of the right code to use.
If your code remains the same on both/all positions after this time it is likely to need checking, to do this you will need to either check your record using your personal tax account, or call HMRC on: 0300 200 3300
Lease Cars – If you have a car via NHS Fleet solutions it is possible your code will have been reduced to take account of this.
NHS Fleet Solutions notify HMRC when you receive, change or hand back a car. HMRC also expect you as an individual so contact them to advise, this ensures your records are kept as up to date as possible.
Payroll submit an annual report (P11D’s) in June each year to confirm your information and send you a copy at the same time.
If you do not receive an amended code within 3 months of a change in your circumstances, it is likely to need checking, to do this you will need to check your record using your personal tax account, or call HMRC on: 0300 200 3300
Large refunds / Under payments
If HMRC notify you of either of the above please check the explanation they send you to make sure you are comfortable this is correct, if you are unsure, please check your record using your personal tax account, or call HMRC on: 0300 200 3300
What Payroll can and will do:
Send your information to HMRC accurately and on time
Process code changes received accurately and on time
If you have a query, we will provide as much information as we can to help prepare you for contacting HMRC (if needed), you can either email us at: Payroll.service@bdct.nhs.uk or call us on: 01274 251000
We also have helpful links and information held on our website
Making Enquiries with HMRC:
There are a number of ways in which you can contact HMRC or check your code; HMRC advise the best way is by using your personal tax account
If you prefer to speak to someone you may call them on: 0300 200 3300
HMRC provide other resources you may find useful
If you prefer to write to HMRC:
Pay as you Earn & Self-Assessment
HM Revenue & Customs
BX9 1AS
United Kingdom
Telephone: 0300 200 3300
Opening Times:
8am to 8pm Monday to Friday
8am to 4pm Saturday
Closed Sunday & bank holidays
Phone lines are less busy before 10am Monday to Friday
Statutory Rates and Limits
To view the current statutory rates, thresholds and allowances for tax, national insurance, maternity, paternity, sickness and other payments please visit: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2019-to-2020
National Minimum and National Living Wage
To view the current national minimum and living wage rates and guidance please visit: https://www.gov.uk/national-minimum-wage-rates
Travel and Expenses
Payment will be made in line with Agenda for Change (AFC) and any locally agreed rates and allowances if applicable, please visit your please visit your organisations individual page for further guidance
Pay Scales and Terms and conditions
AFC is the national pay system for NHS staff with the exception of doctors, dentists and most senior managers. To view current AFC pay scales and NHS terms and conditions visit: http://www.nhsemployers.org/~/media/Employers/Documents/Pay%20and%20reward/AfC_tc_of_service_handbook_fb.pdf
or, Click HERE to jump straight to the current pay scales
A new pay deal and contract refresh were agreed in 2018, the pay deal was complex and there are several resources on NHS employers website that may help you to understand this deal and your own pay journey, for further information please visit: https://www.nhsemployers.org/your-workforce/2018-contract-refresh for full details and resources to help understand your own pay journey
To view medical and dental please visit: http://www.nhsemployers.org/your-workforce/pay-and-reward/pay/pay-and-conditions-circulars/medical-and-dental-pay-and-conditions-circulars
Overpayments
If you contact us to report an overpayment, we will investigate this and on some occasions may need you to provide further information or contact your manager. We will make arrangements with you to recover the overpayment in line with the policy or procedure of your organisation, please visit your organisations individual page for further guidance.
Please note the NHS has a duty to recover all overpaid amounts as these are public funds.
Underpayments
If you contact us to report an underpayment, we will investigate this and on some occasions may need you to provide further information or contact your manager. We will make arrangements to pay the underpaid amount in line with the policy or procedure of your organisation, please visit your organisations individual page for further guidance.
