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.
We know that understanding your tax code can sometimes be tricky; if you think your tax code is wrong or you are paying too much or too little tax you should always check with HMRC first.
Payroll are responsible for providing HMRC with information about your pay and deductions; we do this each time you are paid. 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 apply the code and are only able to make changes when directly instructed by HMRC. HMRC should notify you at the same time and provide you with an explanation, payroll don’t receive a copy this so are not aware of the reason for the change.
It can be difficult for payroll to help when codes are queried. 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 usually 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 frustrating having to speak to Payroll and HMRC separately.
The most frequently asked questions regarding codes are in relation to Multiple Post holders and Lease Cars; to help you understand what to do if you have a concern, please see below:
Multiple Post Holders
If you have more than one post with the Trust, you will have a different assignment number for each one; this could be any combination of either several permanent or bank posts; or a mixture of both.
Each post is reported as aggregated (added together) for PAYE and NI to HMRC, and you will have the same tax code for each. This is because your personal tax allowance is allocated across all of your posts. This is to make sure you pay the correct amount of tax on all your earnings over the year.
Payroll are responsible for sending information to HMRC. HMRC are responsible for determining the tax codes and notifying us and to you.
Generally, tax codes are right and there is nothing to worry about; but occasionally something goes wrong. As the number of posts people hold increases, we are also seeing an increase in queries with tax. The numbers are still extremely small, but we understand how important your pay is and have decided to change a process to help.
To make it easier for you, from 06 April 2024 your posts will be aggregated for both National Insurance and Tax. This means your posts will have the same tax code and tax will be calculated on all your earnings added together across the weeks/month.
If you are paid both weekly and monthly, your tax will still be calculated weekly using your tax code and personal allowances, then, when the monthly payroll runs, all your earnings will be added together to make sure the overall amount of tax deducted is correct. If you have weekly posts only, they will be added together each week.
HMRC will consolidate your pay for each period and use this information to record and monitor your taxable earnings and the amount of tax deducted.
What does this mean to me?
FAQ’s
I have a weekly post and a monthly post, what will I see? You will still receive a payslip for each set of earnings, each payslip will show the same tax code but only the pay and tax relevant to the hours you are being paid for. The only change for you will be the tax code.
I have more than one weekly post and no monthly, what will I see? You will still receive a payslip for each post.
Will this affect my Universal Credit? No
Will this affect my Student Loan? No
I have a lease car will this affect my tax? No, your code will be applied over all posts, all your earnings will be added together to make sure the overall tax is correct.
Will I pay more tax? No, all your earnings will be added together to make sure the overall tax is correct.
Will I pay more National Insurance? No, your earnings are already added together for the purposes of national insurance
Will this affect my Maternity/Adoption/Paternity pay calculation? No
Can I see my full taxable earnings to date?
The earnings for each post show on the bottom of your payslip in the:
You will need to add together your taxable earnings on each post
Will I get a P60 for each post? No, with effect from tax year 2024-2025 you will receive one P60 with all your earnings added together.
If I leave, will I get a P45 for each post? If, all your posts end on the same date then you will receive one P45, however if you leave one post and stay on another, your P45 will only show the earnings relevant to that post.
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-2024-2025
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
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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.
