End of Year Certificate

Employers will be aware that auditor guidance (TP05 version 4) was made available on our website in the last week of September. Due to this late release the deadline for non LA employers has been moved to 30 November for this year only. Many thanks to the employers who have already submitted an audited EOYC – we’re currently working through these and will contact employers as soon as possible with any queries that arise.

Employers and reporting accountants should note that TP05 version 4 has subsequently been updated to Version 5 due to an addition to Note 10. It’s acknowledged that some employers have not provided an unaudited EOYC via the Portal and the updated note advises of alternative checks to be made on the version of the EOYC forwarded to reporting accountants.

Monthly Contribution Payments

As part of a BACS submission there’s an option to insert a note in BACS field 10. The majority of employers use this to provide a unique reference, which when matched to our system automatically allows the contributions to be allocated to the correct employer record. This helps us to ensure contributions are allocated correctly and in a timely manner.

This only works, however, when the note in the BACS submission matches the note in our system. It would be helpful if employers could use the same note for each and every month’s contribution submission to assist in this process. Many employers simply input their employer reference for this purpose; however, any note is sufficient provided it’s consistent each month.

Contributions for members on maternity

This is a general reminder regarding the calculation of contributions for members on statutory maternity leave. The contribution tier should be calculated based on the members normal contractual salary and that relevant tier percentage should be applied to the actual maternity pay. Similarly, employers should only pay employer contributions of 16.48% of the actual maternity salary paid and not the salary they would normally have been paid.