FAQ

P11D Expenses and Benefits form

Frequently asked questions:

Q What is a P11D?

A It is a form which is used to declare taxable benefits provided by an employer to an employee in the tax year. In July each year, Payroll Shared Services Centre will send some individuals a copy of their P11D tax return. The HM Revenue and Customs (HMRC) regards some expenses as a benefit (i.e. a profit).

Q When will I receive my P11D?

A Only employees who have been paid taxable benefits will receive a P11d. The form must be submitted by 6 July following the end of the tax year. Employees will be sent their P11d by this date.

Q How will I receive my P11D?

A P11d will be posted to your home address as recorded on HRPTS.

Q Can I access my P11D in HRPTS?

A Unfortunately, for the 2018/19 tax year this is not possible.

However, PSSC is currently working with our supplier to bring this functionality in the future.

Q What should I do if I receive a P11d?

A You should review your P11d for accuracy and if you believe, any details are incorrect contact PSSC on 02895 362190 or by webform: https://hscforms.hscni.net/p11d-query-form/

You should keep your P11d safely as you will need this if you need to complete a Self-Assessment to HMRC.

Q What does HMRC do with the P11d?

A HMRC will assess your P11d to determine if you are liable for additional income tax. If HMRC deems that you owe income tax your personal allowance may be reduced by the amount income tax is owed on.

Q How will I know if HMRC determines I owe Income tax?

A HMRC will adjust your tax code and issue with a P800 Notice informing you of this change.

HMRC will send your new tax code electronically to PSC who will apply the new tax code to your payroll record once it is received.

Please note that PSC cannot not change such notifications and it is your responsibility to query your tax code with HMRC should you believe it to be incorrect.

Q Will HMRC ask that I repay any income tax due?

A  It is unlikely that you will receive a tax bill to pay any income tax due for prior years directly to HMRC. HMRC is only likely to request this if they believe you do not have sufficient earnings to pay amounts owed via the PAYE system (i.e. your pay). Amounts owed are normally collected via your tax code as described above.

Q What benefits are declared?

A As a public body, the HSC is limited in the number of benefits it offers to employees. As a result, only the following need to be reflected on the P11d:

Benefits incurred in the cycle to work scheme.

Any other employer asset that transferred to you for personal use at less than fair market value (eg computers).

Mileage paid above HMRC prescribed rate.

Car Benefit for those individuals who participate in the Leased Car Schemes (Business or Personal).

Private medical, such as payment for eye tests, that are above the employer’s statutory duty under the Health & Safety at work Act.

Relocation expenses.

For more information on each section of the P11d form, please go to https://www.gov.uk/government/publications/paye-end-of-year-expenses-and-benefits-p11d

Q I was paid mileage below HMRC’s official rates why are these not included in my P11d?

A HMRC’s definition of ‘business miles’ may be different to what the HSC pays as business miles.

Any mileage paid for home to work travel e.g. for staff on call, will be taxable unless the individual can show that there is an emergency and that they have ‘taken responsibility’, from the moment they received a call. HMRC generally consider that only medical staff can ‘take responsibility’. Where home to work mileage is taxable, this is done through your pay, and thus does not form part of the P11D return.

Q I am a regular user, is my lump sum payment taxable?

A Your lump sum payments are included in the Mileage Allowance and Passenger Payments section and are considered by HMRC to be a taxable benefit.

Q I have a work mobile phone why is this not shown on my P11d?

A Employees are allowed the use of one mobile phone or smartphone without any benefit being incurred. Many employers seek for employees to re-imburse personal usage of such devices.

Q I have a leased car and have claimed mileage is this taxable?

A Employees who have an HSC leased car are taxed on business miles paid above HMRC’s company car mileage rates (Advisory Fuel Rates). The excess amounts paid above HMRC’s Advisory Fuel Rates are included in Section E of the P11d form.

Q I entered “free miles” into my travel claims. How do these appear on the P11d?

Free miles are those miles that are not reimbursed by your employer, but are considered work-related mileage by HMRC. If you claim these, they reduce the amount of the mileage benefit reported on your behalf.

A If the use of free miles results in a negative benefit, a separate letter will be sent to you detailing this amount for inclusion on your self-assessment or application for tax relief.

Monthly Paid: Employees are paid on the 3rd last banking day of each month.

Weekly Paid: Employees are paid each Thursday.

Fortnightly Paid: Employees are paid on the Thursday of every second week. Depending on what fortnightly frequency you are on will depend on your pay date. For Example, Fortnightly 1 employees are paid week 1,3,5,7,9 etc. and Fortnightly 2 employees are paid week 2,4,6,8 etc.

For Payroll Calendar, please see the Home Page.

Superannuation is the amount of money you have contributed into a pension scheme within a pay period. Further information on HSCNI pension schemes can be found at :

http://www.hscpensions.hscni.net/

Statutory Sick Pay (SSP) is the governments minimum level of pay for employees who are absent from work due to illness

Occupational Sick pay (OSP) , sometimes known as company sick pay , is where an organisation chooses to provide a contractual sick pay arrangement that is more generous than the Statutory minimum (SSP)

These will show on your payslip if you have been absent from work due to illness. Any OSP or SSP records with an asterisk (*) beside them relate to a sickness period outside of the current pay period.

Tax Codes are issued by Her Majesty’s Revenue and Customs (HMRC), in order to deduct Income Tax to take from your pay. The code is calculated by HMRC, who send it to the Payroll Service Centre (PSC) electronically. A tax code is an employee’s personal allowance which is confidential between the employee and HMRC. PSC only determine your tax code if you are a new start, documentation should be provided in the form of: a P45, P46 or Starter Checklist.

Further information on tax codes can be found on HMRC’s website:

https://www.gov.uk/tax-codes

A BACS advance is an advance of money that has been submitted into your bank account. This money will also be paid in your next payslip although we have provided this directly into your bank account as an advance. As we have provided this amount as an advance of money into your bank account it will show on your payslip as a deduction.

Example:

An employee is due £300 pound in relation to Basic Pay and Overtime.

This should have been paid in January salary although missed the exit date for payroll closedown therefore will not be paid until February.

Payroll submits a BACS advance for £300 paid directly into the employee’s bank account prior to February Payday

February payday comes around and the employee see’s BACS advance deduction for £300 on their payslip. This is due to the fact the Basic pay and Overtime due will also be paid on this payslip. Effectively Payroll has paid £300 twice (Once as a BACS advance and once on February payslip) and deducted it back once (Deduction of BACS advance on February Payslip)

If you have lost or forgotten your NI number, you can find it on your P60, or any letters sent to you by HMRC relating to tax, pensions and benefits. PSC cannot provide your NI number as they are not the creators of this information.

If you still can’t find your NI number, you can: fill in and return a CA5403 form to HMRC which can be found on HMRC website:

https://www.gov.uk/government/publications/national-insurance-get-your-national-insurance-number-in-writing-ca5403

Or alternatively phone the National Insurance number helpline on 0300 200 3502.

Please check with your line manager first that they have submitted the appropriate paper work to payroll.

A Pension Band Review is an exercise carried out by the Payroll Service Centre (PSC) to ensure that members of the HSC pension scheme are paying the correct percentage rate of pension contributions, as determined by the scheme regulations.
To ensure compliance with the HSC pension regulations, any employee who is a member of the HSC pension scheme is required to pay the correct percentage rate of contributions. In order to ensure this is correct, we must undertake an assessment of each employee’s total pensionable earnings.

Contents of this document:
1. Calculating Pensionable Earnings
2. Yearly Pension Banding Review (May)
3. Monthly Pension Banding Review
4. Pay Awards
4.1. Prospective Pay Awards
4.2. Retrospective Pay Awards
5. Review & Update to Protocol

1. Calculating pensionable earnings
The assessment of pensionable earnings (TSR) is completed based on each employee’s basic pay. An employee’s basic pay is determined by their pay band and point of scale and is based on the full time equivalent pay.
The assessment also includes a review of each employee’s total pensionable enhancements earned throughout the previous financial year, from the 1st April until 31st March. These enhancements include, for example:
 Saturday and Sunday enhancements
 Unsocial Hours
 Bank Holidays
NIAS Only: For NIAS Employees, the unsocial hours enhancement is added on a prospective basis (current financial year) to the calculation of the TSR.
If an employee has an active salary sacrifice at 1st April, an annualised amount is calculated. Should an employee make a change (start, amend or stop) to the salary sacrifices, these will be annualised.

If an employee commences employment during the financial year, an annualised amount of their basic pay is calculated.
For employees where a change in pension contribution rate is identified, changes are made to their pension rate effective from the date of the change; for example, back to the 1st April as a consequence of a new pay award. This percentage rate change can be an increase or decrease in percentage rate of contributions. Where there is a decrease in the pension contribution rate, a refund will be automatically processed; if there is an increase in the rate, any shortfall in the employee’s contributions will be recovered from the employee.
When a change to the pensionable earnings takes place (due to a basic pay change, an increment, or a change of salary sacrifices), the enhancements from the previous financial year are dropped from the pensionable earnings calculation.

When a change to the pensionable earnings takes place (due to a basic pay change, an increment, or a change of salary sacrifices), the enhancements from the previous financial year are dropped from the pensionable earnings calculation.
The current pension contribution rates are as per below:

Pensionable Earnings (TSR) Percentage of Pension
Up to £15,431.99 – 5%
£15,432 to £21,477.99 – 5.6%
£21,478 to £26,823.99 – 7.1%
£26,824 to £47,845.99 – 9.3%
£47,846 to £70,630.99 – 12.5%
£70,631 to £111,376.99 – 13.5%
£111,377 upwards – 14.5%

2. Yearly Pension Banding Review (May)

A yearly pension banding review will take place in May every year. This will set each employee’s pension contribution rate for the financial year, based on their basic pay, their enhancements from the previous year and their salary sacrifices. For NIAS Employees, the unsocial hours enhancement, added on a prospective basis, will also be considered.
This pension contribution rate will be applied to the employee until a change to their pensionable pay takes place.

PSC Responsibilities

1. PSC will complete a Pension Banding Review of HSC members to identify each member’s correct pension contribution rate as of 1st April

2. PSC will ensure the pension contribution rate deducted from the employee is aligned with the pension banding review

3. Monthly Pension Banding Review

A full assessment of every HSC Pension member’s pension contribution rate will be completed at the beginning of each month for all employees, irrespective of pay frequency. During this assessment, any changes that took place to the basic pay and the salary sacrifices in the previous month will be identified. For these members, their new pension contribution rate will be calculated and the system will be updated accordingly, effective from next pay period. Any new employees that joined the HSC Pension Scheme during the last month will also be assessed through this exercise.
This pension contribution rate will be applied to the employee until a further change to their pensionable pay takes place.

PSC Responsibilities

1. PSC will complete a Pension Banding Review of all HSC members to identify changes to the members’ pensionable pay during the previous month, and calculate the correct pension contribution rate

2.PSC will ensure the pension contribution rate deducted from the employee is aligned with the pension banding review

4.2. Retrospective Pay Award

When a retrospective pay award takes place, each member’s pensionable earnings need to be recalculated for the entire financial year. Additionally, a monthly pension banding review will be required to ensure the impact of all in-year changes are also accounted for (e.g. salary sacrifices changes, basic pay changes). This monthly assessment will be completed for every month that has passed between April and the implementation of the retrospective pay award.

PSC Responsibilities

1. PSC will advise employers of timeline for completion

2. Employers will issue a Broadcast to all staff to advise of the timeline, potential impact of the Pension Banding Review, and a FAQ guide
Employers

3. PSC will complete a Pension Banding Review of HSC members to identify each member’s correct pension contribution rate as of 1st April

4. PSC will complete a Pension Banding Review of all HSC members to identify changes to the members’ pensionable pay during each of the previous months between April and the implementation of the retrospective pay award, and calculate the correct pension contribution rate

5. PSC will ensure the pension contribution rate deducted from the employee is aligned with the Pension Banding Review exercises completed in steps 3 and 4

6. PSC will recover any owed pension contributions as a result of step 5 from the pay award arrears payable to employees

7. The option of potential advances will be discussed by HR, Finance and Trade Unions. Final arrangements will be approved by Directors of Finance and the Directors of HR. Discussions will cover communications with staff, staff with existing over payments, leavers etc.
HR/Finance

8. Individual communication will be sent to employees adversely affected in a situation where under contributions have been made detailing arrears due and the terms of the repayment plan in line with the principles in the overpayment recovery policy or any other special arrangements put in place for that exercise.

5. Review & Update to Protocol

This protocol is subject to review.
Should any changes take place to the HSC Pension Scheme contribution tiers, the pensionable earnings calculation methodology or implementation of the pensionable rates, this protocol should be updated accordingly.

What is employee remuneration and overpayment policy?

Q When will I receive my P60?

A P60s are issued by PSC in batches.  They will all be issued by 31^st May 2023.

Q Can I call to Payroll Service Centre and collect my P60?

A Unfortunately, the sheer volume of P60s to be issued means that we cannot hold individual P60s for collection.

Q I am on ESS.  Why can I not access my P60?

A The facility to access form P60 has not been activated within HRPTS therefore only a paper copy is available and posted.

Q I need my P60 now.  Why will you not give me the information on this call?

A The Payroll Service Centre is bound by the Data Protection Act. This protects the employee from potential identity theft, fraud etc.  We have no way of being 100% sure of a caller’s identity, despite the measures taken to ensure security and therefore cannot risk the security of an employee’s information by releasing it over the phone.

Q My Annual Salary is £XXXXX.00 but according to my P60 I only earned £XXXXX.00.  Why is there a difference?

A The figure on the P60 is Taxable Pay.  This is your Annual Salary less Superannuation and Salary Sacrifice / GAYE.

Example

Band 5 Point 01: £24,907.00 per annum

Child Care Voucher: £243.00 per month = £2916.00 per annum

Cycle Scheme: £50.00 per month = £600.00 per annum

Superannuation: 24,907.00 – (2.916.00 + 600.00)

24,907.00 – 3,516.00 = 21,391.00 therefore Superannuation paid at 5.6% = £1,197.89

Taxable Pay: 24,907.00 – (2,916.00 + 600.00 + 1,197.89) = 20,193.11

Q I have more than one post but only received one P60.  Why do I not get a P60 for each post?

A P60s are issued per Payment Frequency and not per post that is;

If you have more than one post but they are paid on the same frequency e.g. two Monthly paid posts, then your figures will be totalled and one P60 produced.

If you have more one post and they are paid on different frequencies e.g. one Monthly post and one Weekly post, you will receive separate P60’s for each.

Please note that if you have more than one post on the same frequency but receives more than one P60 this is an indication of a potential error with the Multiple Employment Links.  These can only be corrected by HR, therefore you should contact their HR Department as soon as possible and request that the ME Links be checked.  Incorrect links can cause an underpayment of Tax.

Q Why is my work address listed as Belfast City Hospital / Altnagelvin Hospital etc?

A Every Trust has a vast number of Facilities and it is not possible to reflect that level of detail on the P60.  In place of the employee’s actual work address, everyone has the Headquarters of their Trust listed

Q Why have I not received my P60?

A If you have not received your P60, we would advise checking to ensure that your home address listed on HRPTS is the same as the address you currently use. We recommend regularly ensuring that your details on HRPTS are up to date.

In order for your P60 to be reissued, you need to contact your HR Department, once your details have been updated a new P60 will be issued to the correct address.

P60s will be continuously issued up to and including 31^st May 2023.  If you have not received a P60 by 5^th June 2023 please contact us again.

Q Can you email a copy of my P60 to me?

A For security purposes, copies of P60s can only be emailed to Trust email addresses e.g. Joe.Bloggs@westerntrust.hscni.net.

They can not be emailed to personal email addresses.  This is again due to the constraints of the Data Protection Act.  An email address does not give us enough assurance that the correct information is being issued to the correct employee.  This is why we only email to official assigned Trust email addresses.

Q I moved from one Trust to another during the year.  Why are my earnings from the first Trust not on my P60?