Guide to pay topics

Select topic All topics Contract for services Working Time Regulations Bank details notification/amendment PAYE tax deductions Tax codes Tax office details National insurance Payment Statutory Holiday Pay Sick leave & statutory sick pay Maternity leave & maternity pay Grievance Procedure

Contract for services

The contract for services exists between the candidate and the client. TFPL acts as an agent only.

Working Time Regulations

From 1 October 1998, important Regulations came into force affecting most people working in the UK as well as companies and temporary work firms. For updated information, go to the Department of Business, Innovation and Skills website.

Bank details notification/amendment

In order to successfully process payment for our temporary workers, we must receive your bank details. When you are placed in a job for the very first time, or your details change, please fill in the form on the side link and return to the TFPL Temps Team on temps@tfpl.com. Please note, bank details cannot be taken verbally over the telephone.

PAYE tax deductions

If you were working for another organisation or a recruitment agency or have been claiming unemployment benefit before you started with us, then we must have a P45 from you. This holds the information on how much you have earned and paid in taxes in the present tax year (April 2012 - March 2013).

We require Parts 2 & 3 (the green parts) of your P45. Please retain Part 1A (blue copy) for your records, we cannot use this.

If you do not have a P45 we can send you a P46 form. Please fully complete Section One and return it to the Temps Team in our London office.

You can complete a P38(S) form if you are a student in full-time education who will be working during holidays. This form will advise you fully of the tax implications and earnings.

Tax codes

810L (2012/2013) Week 1/Month 1 (Non-cumulative) – This tax coding calculates a person's tax on a weekly/monthly basis and does not take into consideration any previous pay and tax details.This tax coding calculates any tax due by giving you your tax allowance on an on-going week-by-week or month-by-month basis. If you do pay too much tax, you will be refunded when we are notified of any change to your tax coding if applicable. However, please note that any underpayment of tax will be adjusted accordingly due to a tax coding change.

810L (2012/2013) (Cumulative) - Tax is calculated taking into account any previous pay and tax at the appropriate rates and including the appropriate tax free allowances. For example, on tax code 810L, cumulatively you can earn up to £8,105. Anything over and above this amount is taxed at the current rate of PAYE at 20%. Please remember that this is all calculated cumulatively, it does not mean that you are excluded from paying tax until you reach £8,105.

BR - Tax is calculated at the basic rate of 20% on your total gross pay. Everyone is put on this tax code until we receive confirmation of the correct code and pay details via a P45, P46, student form or the Inland Revenue directly. We are obliged to do this. There are no tax allowances.

0T - Coding used if neither a P38 (S), P45 or P46 is received. Tax code '0T' means your allowances have been used up or reduced to nil and your income is taxed at the relevant tax rates.

NT - No tax is payable. This can only be applied where we have received a current P38(S) form.

Tax office details

Our PAYE reference: 914 T3514

Tax Office:
HM Revenue & Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

Tel: 0845 300 0627

National insurance

You are liable to pay National Insurance (NI) contributions if you are aged 16 and over and under State Pension Age and if you earn more than £146.00 a week.

National Insurance Contributions

Class 1 (not contracted out) payable on weekly earnings	Employee
£146.01 - £770.00	12%
£770.01 - £817.00	12%
£817.01 & over	2%
Men 65 and over and women 60 and over	Nil

Everyone who is working must, by law, have an NI number and they must let us know what it is when we ask for it. It is essential that we show your full and correct NI number on all documents on which we record your National Insurance Contributions (NICS). This helps protect your entitlement to Social Security benefits.

If you don't have an NI number you must apply for one from the Contributions Agency. Please ask for a letter from us to confirm your employment and the details of our local office so you can make an appointment to see them.

Payment

Please submit your timesheet weekly to the TFPL Finance Department to enable swift payment on the 1st Friday or last Friday of each month as advised by the pay dates schedule. It is your responsibility to provide us with a timesheet authorised by your manager at your place of work. If your authorised timesheet reaches our offices later than 9am on the Tuesday prior to pay day, then you have missed the deadline and will not be paid until the following month.

Statutory Holiday Pay

You are entitled to 28 days holiday per annum pro rata and accrue 0.1076 hours for each hour worked e.g. if you work 35 hours, you will accrue 3.77 hours entitlement of holiday pay. Please email the TFPL Temp team temps@tfpl.com if you have any questions about your holiday entitlements.

To take holiday, please complete the TFPL Holiday Form and have it signed by your line manager. Note that we need twice the amount of holiday in notice. You can obtain a copy of this form by opening the Holiday Request Form side link on this web page. Alternatively, you can contact the TFPL Temps team at temps@tfpl.com.

If your contract is terminated, TFPL will pay you in full for any holidays due. Our holiday year runs from 1 October to 31 September.

Agency Workers Regulations 2010

The legislation came into force on 1 October 2011, giving agency workers the entitlement to the same basic employment and working conditions as if they had been recruited directly, if and when they complete a qualifying period of 12 weeks in the same job.

It is not retrospective and for those agency workers already on assignment, the 12 week qualifying period started on 1 October 2011.

Day 1 rights for all agency workers: Clients must ensure that agency workers can access facilities (such as canteen, childcare facilities, etc) and can access information on job vacancies from the first day of their assignment.

After 12 weeks in the same job: The equal treatment entitlements relate to pay and other basic working conditions (annual leave, rest breaks etc) and come into effect after an agency worker completes a 12 week qualifying period in the same job with the same client. After completing the qualifying period, pregnant agency workers will now be allowed to take paid time off for ante-natal appointments during an assignment.

The above rights and responsibilities are subject to the conditions and guidance set out by the Department of Business, Innovation and Skills.

Useful Links

• Department for Business, Innovation and Skills
• Agency Workers Regulations Guidance (PDF) (Department for Business, Innovation and Skills)
• Recruitment and Employment Confederation

Therefore, annual leave entitlements may change after the 12 week qualifying period if the client offers more than the statutory minimum to permanent employees. A new contract will be sent out including any equal treatment entitlements if the contract is extended beyond the qualifying period.

Sick leave & statutory sick pay

In the event that you are unable to attend for any reason, you must let us know so that we can inform your place of work. If you wish to contact the person you are working for that is fine, as long as you also inform us as this can affect your entitlement to sick pay, if applicable. The office is staffed weekdays from 8.30am until 6.00pm.

Am I entitled to sick pay?

Statutory Sick Pay (SSP) may be payable if the following criteria is met:-

• You must have a contract with us to perform work personally (ie a contract for services).
• The contract must be in existence at the time you are sick ie you must be currently working on an assignment. A contract for services only exists for the duration of the assignment, so if an assignment ends before you fall sick or your illness arrives between assignments you will not be liable for SSP.
• You must be sick for at least four days in a row (weekends and bank holidays are included).
• You must be earning at least £146.01 (2012/2013) a week on average (your earnings are averaged over an 8 week period before your sickness began).
• SSP will be paid for a maximum of 28 weeks.

SSP Rates and Payment

• The standard rate for Statutory Sick Pay is £85.85 (2012/2013) a week or £17.17 (2012/2013) per day.
• SSP is a daily payment.
• For 4-7 days of sickness you can self-certify but for more than 7 days we will need to obtain a signed doctor's certificate.
• SSP is paid by TFPL; it will usually appear on your normal payday in the same way as your wages or salary.
• You will be paid for sick days that correspond to your normal working week ie you will not be paid for weekends unless you normally work weekend days.
• SSP is subject to tax and NI contribution, although your earnings may not be high enough unless you get other payments in addition to SSP.

If you are unclear about any of the above please contact the TFPL Temp Payroll Dept on +44 (0)141 574 1938.

Maternity leave & statutory maternity pay

You are not required to tell us whether you are pregnant or not. However, you may be entitled to receive Statutory Maternity Pay (SMP) via TFPL, and late notification of your pregnancy could affect your right to Statutory Maternity Pay. To qualify for SMP you have to meet a number of conditions.

What are the SMP qualifying conditions?

• You must have been continuously employed by us for at least 26 weeks as at the 15th week before your expected week of childbirth (EWC). This is irrespective of the number of hours worked. The 15th week is known as the Qualifying Week (QW) and can be calculated by counting back from the start of the EWC. Therefore your employment must have commenced before the Sunday that begins the 40th week before the EWC. Also your employment must extend into the QW although you do not need to be employed for the whole of that week.
• Your average weekly earnings for the 8 weeks up to and including the QW must not be less than the lower earnings limit for the payment of National Insurance contributions which applied in the QW. This currently equates to £146.01 (2012/2013) a week.
• You must still be pregnant at the 15th week before the expected week of childbirth or have had the baby by that time.
• You must give TFPL Temp Payroll department at least 21 day's-notice of your plan to start your maternity leave. Medical evidence must be provided of the due date of the baby (i.e. the expected week of childbirth). This will normally be on form Mat B1 (maternity certificate). Please advise the accounts department when you start your maternity leave.
• You cannot work at the same time as receiving SMP.
• If you leave before the start of your Qualifying Week or leave voluntarily, for reasons unconnected with your pregnancy after the start of the Qualifying Week, you cannot receive SMP from us.
• If you do not meet the qualifying conditions, as your employer TFPL can confirm this by issuing Form SMP1 to you. You will need this document, as well as the Mat B1, if you intend to claim maternity allowance from the Department of Social Security/Benefits Agency.

If you meet the above criteria (you can check the dates with us), SMP is payable for a period of 39 weeks (this is known as the Maternity Pay Period (MPP). SMP cannot start earlier than the 11th week before the due date of the baby nor later than the week immediately following childbirth.

SMP rates

There are two rates of SMP:

• The higher rate is 90% of your average weekly earnings and is paid for the first 6 weeks of the period for which SMP is due.
• The lower rate is a set rate reviewed annually and is payable for the remaining 33 weeks of the Maternity Pay Period. This is currently £135.45 (2012/2013) a week.

Please note, SMP payments do attract tax and National Insurance deductions. Payment will be made monthly and you will receive a payslip during MPP.

If you are unclear about any of the above please contact the TFPL Temps Payroll dept. on +44 (0)141 574 1938.

Grievance Procedure

The following steps are open to you in connection with any grievance you may wish to express about your employment:

1. Apply in the first instance to your contact at TFPL if you are aggrieved on any matter. Your submission will be answered orally or in writing within seven days.
2. If you are dissatisfied with the response to your grievance you may take the matter to Tracey South, Manager. A reply to your grievance will be made as soon as is possible and in any case within seven days.

It is clearly desirable that you should express a grievance as fully as possible and you will be given every opportunity to explain the nature of your grievance.