01246 861100 | sales@sbk.co.uk

Payroll Upgrade 2016

Pre-release information: 2016 Payroll Upgrades

The Opera 3, Opera II and Capital Gold Payroll Upgrade releases due in early February will cover the legislative changes required to complete the 2015/2016 year-end and to start the 2016/2017 tax year. Release numbers will be as follows:
• Opera 3 (2.30)
• Opera II (7.50)
• Capital Gold Payroll (4.01)
• Online Filing Manager (3.60)

Payroll Upgrade: Summary of changes

Tax and NI

• Rates and thresholds for the 2016-17 tax year
• Abolition of employer’s NI for apprentices under 25
• Scottish Rate of Income Tax (SRIT)
• P60 (End of year certificates) for the 2015-16 tax year.

RTI Submissions

• Full Payment Submission
• Employer Payment Summary

Student loans: Plans 1 and 2

Payrolling of benefits in kind in real time

• Most benefits can be included in the payroll in real time rather than on the P11D end-of-year expenses and benefits form
• Fuel Type ‘E’ is no longer valid when reporting car benefits on the P11D end-of-year expenses and benefits form


• Female State Pension Age changes
• Removal of Contracting out of the State Second Pension
• Holding onto NEST contributions amendments
• NEST contribution file amendments

Statutory payments

• Additional Statutory Paternity Pay is no longer payable

Attachment orders

• New Higher rate Direct Earnings Attachments (DEA)
• Scottish Earnings Arrestments (EA) and Current Maintenance Arrestments (CMA)


For more information, please contact one of our support team support@sbk.co.uk  or by telephone 01246 861100