From 1 September, the employer contribution rate has changed. The Government determined that the employer rate increased to 23.68% of contributory pay (which includes the administration levy of 0.08%).

Please make sure your systems are set up to take this increase into account.

As the employer contribution rate will increase to 23.68% from 1 September 2019, a new employer paying in slip has been developed and will be available to download from 2 September 2019 and should be used for past, present and future returns.

The old version of the paying in slip will be removed from the website and if you submit files using the older version you’ll be told to resubmit your paying in slips using the new version. If you have a copy of the old form downloaded, please discard this.

The main change that you’ll see when using the new paying in slip is that the contribution rates will change depending on what month they’re for, e.g. if you complete a paying in slip for August and September; August’s contribution rate will be calculated at 16.48% and September’s will be calculated at 23.68%.

We’ll be updating our resources to reflect the changes.