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An Introduction to UK Payroll (9) Ian Holloway Head of Legislation - PowerPoint PPT Presentation

An Introduction to UK Payroll (9) Ian Holloway Head of Legislation and Compliance Cintra HR and Payroll Services Deductions Agenda The concept Illegal deductions The other deductions Pensions Court Orders Voluntary.


  1. An Introduction to UK Payroll (9) Ian Holloway Head of Legislation and Compliance Cintra HR and Payroll Services

  2. Deductions

  3. Agenda • The concept • Illegal deductions • The other deductions § Pensions § Court Orders § Voluntary.

  4. Deductions

  5. The Concept and Illegal Deductions • Employment Rights Act 1996 • Employment Rights Order 1996 § Statutory § Contractual § Voluntary.

  6. Statutory Deductions • Where legislation requires the deduction to be made: § Income Tax § National Insurance § Workplace pensions § Student Loans § Court Orders.

  7. Court Orders • Generic term covering: § Attachment of Earnings (AEOs) § Deductions from Earnings Orders (DEOs) § Council Tax Attachment of Earnings (CTAEOs) § Earnings Arrestments (EAs) § Current Maintenance Arrestments (CMAs) § Conjoined Arrestment Orders (CAOs).

  8. Court Orders and the United Kingdom

  9. Contractual Deductions • Where the contract requires the deduction to be made: § Overpayments § Pension scheme § Damage to property § Traffic offences § Union subscriptions § Shortfalls in tills (10% protection for retail workers).

  10. Voluntary Deductions • Where the employee authorises the deduction to be made: § OpRA reductions to pay § Shares § Repayment of a loan / advance § Union subscriptions § Overpayments.

  11. Deductions 1. Statutory § Legislation 2. Contractual § The contract of employment 3. Voluntary § In writing.

  12. Guidance

  13. Summary • The concept • Illegal deductions • The other deductions § Statutory § Contractual § Voluntary.

  14. Next….. Putting it all together….

  15. Thank You Global Payroll Association @GlobalPayAssoc

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