Payroll Standard Accreditation Scheme - Changes to test requirements for statutory payments

The removal of lower and upper age limits for statutory payments from October 2006 means that the test requirements for accreditation have been changed and, from that date, accredited payroll systems must have removed the age restrictions.

Further changes must be made from 1 April 2007 to reflect the new rules for SMP and SPP (for births) that take effect from, or before, that date. The automatic calculation of SAP and SPP (for adoptions) is not currently a requirement of the Payroll Standard but payroll systems with that facility also require corresponding changes.

In advance of April 2008, all accredited payroll systems must have gained HMRC "recognition" for the online handling of form s P45(1), P45(3) and P46.

...back to 5 October 2006

Sources:
Notes for Payroll Software Developers

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