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Salary deductions to staff pay

The statutory deductions that will affect your earnings and the voluntary deduction schemes you can benefit from.


Statutory deductions

We have a legal obligation to operate PAYE on the payments of your earnings when you reach the National Insurance primary threshold (PT).

For the tax year 2023-24 this is £242 per week, £1048 per month or £12570 per year.

We use your tax code and National Insurance category letter to calculate how much income tax and national insurance contributions to deduct from your pay.

Your P60 provides a statement of your earnings and statutory deduction for a each tax year. We issue this to you before 31 May each year.

You have to be in our employment on the last day of the tax year (5 April) to get a P60, otherwise your P45 will state theses figures.

P60's can be used as proof of earnings for tax credits, benefits, etc or to help you complete a self-assessment tax return.

Voluntary deductions

Union Memberships

Trade unions support their members at the University. They negotiate for better pay and conditions, help individuals in trouble and campaign for a safer, fairer society.

You can find more information on what role the recognised trade unions play at the university, and the benefits of membership, by visiting their pages.

Motorcycle Loan

Staff who are paid monthly through payroll can apply for an interest-free loan towards the purchase of a motorcycle (and associated safety equipment) used predominantly for the purpose of traveling to work.

The value of loan up to a maximum of £1,500 will be deducted from salary in 24 monthly installments.

Cycle Scheme

The University operates a cycle to work scheme. Employees can lease bicycles and approved accessories under a salary sacrifice arrangement which means savings on tax and national insurance contributions on the leasing payments.

Fideliti Scheme

Under a childcare voucher scheme you are able to take a portion of your salary as childcare vouchers, which are not subject to tax and national insurance deductions.

This is referred to as a salary sacrifice scheme. Please note that by joining the scheme you are agreeing to a change in your terms and conditions of employment.

Vouchers are available to eligible staff who use Ofsted registered childcare providers for children from 0 - 16 years old.

Once you have joined the scheme you can use an e-voucher/electronic scheme, where you have access to a 'virtual account' online.

For futher information please go to Fideliti or their official webpage.

Nursery Plus

Nursery Plus is the university's salary exchange scheme for employees using Westwood Nursery.

It allows you to exchange a deduction from their salary (prior to tax and national insurance) in return for nursery care, resulting in significant savings on childcare costs.

Charity Donations

If you wish to make regular or one-off donations to charity this can be arranged via the payroll. The University is registered with the Charities Aid Foundation (CAF) who operate a Give As You Earn (GAYE) service.

Donations are made as a deduction from your salary and done before the calculation of PAYE which gives you a tax concession on the amount donated. This money is then paid to CAF who will distribute it to your chosen charity. Please note that the scheme only operates with UK registered charities.

To set up a new donation or amend existing instructions please follow the link below to the University page on the CAF website.

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