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Tax and National Insurance

Do you have a P45?

  • YES: you need to send this into the Field Recruitment office as failure will result in you paying tax on all your pay.
  • NO: You must complete a P46 which can be obtained from your Consultant at Field. You will need to complete the form with full name, address, date of birth, NI number & put a cross in the relevant box under “your present circumstances” on form. You also need to put a cross in the student loan box if you have an outstanding student loan. You then need to sign & date the P46 and hand it in to your Consultant.
  • NO: You are a student in full time education & only work in the holidays. You need to fill in a P38 which can be obtained from your Consultant.


Once received the information will be used to put you on a tax code, dependent on the information, the form is then passed to the Inland Revenue to confirm what your correct tax code is.


Failure to submit a valid tax form or submission of an incomplete tax form will result in your pay being taxed at base rate until rectified.


Useful Information


Tax Office details:
HM Revenue & Customs
Glos/ North Wilts
Southgate House
Southgate Street
Tel: 0845 3667840


PAYE ref:

Tax Codes for tax year 2013/14:

  • 944L – standard
  • W1647L – this code will give you standard amount of free pay but will not allow any rebate.
  • BR – this code will tax on all gross pay at 20%
  • NI – this code is for students who work only in the holidays while in full time education.

National Insurance


If you do not have your NI number or you have lost it you should contact the National Insurance Registrations Helpline, details can be found on the GOV.UK website


If you are exempt or pay reduced rate NI you need to supply the card/ letter supplied by the DWP. This will be kept by us while in our employ & returned on leaving.

For the latest help and information regarding National Insurance please visit the the national insurance page on the GOV.UK website 


Tax Codes


The free pay allowance per year can be work out by looking at you tax code, for example if you have a code 647L the free pay allowance = £6470


This is given in 52 equal payments; you can see on your payslip that it states your total allowance due for that tax week. 
i.e.     based on code of 647L
Tax Week 1 – Free Pay of £124.61
Tax Week 18 – Free Pay of £2242.98
Tax Week 52 – Free Pay of £6470.00
If you have tax code BR you are taxed without a free pay allowance and at 20% rate for all earnings.

For the latest information regarding income tax, tax codes and more, please visit the tax section on the GOV.UK website

Statutory Payments




To claim SSP you need to provide a sick note. You are able to self cert for the first week and you will need to get a doctors or hospital sick note for any period after.


To qualify you need to have been earning over £95 per week.




To be eligible for SMP you must meet the following


  • worked for us continuously - full or part-time - for at least 26 weeks up to and into the 15th week before the week the baby's due
  • average earnings at least equal to the lower earnings limit for NICs - £95 a week 
  • supplied the MATB1 form which will be supplied by midwife in the 20th week of pregnancy.
  • given written confirmation of planned date of start of maternity leave at least 4 weeks before start.


Understanding your payslip

Your payslip is split into two separate parts Payments & Deductions

Payments – this shows standard hours & pay rate, overtime & pay rate and holiday pay (this is shown as units of half day under time column & daily rate under rate column). The Gross pay will show all payments made.Deductions – this shows the national insurance deducted, the tax deducted & deduction which is recovery of any cheque payment made previously. The Net due is the payment that will be paid into your bank.

Method of payment Payments are made into your chosen bank on the Friday after submitting of timesheets via the BACS system. If you want to change your chosen bank or account you need to submit the new details in writing by midday on the Monday for payment the following Friday. If you wish to check that payment has been made you will need to contact your bank direct. Please note that checking your balances via the ATM may not show that days balance as some banks do not update the ATM balance until after close of business.

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