IRIS GP Payroll - Release notes: 2024

Version numbers don't reliably indicate a calendar month or release date. Sections below are dated by version number only, except the November/October 2024 updates, which are named that way in the original source document.

November 2024 update | October 2024 update | Release 2024.60 | Release 2024.11 | Release 2024.10 | Current release notes | 2025 | 2023

November 2024 update (v1.9.5)

Welcome to your November update for tax year 2024/2025. This update includes new enhancements.

Employee Verification Connector (EVC)

We have partnered with Equifax for our Employee Verification Connector (EVC). This means we can now offer IRIS Employee Verification services to more employees. If you feel this service doesn't benefit your company or employees, you have the option to opt out using the EVC opt-out/in options within your payroll product. Find out how to do this by visiting our help centre.

Tronc payslip item

We have added a Tronc Pay payslip item to the pay item tree under Basic/Tips. Use this to make Tronc tip payments from the employer that are subject to tax deductions.

October 2024 update (v1.9.4)

Welcome to your October update for tax year 2024/2025. This update includes new enhancements and necessary legislative changes.

NHS Pension Scheme - Scotland

We have implemented changes to the Scotland contribution rates and tiers (Table 1 and Table 2), applicable from 1 October 2024, as per guidance from SPPA (Scottish Public Pension Agency).

Employee NHS Pension rates - Table 1

Used for members in pensionable employment on the last day of the previous scheme year and the first day of the current scheme year:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,330.00 5.70%
2 £13,331.00 to £25,367.00 6.40%
3 £25,368.00 to £30,018.00 7.00%
4 £30,019.00 to £37,663.00 8.70%
5 £37,664.00 to £39,497.00 9.80%
6 £39,498.00 to £48,009.00 10.50%
7 £48,010.00 to £51,954.00 11.20%
8 £51,955.00 to £72,656.00 11.60%
9 £72,657.00 and above 12.70%

Employee NHS Pension rates - Table 2

Used for new members, or for members who have a change in actual pensionable pay during the current scheme year:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,330.00 5.70%
2 £13,331.00 to £26,762.00 6.40%
3 £26,763.00 to £31,669.00 7.00%
4 £31,670.00 to £39,734.00 8.70%
5 £39,735.00 to £41,669.00 9.80%
6 £41,670.00 to £50,650.00 10.50%
7 £50,651.00 to £54,811.00 11.20%
8 £54,812.00 to £76,652.00 11.60%
9 £76,653.00 and above 12.70%

These rates are automatically applied to employees from 1 October 2024.

Rates and tiers shown above were correct when this page was published. Always check the current figures with SPPA before making decisions based on them.

Release 2024.60

NHS Pension Scheme - Scotland

We have made changes to the NHS Pension Scheme Scotland, as per updated guidance from SPPA (Scottish Public Pension Agency). We have made the following software amendments from 1 October 2024:

  • Updates to employee pension tiers and rates

NHS Pension rates, Scotland - from 1 October 2024

Table 1 - used for members in pensionable employment on the last day of the previous scheme year and the first day of the current scheme year:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,330.00 5.70%
2 £13,331.00 to £25,367.00 6.40%
3 £25,368.00 to £30,018.00 7.00%
4 £30,019.00 to £37,663.00 8.70%
5 £37,664.00 to £39,497.00 9.80%
6 £39,498.00 to £48,009.00 10.50%
7 £48,010.00 to £51,954.00 11.20%
8 £51,955.00 to £72,656.00 11.60%
9 £72,657.00 and above 12.70%

Table 2 - used for new members, or for members who have a change in actual pensionable pay during the current scheme year:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,330.00 5.70%
2 £13,331.00 to £26,762.00 6.40%
3 £26,763.00 to £31,669.00 7.00%
4 £31,670.00 to £39,734.00 8.70%
5 £39,735.00 to £41,669.00 9.80%
6 £41,670.00 to £50,650.00 10.50%
7 £50,651.00 to £54,811.00 11.20%
8 £54,812.00 to £76,652.00 11.60%
9 £76,653.00 and above 12.70%

To view the NHS Pension Scheme tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters, and choose the relevant date from the effective drop-down menu. View rates for each table using the Table 1 or Table 2 option in the 'select the table values you want to view' drop-down.

Rates and tiers shown above were correct when this page was published. Always check the current figures with SPPA before making decisions based on them.

Set contribution rate

From 1 October 2024, the software sets the Employee Details | Pension Details | Employee's basic contribution rate during the payroll calculation for October 2024. The employee's basic contribution rate is set based on the contribution rate set for the employee immediately before October 2024 payroll is calculated - for example, if the employee's contribution rate was 8.20% before October payroll was calculated, it is automatically updated to 8.70% when October is calculated.

For new members of the NHS Pension Scheme, the software sets the employee's basic contribution rate based on their monthly salary, using the rates in use from 1 October 2024.

Should you need to recalculate any earlier pay periods for any employees after the new rates have been applied - for example, you have calculated October but need to recalculate September - the previous rates are used for any month before October.

This change to contribution tables results from the 2024/25 AfC pay award. As the pay award is backdated, pay arrears need to be backdated to the period in which they were paid, and previous contribution rates should be applied to the pay arrears. IRIS GP Payroll cannot perform this calculation, so pay arrears and their subsequent contribution rates need to be applied manually. Contact the pension agency for further information.

Release 2024.11

Printing Reimbursement Summary Report

We have resolved an issue where some customers reported that National Insurance contributions were displaying incorrectly for employees and directors when printing the Reimbursement Summary report.

If you were affected by this issue, recalculate the affected pay period after installing the update. Once done, reprint the Reimbursement Summary report to correct the values.

Release 2024.10

National Insurance

Investment Zone Employer's NIC relief

From 6 April 2024, four new Investment Zone NIC category letters came into effect for employers in Great Britain, as part of the Investment Zone NI Relief (IZENR) programme, which provides a package of tax reliefs to employers with employees working in prescribed geographical areas. The new letters are:

  • N - standard category letter

  • E - married women and widows entitled to pay reduced NICs

  • K - employees over the state pension age

  • D - employees who can defer paying 12% NICs and pay only 2%, because they are already paying it in another job

Following this change, we have updated several software areas:

NI rates

We have updated Setup/Options | Tax/NI Parameters | Employees and Employers NIC Rates to include the new NI letters N, E, K and D, along with the parameters for Investment Zone Upper Secondary Threshold (IZUST).

Employee details

We have added the new NI letters N, E, K and D to the software, along with a new Working in Investment Zone tick box in Employee Details.

Reports

We have updated reports to cater for the new NI letters N, E, K and D.

RTI validation

We have updated RTI submissions to include the new NI letters N, E, K and D.

Import/export

We have added Working in Investment Zone to the import/export fields.

NHS Pension Scheme

We have updated the pension tiers for the NHS Pension Scheme for all regions for 2024/2025, in accordance with guidance received. Changes apply from 1 April 2024. To view the tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters and choose the relevant date from the effective drop-down menu.

NHS Pension Scheme - England and Wales

We have implemented changes to the employee contribution rates and tiers applicable from 1 April 2024, as per guidance from NHS Pension Scheme England and Wales.

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,259.99 5.20%
2 £13,260.00 to £26,831.99 6.50%
3 £26,832.00 to £32,691.99 8.30%
4 £32,692.00 to £49,078.99 9.80%
5 £49,079.00 to £62,924.99 10.70%
6 £62,925.00 and above 12.50%

The employer NHS Pension rate has increased in 2024/2025 to 23.7%. However, since the increase is funded centrally by NHS Pension Scheme, the rate remains at 14.38% in IRIS GP Payroll.

Rates and tiers shown above were correct when this page was published. Always check the current figures with NHS Pension Scheme England and Wales before making decisions based on them.

NHS Pension Scheme - Scotland

We have implemented changes to the NHS Pension Scheme Scotland, as per guidance from SPPA (Scottish Public Pension Agency). We have made the following software amendments from 1 April 2024:

  • Updates to employee pension tiers and rates

  • Implemented two tables of employee NHS Pension rates and tiers

  • Increased employer pension rate

The values below apply to Tables 1 and 2 from 1 April 2024:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,330.00 5.70%
2 £13,331.00 to £25,367.00 6.10%
3 £25,368.00 to £30,018.00 6.70%
4 £30,019.00 to £37,663.00 8.20%
5 £37,664.00 to £37,830.00 9.80%
6 £37,831.00 to £39,497.00 10.00%
7 £39,498.00 to £48,009.00 10.50%
8 £48,010.00 to £51,954.00 10.80%
9 £51,955.00 to £72,656.00 11.30%
11 £72,657.00 and above 13.70%

IRIS GP Payroll includes two tables of NHS Pension rates and tiers. Table 1 sets the employee rate for the new year as part of the year-end transfer process. Table 2 is used when setting the rate for a new employee, or for an existing employee whose pay changes during the year.

The employer NHS Pension rate has increased in 2024/2025 to 22.5%.

Rates and tiers shown above were correct when this page was published. Always check the current figures with SPPA before making decisions based on them.

NHS Pension Scheme - Northern Ireland

Employee NHS Pension rates 2023/2024

We have updated the pension tiers for 2023/2024, following the changes announced recently by HSC Pension Scheme.

Due to the late announcement of changes to pension tiers for 2023/2024, you will need to check the contribution rate for each employee in the scheme and make any necessary adjustments, as the software cannot do this for you. See "What do I need to do now?" below for further guidance.

We have made the following amendments to tiers and rates, which apply as soon as you install the April 2024.10 software update:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,246.00 5.10%
2 £13,247.00 to £17,673.00 5.70%
3 £17,674.00 to £24,022.00 6.10%
4 £24,023.00 to £25,146.00 6.80%
5 £25,147.00 to £29,635.00 7.70%
6 £29,636.00 to £30,638.00 8.80%
7 £30,639.00 to £45,996.00 9.80%
8 £45,997.00 to £51,708.00 10.00%
9 £51,709.00 to £58,972.00 11.60%
10 £58,973.00 to £75,632.00 12.50%
11 £75,633.00 and above 13.50%

To view the tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters and choose the relevant date from the effective drop-down menu.

Please note:

  • You must check the contribution rate of every member from 1 April 2023 to 31 March 2024 using the new rates. As the thresholds have increased, most of your staff will either stay on the same rate or move down a tier. For those whose rate has gone down a tier, a refund is due.

  • If you applied backdated pay rises in 2023/2024, check the member's rate from the effective date of the pay rise, not just the month it was paid. If a member's tier increases due to the pay rise, their new rate applies to all earnings in the period, not just the backdated pay.

What do I need to do now?

After installing the update, the new pension tiers apply for 2023/2024. Check every member's rate for each period they were paid in 2023/2024. The easiest way to check this is by printing the SD55 report, which details the pensionable pay, contribution and rate applied for each period. We advise making these checks before performing year-end routines.

The steps below are a recommendation only - contact HSC Pension Scheme directly at hscpensions@hscni.net with the subject header "FAO GP Admin Team" for advice.

To establish what tier and rate should apply for the employee per period, multiply the pensionable pay (column 1 on the SD55 report) by 12. Using the table of tiers and rates, check which tier this value falls within, and the rate for that tier. If the rate found matches the rate already used for the employee, no arrears are due for that period and you can move on to the next period's pensionable pay. If the rate found differs from the rate applied in the period, calculate what the contribution should have been (pensionable pay for the period multiplied by the new rate). Compare the recalculated contribution with the original - if the original was more than the recalculated, the employee is owed the difference in arrears. Note this value and move on to the next period's pensionable pay.

Once you've completed this for all periods processed, add together any arrears you've calculated. This needs to be refunded to the employee.

If you have not yet processed March payroll, you will need to:

  1. Assess what the employee's pension rate will be, using estimated pensionable pay for March x 12. If the rate differs from the employee's current rate, change it in Employee | Pension Details.

  2. Add any arrears of pension contributions for April to February to Temporary Adjustments in March's pay run, as an Extra Payment with the checkbox ticked: "Tick this box if the addition is to be included in tax calculations". Leave all other checkboxes unticked.

If you have already processed March payroll, you will need to:

  1. Recalculate the period for any employee found to have arrears of pension contributions. Print a copy of the affected employee's March payslip, then delete the payslip via Correct Errors | Delete the record of a single payslip.

  2. Before recalculating March's payroll for affected employees, assess what the employee's pension rate will be using the pensionable pay for March x 12. If the rate differs from the employee's current rate, change it in Employee | Pension Details.

  3. Add any arrears of pension contributions for April to February to Temporary Adjustments in the March pay run, as an Extra Payment with the checkbox ticked: "Tick this box if the addition is to be included in tax calculations". Leave all other checkboxes unticked.

  4. If you have already paid employees, re-issue their payslip and compare the difference in net pay between the original and new payslips for March. Process the difference as an ad hoc payment, or process it in April 2024 payroll as an Extra Payment (this time, do not tick any of the checkboxes).

If you have already processed payments to HMRC for March, you will need to reprint the P32 report, as there will be a difference in the Tax Due amount. You will also need to re-submit your FPS and EPS to HMRC if these had already been submitted for March.

When you submit your GP1 report to the pension agency for March, include the arrears calculated for affected employees. HSC Pension Scheme have requested you include the comment "threshold amendment" along with the arrears amount. Ensure the contribution rate you include for each employee is based on the new contribution tiers and rates table.

Employee NHS Pension rates 2024/2025

We have made the following amendments to tiers and rates, which apply from 1 April 2024:

Tier Pensionable pay used to determine the contribution rate Contribution rate
1 £0.00 to £13,259.00 5.20%
2 £13,260.00 to £26,831.00 6.50%
3 £26,832.00 to £32,691.00 8.30%
4 £32,692.00 to £49,078.00 9.80%
5 £49,079.00 to £62,924.00 10.70%
6 £62,925.00 and above 12.50%

Employer NHS Pension rate 2024/2025

The employer NHS Pension rate has increased in 2024/2025 to 23.2%.

Rates and tiers shown above were correct when this page was published. Always check the current figures with the HSC Pension Service before making decisions based on them.

End of year transfer

During the End of Year Transfer from 2023/2024 to 2024/2025, the software applies NHS pension rates and tiers for the 2024/2025 tax year.

Statutory Paternity Pay (SPP)

From April 2024, HMRC announced changes to Statutory Paternity Leave (SPL) and Pay (SPP), allowing employed fathers more flexibility in how and when they take their leave:

  • Employed fathers-to-be now provide 28 days' notice before the dates they wish to take for paternity leave and pay

  • An employed father can take SPL in two non-consecutive periods of one week, or a two-week block, within 52 weeks of the birth of the child or placement for adoption

  • The notice of entitlement period for SPL is unchanged, and requires fathers-to-be to give notice 15 weeks before the expected week of childbirth or placement date

  • This legislation change does not currently apply to Northern Ireland

Following these changes in legislation, we have made the following software amendments:

  • Added a screen to allow you to set up and manage multiple SPP records

  • Added a tick box to indicate that the SPP is to be paid using Northern Ireland rules

  • Added functionality to configure SPP as two separate instances of one week, or one singular block of two weeks

Wizard for Statutory Paternity Pay - step 1

We have added a new screen to configure multiple SPP records, catering for cases where an employee could have more than one record of SPP due for payment in the same month.

Wizard for Statutory Paternity Pay - step 2

We have added a new "Pay SPP using Northern Ireland rules" tick box, to indicate the employee is living in Northern Ireland and required to receive SPP under the original rules (for example, leave taken as two concurrent weeks, which must be taken within eight weeks of birth or placement).

Wizard for Statutory Paternity Pay - step 3

We have changed validation to allow leave to be entered as two separate blocks of one week, or one block of two weeks, and to allow leave to be paid within 52 weeks from the baby due date or placement date.

New validation only applies where the tax year is 2024/2025 or later, or where the "Pay SPP using Northern Ireland rules" tick box is not set.

Wizard for Statutory Paternity Pay - step 4

The Actual Payment in Month value is the total of all SPP payments due in the month - for example, if the employee has more than one SPP record due in the same month.

Standard Life G2G - payments pension output file

We have updated the Standard Life G2G - Payments pension output file in line with their requirements:

  • Renamed the Salary column header to Pay Period Pensionable Earnings

  • Added a new Pensionable Pay Definition(s) column, included only if the Pension Fund Details | Qualifying Scheme tick box is set. The column is populated with QBE (Qualifying Banded Earnings) if the Pension Type is AutoEnrol - Salary Sacrifice, AutoEnrol - Stakeholder, or AutoEnrol - with Tax Relief. For all other pension types, the column is populated with OD (Own Definition)

Student Loan Thresholds

We have updated the annual thresholds in line with legislation for the 2024/2025 tax year:

  • Plan Type 1 increased from £22,015 to £24,990

  • Plan Type 2 remains at £27,295

  • Plan Type 4 increased from £27,660 to £31,395

  • Postgraduate Student Loans remain at £21,000

Threshold values shown above were correct when this page was published. Always check the current figures with HMRC before making decisions based on them.

Tax Code Changes

As all personal allowances remain at 2023/2024 levels, there is no increase in tax codes for the 2024/2025 tax year.

Tax, NI, SSP, SMP, SAP, SPP, ShPP and SPBP

We have updated the rates for tax, NI, and statutory payments for the 2024/2025 tax year. On 6 March 2024, the Government announced that from 6 April 2024, National Insurance contribution rates for most employees would be lowered by 2%. We have updated the software to reflect these changes in employee NI rates.

Rates shown above were correct when this page was published. Always check the current figures with HMRC before making decisions based on them.

National Minimum Wage / National Living Wage

We have updated the National Minimum Wage and National Living Wage rates in line with legislation for the 2024/2025 tax year.

Rates shown above were correct when this page was published. Always check the current figures with HMRC before making decisions based on them.

AE parameters

We have updated the AE parameters, in line with legislation, for the 2024/2025 tax year.

P60s

We have updated the P60s for year-end 2023/2024.

RTI

Full Payment Submission (FPS)

The FPS schema has been updated for the 2024/2025 tax year, in line with government legislation.

Employer Payment Submission (EPS)

We have updated the EPS schema for submissions relating to the 2024/2025 tax year.

Earlier Year FPS

We have updated the Earlier Year FPS schema for submissions relating to the 2023/2024 tax year.

Other changes

Statutory Maternity Pay

We have removed the system validation that previously prevented male employees from claiming Statutory Maternity Pay (SMP). This update is effective from April 2024 onwards, and follows HMRC's decision to review the SMP eligibility criteria.