Your umbrella payslip explained

As an employee of Brookson Solutions Limited, Brookson CIS Limited or Brookson Medical Care Services Limited, each time Brookson receives payment for the work that you have done we will calculate your taxable pay and pay that amount into your bank account.

At the same time, we will send you a document which includes your payslip and a schedule showing you how your pay has been calculated. A copy of your payslip will be stored in the document storage/payroll section of your Connect site for safekeeping.

An example of this document is shown below and is referenced to the guidance notes.

Payslip

Your payslip is broken down to show your Gross Taxable Pay, Deductions / Adjustments and Additional Information. The content of each of these are explained below.

Gross Taxable Pay

This is the element of the amount you have been paid by Brookson which is subject to Income Tax and employees National Insurance. Your Gross Taxable pay is made up of a Commission Payment, an Hourly Rate Payment and a Holiday Pay allowance (each of which are explained in more detail in section C below).

Deductions / Adjustments

These are deductions which have been made from your Gross Taxable pay which include income tax, employees National Insurance and any personal pension contributions you have made to the Brookson Pension Scheme. There may be other deductions which we, as your employer, have to make from your pay which include student loans payments or attachment of earnings, for example.

Additional information

This details the information we have used to calculate your pay and adjustments. Your pay period is the relevant pay week and the year in question.

Your tax code represents the amount of pay you can earn before you pay tax. It is generally based on your personal allowance. The standard personal allowance for 2017/18 is £11,500, which equates to a 1150L code. There may be reasons why your tax code is different, for example, you may have used your personal allowance against another employment. Total hours worked as advised.

Your NI letter is determined by your employee group. Category A is a standard category for all employees apart from NI letters which cover other age groups, who are above the pensionable age or under 21, for example. This section also shows you the total amount paid into your bank account for the period in question (see section B below). 

SECTION B

Total Paid

This shows you how the total amount paid into your bank account for the period in question. This figure will include the net pay from your payslip (Gross Taxable Pay less Deductions / Adjustments). 

SECTION C

Calculation of Commission Payment

This section explains how we have calculated the Commission Payment which is included in the Gross Taxable Pay section of your Payslip. In accordance with your employment contract, your Commission Payment is calculated from the payments received by Brookson during each of your assignments after the following have been taken into account:

Hourly Rate Payment

This is the amount that we are obliged to pay you to ensure you receive the National Living Wage. This is calculated by multiplying the hours you have worked in the period (as shown in the Additional Information section of your payslip) by the National Living Wage (or Minimum Wage rate if you are under 24). 

The National Living Wage Rate for 2017/18 is £7.50.

Your Holiday pay allowance

This is essentially a payment in advance of the holiday pay and means that you are constantly up to date with the money you are entitled to for holiday pay. 


What is your entitlement?
 

Employment Law states you are entitled to take 28 working days (or 5.6 weeks) of paid holiday in each holiday year. Brookson’s holiday year runs from 6th April to 5th April. Your entitlement is inclusive of your entitlement to public and statutory bank holidays recognised in England and Wales. 

If you work variable hours your holiday entitlement will be calculated on a pro rata basis. If your employment commenced or terminates part way through the holiday year, your entitlement to holidays during that holiday year will be assessed on a pro rata basis. Unused holidays may not be carried forward into the next holiday year. It is your responsibility to ensure that you take your full holiday allowance throughout the year. 

You must give Brookson as much notice as possible of your intention to take holidays, but no less than twice the amount of holiday time to be taken. It is also your responsibility to advise Brookson if a client or an intermediary agency refuses to allow you to take leave whilst you are on an assignment. 


How is Holiday Pay calculated and paid?

You holiday is calculated based on the gross taxable pay you receive during your employment with Brookson. Your gross taxable pay consists of your hourly rate payment and any commission payment due to you. 

The holiday allowance is calculated as follows:

5.6 weeks ÷ 46.4 weeks = 12.068% (note: 28 days = 5.6 weeks). This is the percentage of your gross taxable pay we include in your weekly pay. This is shown on your payslip as “holiday pay allowance”.

This is essentially a payment in advance of the holiday pay and means that you are constantly up to date with the money you are entitled to for holiday pay.

Company Pension Contributions

If you have elected to join the Brookson pension scheme, the employer’s contributions are recorded here. 

Reimbursed Expenses

These are expenses which qualify for tax relief and which you have claimed by submitting on a Brookson Expense Claim Form. However, as an employee, if your working practices are such that you are supervised, directed and controlled then you are unable to claim tax relief on any travel and subsistence costs you may incur to your main worksite.

Employers National Insurance Contributions

Referred to as “Employers NI” on your payslip, this is the amount of National Insurance which Brookson must pay based on your Gross Taxable Pay.

Brookson’s Margin

This is the amount which is retained by Brookson to cover our costs and contribute to our profit. 

Work finding commission

This figure represents the balance of any funds remaining from the payments received by Brookson during each of your Assignments after the items above have been taken into account is paid to you as a Commission Payment.

SECTION D

Year to date figures

This section includes your year to date taxable pay and the tax and employee’s National Insurance paid in the year to date from your employment with Brookson. The year to date figures represents payments in the tax year i.e. 6 April to 5 April.

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