Assess Payments After Leaving for NI Calculations (UK)

Administrator Guide

After a worker leaves, use HMRC Guidance CWG2 to assess whether their earnings are regular or irregular payments. The payment type affects treatment of National Insurance (NI) calculations.

Workday only supports a single payment after leaving in the period of termination. You can make further payments after leaving in following pay periods.

Ensure that all earnings subject to NI contribute to the pay component group GBR NIable Pay
.

See Reference: Common Pay Component Groups.

When making a payment after leaving, ensure that earnings that are considered irregular are part of the GBR Irregular NIable Pay [GBR]
pay component group.

Run Pay Complete

for the period.

When calculating NI, Workday uses the pay frequency to determine the NI threshold:

Payments	NI Threshold
Regular earnings only.	The worker's pay frequency.
Irregular earnings only.	A weekly pay frequency, irrespective of the worker's pay frequency.
Both regular and irregular earnings.	The worker's pay frequency.