Devolution: payroll legislation matrix

29 March 2020

UK policies continue to be devolved and the four nations have increasing legislative control over certain matters.

To assist the payroll profession with this increasing complexity, in November 2018 the CIPP launched its 'Devolution: payroll legislation matrix' which is available exclusively to CIPP members.

The matrix contains relevant payroll legislation as it relates individually to the four nations of the UK. The subjects are categorised where necessary and in alphabetical order.

It is intended to be a guide, not a definitive list and is a document that will keep changing as new regulations supersede existing ones.

The Devolution: payroll legislation matrix is a working document and members will appreciate that there can be a huge volume of legislation linked to any number of subjects. It would be surplus to the requirement to include them all so the key primary regulations are included with the most recent and relevant secondary legislation.

All links are up to date at the time of publication. The CIPP accepts no liability for errors or omissions.

The Devolution: payroll legislation matrix will be updated on a monthly basis when members will be alerted through News Online and directed to our Policy hub, where the Matrix will always be available.

Updates have been added to the Matrix in the following areas:

  • Employment Allowance
  • Off-payroll working
  • National Insurance contributions
  • Statutory parental bereavement leave and pay
  • Deductions for student loans

If you have any comments or suggestions, please email the policy team directly.


Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.