{"id":13318,"date":"2026-07-20T17:15:45","date_gmt":"2026-07-20T15:15:45","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=13318"},"modified":"2026-07-20T17:20:50","modified_gmt":"2026-07-20T15:20:50","slug":"social-contributions-charges-sociales-2","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/social-contributions-charges-sociales-2\/","title":{"rendered":"MUKUK-SOCIAL CONTRIBUTIONS CHARGES SOCIALES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13318\" class=\"elementor elementor-13318\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" 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class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Paternity leave and pay in UK<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13371 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/holiday-entitlement-paid-leave-annual-leave\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Holiday entitlement<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/07\/MI-Charges-Sociales-SEDI-UK-2022.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/07\/MI-Charges-Sociales-SEDI-UK-2022.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p2\"><b>SOCIAL CONTRIBUTIONS <\/b><\/h1><h1 class=\"p2\"><b>CHARGES SOCIALES <\/b><\/h1><h2>NATIONAL INSURANCE NUMBER<\/h2><p>All employees working in the UK or\/and having their main place of work in the UK, have to be registered to the National Insurance and get an individual NI Number.<\/p><p>He\/she can apply for a National Insurance number if he\/she lives in the UK and have the right to work.<\/p><h3>How to apply:<\/h3><ul><li><p><a href=\"https:\/\/www.gov.uk\/apply-national-insurance-number\">https:\/\/www.gov.uk\/apply-national-insurance-number<\/a><\/p><\/li><li><p>\u201cNational Insurance number application line\u201d 0800 141 2079.<\/p><\/li><\/ul><p>He\/she will have to register to local GP as well.<\/p><p>If the employee doesn&rsquo;t have a British Citizenship, he\/she will have to provide proof of the right to work in the UK (pre-settled or settled status from the EU Settlement Scheme etc).<\/p><hr \/><h2>P45 \/ Starter Checklist Forms<\/h2><p>When a new employee joins a UK company, he\/she has to present to his\/her new employer a <strong>P45 form<\/strong> obtained from the previous employer.<\/p><p>If he\/she doesn\u2019t have one, he\/she will have to complete a <strong>Starter Checklist form<\/strong>, available to download on the HMRC\u2019s website.<\/p><p>These forms are sent to the HMRC in order they can trace the employment and allocate Tax codes &amp; NIC codes to the relevant persons.<\/p><hr \/><h2>Tax Code and PAYE<\/h2><p>Once a year, each UK employee receives from the HMRC their new tax code, calculated on previous year taxable incomes.<\/p><p>This tax code will have to be made available as soon as possible to the employer in order the PAYE deduction on the payroll is calculated accurately.<\/p><p>If this code is not available yet or not transmitted to the employer, the emergency tax code &amp; tax rate will apply.<\/p><h2>STATUTORY SICK PAY (SSP) 2022<\/h2><p>(See \u201cFocus On SSP\u201d SEDI\u2019s form for more details)<\/p><p>Your employees may be eligible for Statutory Sick Pay (SSP), if they get sick.<\/p><p>It is highly recommended to secure even a bit more with a complementary Company sick pay scheme and\/or an income protection for example.<\/p><p>The <strong>2022 weekly rate of SSP is \u00a396.35<\/strong> up to <strong>28 weeks<\/strong>.<\/p><p>The first <strong>3 days<\/strong>, being called \u201cwaiting days\u201d, are paid at the discretion of the employer.<\/p><p>The SSP Policy in the company has to be disclosed either in the employment contract or in the company handbook when there is one.<\/p><p>The days you\u2019re off sick when you normally would have worked are called <strong>\u2018qualifying days\u2019<\/strong>.<\/p><p>If you\u2019re eligible, you\u2019ll get SSP for all your qualifying days, except for the first 3.<\/p><p>A sick note is compulsory after <strong>7 days<\/strong>, or before the deadline if there is one.<\/p><h2>MILEAGE PAYMENTS FOR BUSINESS TRAVEL<\/h2><p><strong>1 mile = 1.609344 Km<\/strong><\/p><hr \/><h2>Employee Vehicles: Mileage Allowance Payments (MAPs)<\/h2><p>MAPs are what you pay your employee for using their own vehicle for business journeys.<\/p><p>You\u2019re allowed to pay your employee a certain amount of MAPs each year without having to report them to HMRC.<\/p><p>This is called an <strong>\u2018approved amount\u2019<\/strong>.<\/p><p>Car mileage can be reimbursed:<\/p><ul><li><p><strong>45 pence per business mile<\/strong> for the first <strong>10,000 miles<\/strong> (40p before 2011 to 2012).<\/p><\/li><li><p><strong>25 pence<\/strong> for each subsequent business mile.<\/p><\/li><\/ul><hr \/><h2>Company Cars &#8211; Advisory Fuel Rates from 1st of March 2022<\/h2><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Engine size <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Petrol <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>LPG <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1400cc or less<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">13p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">8p<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1401cc to 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">15p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">10p<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">Over 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">22p\/mile<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">15p<\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Engine size <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Diesel <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1600cc or less<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">11p\/mile<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">1601cc to 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">13p\/mile<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\">Over 2000cc<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">16p\/mile<\/p><\/td><\/tr><\/tbody><\/table><h2>SOCIAL CONTRIBUTIONS<\/h2><h3>1\/ Employer and Employee National Insurance<\/h3><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Employer NI &#8211; <\/b>The National Insurance Class 1A rate &#8211; Charges patronales<\/p><\/td><\/tr><\/tbody><\/table><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>15.05 % <\/b><\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>Em<\/b><span class=\"s1\"><b>p<\/b><\/span><b>loyee NIC <\/b><span class=\"s2\">(<\/span>primary) Class 1 A<\/p><p class=\"p1\">Contribution = charges salariales<\/p><\/td><\/tr><\/tbody><\/table><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p2\">De \u00a3823 \u00e0 \u00a34 189 par mois<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p2\">13.25 %<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p2\">&gt; \u00e0 \u00a34 189 par mois<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p2\">3.25 %<\/p><\/td><\/tr><\/tbody><\/table><h2>2\/ Pension Scheme<\/h2><p>This is called the <strong>Automatic Enrolment<\/strong> and each UK employer must pay the correct contributions on time to the employees pension scheme.<\/p><p>If you don\u2019t, you risk being fined by the Pensions Regulator.<\/p><hr \/><h2>Qualifying Earnings Pension Scheme Example<\/h2><p>From the <strong>6 April 2019 onwards<\/strong>:<\/p><ul><li><p>Total contribution: <strong>8 per cent<\/strong>.<\/p><\/li><li><p>The employer must pay at least <strong>3%<\/strong>.<\/p><\/li><li><p>The worker must pay at least <strong>5%<\/strong>.<\/p><\/li><\/ul><p>These percentages will be calculated between the <strong>Lower level of qualifying earnings (\u00a3520)<\/strong> and the <strong>Upper level of qualifying earnings (\u00a34,189)<\/strong>.<\/p><p>Please refer to our Pension form to see the different pension schemes available.<\/p><p>We usually use <strong>Nest<\/strong>, which is the workplace pension scheme set up by the government.<\/p><p>It&rsquo;s free for employers, easy to set up and compatible with Automatic Enrolment standards.<\/p><h2>NATIONAL MINIMUM WAGE<\/h2><p class=\"isSelectedEnd\">The rates change every April.<\/p><p class=\"isSelectedEnd\">From April 2022:<\/p><ul data-spread=\"false\"><li><strong>\u00a39.50 \/ hour<\/strong> for employees <strong>25 years old and over<\/strong>.<\/li><li>From <strong>21\u201322 years old<\/strong>, it is <strong>\u00a39.18 \/ hour<\/strong>.<\/li><\/ul><h2>INCOME TAX RATE 2022\/2023<\/h2><h3>In England &amp; Northern Ireland<\/h3><p>\u00a0<\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\">Rate<\/td><td class=\"td1\" valign=\"top\"><p class=\"p4\"><b>Revenu imposable <\/b><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Basic rate: 20%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">From \u00a312 570 to \u00a337 700<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Higher rate: 40%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">\u00a337 701 to \u00a3150,000<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p5\">Additional rate : 45%<\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p5\">&gt; 150.000 GBP<\/p><\/td><\/tr><\/tbody><\/table><h2>STATUTORY PAID LEAVE<\/h2><p>Most workers who work a 5-day week must receive at least <strong>28 days\u2019 paid annual leave a year<\/strong>.<\/p><p>This is the equivalent of <strong>5.6 weeks of holiday<\/strong>.<\/p><h2>2022 UK Bank Holidays<\/h2><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>3 January <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">New Year&rsquo;s Day<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>15 Avril <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Good Friday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>18 Avril <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Easter Monday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>2 Mai <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Early May Bank Holiday (VE day)<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>2 Juin <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Spring Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>3 Juin <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Platinium Jubilee Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>29 August <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Summer Bank Holiday<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>26 December <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Boxing Day<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p1\"><b>27 December <\/b><\/p><\/td><td class=\"td1\" valign=\"top\"><p class=\"p1\">Christmas Day (substitute day)<\/p><\/td><\/tr><\/tbody><\/table><p class=\"p2\">Bank holidays do not have to be given as paid leave. An employer can choose to include bank holidays as part of a worker\u2019s statutory annual leave.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo. <\/p>\n","protected":false},"featured_media":11402,"template":"","class_list":["post-13318","services","type-services","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/13318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":4,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/13318\/revisions"}],"predecessor-version":[{"id":13323,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/services\/13318\/revisions\/13323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media\/11402"}],"wp:attachment":[{"href":"https:\/\/sedi.pixecom.site\/sedi\/wp-json\/wp\/v2\/media?parent=13318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}