On 17 March the Minister for Health and Social Services announced a one-off payment for NHS and social care staff of ÂŁ735 per person. This amount covers the basic rate of tax and national insurance contributions and after deductions most people will receive ÂŁ500.
The payment will be made to workers who were employed in an eligible role between 1 June 2020 and 28 February 2021.
HMRC have confirmed that these payments made to employees are regarded as earnings and will be liable for tax, national insurance contributions and student loan repayments, where appropriate. They will also be included in benefits calculations.
All eligible workers will receive the payment providing they complete and return a claim form to their employer (this form is to be retained by the employer as proof of eligibility). For Personal Assistants supporting Direct Payment recipients the claims form should be returned to the Social Services Direct Payments Team or your Payroll provider.
The payments will be made through payroll to ensure the proper treatment of income tax and national insurance, and to facilitate the appropriate notifications to the relevant benefits agencies.
Eligible workers should expect to receive an application within the next few weeks, if you do not receive an application please contact your employer.
Further information is available here NHS and social care financial recognition scheme: guidance for social care workers NHS and social care financial recognition scheme: guidance for social care workers [HTML] | GOV.WALES
