Your Questions Answered
Agency Related Questions
Can I work through different agencies?
Yes, you are able to work through any number of agencies and you can add or remove agencies at any time by contacting our Employee Care Team on 0845 371 0303 anytime between 9am-5.30pm. If, for example, your contract ends and you get a new assignment through a new agency you can continue to work through Key Portfolio. Or, if you start working through an additional agency, you can add your new agency to your account. You can also remove inactive agencies from your account as this may bring forward your pay day.
Please be aware that adding or removing agencies from your account may change your payment day and pay cycle, however any change may not be effective immediately. We will advise you of these details once a change has been made to your account.
What do I do if I start to work through a new agency?
In order to add a new agency to your account, please click here and complete our online Adding Agency Form.
You can use this form to add up to four agencies to your Key Portfolio account. If you need to add more than four new agencies to your account, please submit the additional requests by re-clicking the link.
Once you have submitted the form, your request will be processed within seven days.
As soon as your new agency/ies have been successfully added to your account we will send you confirmation by email.
Please note: We strongly recommend that you read the confirmation email carefully. It may contain important information regarding your pay cycle and payment day since these can both change when you add additional agencies to your account. Details of any change to the expense submission process for your new agency/ies will also be provided in the email.
Does my agency use Key?
We can easily check and if your agency is not currently on our list of partners we will contact them and take them through the process of working with us. Once everything is in place we will let you know and advise you if there are any changes to your payment day.
When will I get paid?
Your pay frequency depends on the agency/ies that you work for and whether they operate a weekly, fortnightly or monthly payroll. Most employees who are paid weekly or fortnightly will have a set day of the week on which they receive funds.
If you only have one recruitment agency registered with Key, cleared funds will be in your designated account on the second working day after we process your pay, following the period you have worked. For example if we receive cleared funds on a Wednesday we process your pay and send it to your bank account to arrive by Friday.*
If you have more than one agency on your Key account, your pay day will change and possibly your pay frequency. Although we do advise of these changes where possible, please contact our Employee Care Team for more details if necessary.
On your pay day, funds can reach your account at any time up until midnight. If you request to be paid by same-day CHAPS payment (an additional fee applies for this service), your funds will not be available until at least 3pm on the day your payroll is processed. We must receive requests to be paid by CHAPS by 12pm on the day of processing.
Please note that not all bank accounts accept CHAPS payments and some banks have a cut-off time after which CHAPS payments may not be processed until the following day. Please check these details with your bank before requesting a CHAPS payment.
If your bank does have a CHAPS deadline, you should inform us of this before requesting to be paid by CHAPS as our payroll processing times may not be able to accomodate the deadline.
Key can send you a free text message to let you know when and how much you have been paid. Let us know if you would like to take advantage of this service.
*The day we process your pay depends on the day we receive funds from your agency. If you are unsure which day this is you can contact our Employee Care Team.
Expenses
How will I know that you have received my expense claims?
Your expenses appear on your Pay Advice slip. You can check these at any time using your online account.
Why do you need receipts for some expenses and not others?
The expenses that do not require receipts have been approved by HMRC and therefore are detailed as a set amount under certain qualifying conditions, for example, to claim £5 for breakfast you must leave home before 7am and purchase breakfast. For expenses where qualifying conditions have not been set, we require original receipts to verify the exact amounts being claimed.
Why have you not taken all my expenses into account when you processed my last pay?
In any payment we make to you, we will always process as many of your expenses as we can. However, we must ensure compliance with the National Minimum Wage requirements.
In addition, holiday pay is included in your rate (unless there are special arrangements with your recruitment agency) and this must also be accounted for. Thus, there is a maximum amount of your expenses that we can process against any one payment.
Currently, the National Minimum Wage is £6.08 per hour and the rolled-up holiday pay is 12.07%. This means that expenses must not reduce your Gross Salary to less than £6.91 per hour.
This same base-line figure of £6.91 will be used in all cases, whether your holiday pay is included in your daily rate or held over and accrued by your agency.
Any expenses that are not used against your pay will be automatically carried over and applied in your next pay.
Finally, if we do not receive your expenses on time (by 3:00pm Tuesday following the week you worked) they will not be processed as your payment will already have been calculated. Any expenses which are received late will be used in the next available payment.
What’s the deadline for submitting claims?
Your Expense Form must be submitted by 3pm on the Tuesday following the period worked to ensure your expenses are processed with your pay. The deadline is the same regardless of how many agencies you have on your account.
As a supply teacher, why can I not claim "Use of Home as Office" as an allowable expense?
In HMRC’s view, supply teachers and many other temporary education professionals have the choice and the facilities to do their non-classroom work, such as marking and lesson preparation, at school or at home. As it is the education professional’s choice as to where to do their non-classroom work, no tax free allowance can be claimed by this group for Use of Home as Office, with certain exceptions. Use of Home as Office remains an allowable expense for other professions including certain education professionals, primarily those who do not work in the classroom. Please contact us if you are an education professional and think you may be eligible to claim this expense.
What can be claimed as subsistence expenses?
Subsistence is food and drink purchased whilst at the workplace, or travelling to and from the workplace. Drinks bought on their own are not regarded as subsistence, nor is food purchased whilst travelling to or from the workplace but eaten at home.
Are groceries considered an allowable expense for subsistence purposes?
Groceries are not an allowable expense, and by extension, packed lunches made at home cannot be claimed for subsistence. In order to qualify as an allowable expense, your subsistence must be purchased while you are out of the house during your working day.
What supporting documents does Key require for my subsistence expenses for a sample?
If you are selected for a sample, we will send you a breakdown of the scale rate subsistence expenses and mileage you claimed during the relevant period.
Please supply us with receipts for all the subsistence claims that are specified.
If, on some occasions, you are unable to obtain a receipt please complete an Expense Voucher when the expense is incurred. Remember, the receipt/Expense Voucher does not need to match the scale rate amount; we simply need to see evidence that an expense has been incurred. As you receive tax relief on these expenses, you should always request and keep the receipts for your records.
Expense Voucher templates are available here.
What should I do if the vendor cannot provide a receipt?
If you are unable to obtain a receipt from a vendor we will accept an Expense Voucher.
You should complete the Voucher with the expense amount incurred (not the scale rate amount) at the time the cost is incurred and retain it.
We require original receipts from establishments that provide them as standard. As you are receiving tax relief on these expenses you should always request a receipt, if one is not provided as standard.
Are hand written receipts from the vendor acceptable for the expense sample?
What we require is evidence to support your expense claim. To support your expense claim we require receipts, either printed or hand-written. Hand-written receipts should contain the following basic information:
-Date of purchase
-Total cost incurred
-Name of establishment
-What was purchased
What is required to support my mileage claim for the expense sample?
If selected for a sample, please submit a mileage log for any mileage you claimed during the expense sample period (we will notify you of what this was).
A mileage log must contain the following information:
-Date of each working day
-Start and end postcode for each separate journey
-Miles claimed for each separate journey (state if return journey)
-Name of workplace e.g. School, Office
Your mileage log must reflect the exact amount of mileage you have claimed. Please be aware that HMRC only allow for the rounding up of mileage claims to the nearest whole mile.
Please remember, fuel receipts are not required.
Mileage log templates are available here.
How will I know if I am included in an expense sample?
We will contact you by letter to notify you of your selection for a particular sample. The letter will inform you of the sample period, the subsistence expenses and, if applicable, the mileage expenses you claimed for the relevant period. The sampling process is retrospective.
What do I need to do to be successful in the expense sample?
You must submit receipts and/or Expense Vouchers to demonstrate that you incurred an appropriate cost for each subsistence claim within the sample period. The receipts should cover the total number of expense claims made. Grocery receipts cannot be submitted as groceries or a packed lunch are not allowable expenses, nor is food purchased in advance. The meal must be purchased within your working day and consumed whilst away from home.
Expense Vouchers should only be used to record expense purchases on the few occasions where it is not possible to obtain an original receipt. As you are receiving tax relief on these expenses you should always request a receipt, if one is not provided as standard.
Expense Vouchers are not normally acceptable for establishments which provide receipts as standard e.g. supermarkets, large chain restaurants etc. If required to use an Expense Voucher for these establishments please note the reason the receipt could not be obtained at the time.
The mileage log must be complete, accurate and reflect the exact amount of miles you have claimed in the sample period.
What is the expense sampling process?
In order to adhere to H.M. Revenue & Customs best practice we conduct a sampling process to ensure that a cost has been incurred when scale rate expenses have been claimed.
Periodically, we randomly select 5% of employees who have claimed scale rate expenses for a specific period within the previous six months.
If selected, participation in the expense sample is mandatory.
You must obtain receipts for all expense claims with the exception of mileage for which you should maintain a mileage log and incidental overnight expenses which do not require supporting evidence as this is paid at a set rate. However, we only need to see receipts for scale rate subsistence expense claims and mileage logs if you are included in an expense sample.
How far back does Key go when requesting evidence for the expense sampling process?
The furthest back Key will ask you to provide supporting documentation for subsistence and mileage expense claims is six months.
How long should I keep my receipts and other evidence of expenditure?
For the purposes of Key’s expense sampling, you should keep your receipts, Expense Vouchers and Mileage Logs for six months from the date on which the expense was incurred. However, if you are required to keep your receipts for any other purpose, you should refer to HMRC for their guidance.
What happens if I am unable to provide the evidence required for an expense sample?
If you are unable to produce the supporting evidence for your expense claims please contact us immediately so we can advise you. We can be contacted at sampling@mykeypay.com or by calling 0845 371 0303 and asking to speak with the Compliance Team.
Will you return records which are submitted for the sampling process?
We will hold your records on file. If you require us to return them to you, please let us know in writing and we will arrange this.
How will I know whether I have been successful or unsuccessful in an expense sample?
We will notify you by letter of the outcome of your participation in the sampling process.
What will happen if I am unsuccessful in an expense sample?
You will have three opportunities to be successful in Key’s expense sampling process.
If you are unsuccessful in your first sample you will automatically be included in the next appropriate sample. Should you fail to produce satisfactory documentation for the second sample, you will automatically be included in a third sample.
If your records remain unsatisfactory in the third sample, we will no longer be able to process any scale-rate subsistence expenses for you. You would only be able to claim for subsistence if you provide receipts for each subsistence expense at the time of the claim and only the amount on the receipt will be processed.
Travel and mileage expenses remain unaffected if you are unsuccessful in three samples.
Does the expense sample process affect the way I currently submit my expenses to Key?
No, you should continue to follow the existing process for submitting your expenses to us.
Do not send us receipts/Expense Vouchers for scale rate subsistence expenses or a mileage log unless you are selected in a sample and specifically requested to do so.
If you are selected for a sample, we will contact you by letter to inform you of this.
When should I use a Mileage Log?
A Mileage Log should be used to record all the work-related journeys you claim for which are made using a private vehicle – be it a car/van, motorbike/scooter or bicycle. Your Mileage Log should record the exact amount of mileage you have claimed.
When claiming mileage, you should only claim the distance between your home and your place of work. For example, if you make a detour to take your children to school, this portion of the journey cannot be claimed as an expense.
You should keep your Mileage Log safe at home – we do not need to see it unless we contact you in writing to inform you that you have been selected to take part in an expense sample.
You do not need to keep fuel receipts to support expense claims for journeys made in a private vehicle – the Mileage Log will be accepted as sufficient evidence.
You cannot use a Mileage Log to support expense claims for journeys made on public transport. In these instances you will need to provide us with the original ticket or receipt before we will process the expense.
When can I use an Expense Voucher as proof of purchase?
Expense Vouchers can only be used in certain circumstances.
We will only accept them as evidence of a scale rate subsistence (food and drink) purchase on the few occasions where you are unable to obtain a receipt from the vendor.
You should complete the voucher with the expense amount incurred (not the scale rate amount) at the time of the purchase and retain it at home.
We will only ever need to see Expense Vouchers if you are selected to participate in an expense sample, in which case we will write to you to inform you of this. If you are selected, in the majority of cases, we will expect to receive original receipts as supporting evidence for your claim.
You cannot use an Expense Voucher as proof of purchase for any item other than a scale rate subsistence purchase for Breakfast, Daily Subsistence (Lunch), Evening Meal or Overnight Subsistence. For example, if you buy stationery and forget to obtain a receipt, we will not accept an Expense Voucher in support of your claim.
How do I claim for Oyster Card expenses?
If you ever use an Oyster Card for work-related travel, remember that you can claim the cost of these journeys as an allowable expense.
Supporting Evidence Required
Receipt or Ticket
If you buy a 7-day travel card or a monthly travel card, then we require the original receipt or travel ticket to process this expense. A printed Oyster statement is not needed in these instances.
Highlighted Oyster Statement
If you buy an Oyster Card top-up or pre-pay ticket then we require the Oyster statement with the work-related journeys highlighted before we can process this expense.
This statement shows the places you have travelled between and the cost of each journey.
When you submit your claim, you should use a highlighter pen to indicate which of the journeys shown on the statement were made for work purposes.
This allows us to verify that all the journeys you claim for were made wholly, exclusively and necessarily for work purposes.
If you complete assignments for more than one agency in the same payment period, please mark on the Oyster Card statement which journeys were made for which agency, and remember to complete a separate Expense Form for each agency.
The total cost of the highlighted journeys should exactly match the amount you claim on your Expense Form/s for your Oyster Card expenses.
If you have used the Oyster Online service to top-up your Oyster Card, then you can view your statement onscreen.
If you have not used Oyster Online to purchase a top-up for your Oyster Card, you can still have your statement emailed to you. Alternatively, you can request it from tellers at stations or by calling 0845 330 9876.
Please click here for a guide to obtaining your Oyster Card statement online (even if you have not purchased a top-up via Oyster Online).
Please note that these requirements only cover Oyster Card expenses. Other travel cards, multi-journey tickets and season tickets can be claimed by submitting a receipt or ticket.
How do I claim expenses for multiple agencies?
If you have more than one agency on your Key Portfolio account, there may be occasions where you carry out assignments for multiple agencies in the same payment period. In other words you may complete assignments for two agencies in the same week.
Under these circumstances, you must treat the expenses for each agency separately.
Expenses which can be claimed on the agencies’ timesheets should always be claimed using this method.
If you are required to submit an Expense Form to claim expenses for both agencies, you must complete a separate Expense Form for each of them. Never claim for more than one agency on the same Expense Form and please remember to tick the box to say you are registered with more than one agency.
If you have incurred a single expense item which applies to both agencies, you must split the expense on a proportional basis.
For example, you may purchase a weekly travel card which you then use to work three days through Agency A and two days through Agency B. In this instance you should apply 3/5 of the cost of the travel card to Agency A and 2/5 to Agency B on the corresponding Expense Forms.
Please then staple the two Expense Forms together, along with the travel receipt or ticket attached to the back of the forms (and any other receipts you need to submit with the claim) and send them to us in the normal way, by post.
By stapling the Expense Forms together, you are ensuring that they do not get separated and thus the single ticket can be used as evidence for both Expense Forms.
If you do not have any expenses which are required to be split proportionally between agencies, please do not staple the Expense Forms together. The receipts you submit should be attached to the back of the individual Expense Form to which they correspond.
Payslip
Will I receive a payslip?
Yes, you can receive an email payslip each time Key processes your pay including any allowable expenses or you can login to your online account and view and download your payslips at any time.
I don’t understand my payslip. Can you explain it to me?
Yes, you can call the Employee Care Team on 0845 371 0303 anytime between 9am-5.30pm. We will be happy to talk you through any questions you may have.
Why is holiday pay not shown on my payslip?
For the majority of contractors holiday pay is ‘rolled up’ and therefore included in your rate of pay which in essence is a pre-payment of paid annual leave. This is referred to in your Contract of Employment. However, additional holiday pay may be accrued through your agency and this is something you should agree with your agency directly.
Why does my pay sometimes vary?
Due to the nature of contracting work, pay levels can vary depending on the number of days or hours worked. However, there can be other reasons for differences in take-home pay. For example, income tax and National Insurance contributions may occasionally fluctuate, particularly after a holiday or period of absence. The level of expenses claimed can also have a bearing, as can your tax code. For a more detailed explanation of the various factors which can cause your pay to vary, Key Portfolio Ltd has produced this article which we hope will answer your queries.
I don't understand my tax code. What does it mean?
Your tax code determines the amount of tax free allowance that you have for that year. If your tax code is, for example, 810L this means that you have a tax free allowance of £8105. Here is a link to the explanation on the HMRC website http://www.hmrc.gov.uk/incometax/codes-basics.htm
Tax
Why do I have to pay Employer’s National Insurance?
Employer's National Insurance (ERNI) is the employment tax that must be paid by your employer. As Key Portfolio Ltd is your employer, ERNI is included in the gross funds they receive for your services from your recruitment agency. Key deducts the appropriate amount and pays it over to HM Revenue & Customs. As ERNI is deducted at source from the funds received from your agency, it does not form part of your taxable income and therefore does not suffer income tax or Employee's National Insurance. Although this becomes an additional cost, you should still receive an increase in your take-home pay compared to PAYE.
How do I apply for a National Insurance Number?
Simply call the Jobcentre Plus National Insurance Number Allocation Service on 0845 600 0643 between 8 am and 8.30pm, Monday to Friday. You will receive a date for an interview and you will be told what information you are required to bring along.
Why do I need a National Insurance Number?
National Insurance refers to social security contributions made to HM Revenue & Customs and your National Insurance Number is used as your reference for the whole social security system. If you do not have a NINO this can affect your contributions records, delay payments of state benefits and possibly result in further expense to resolve the situation. Everyone who works in the UK and earns in excess of the threshold must make National Insurance contributions.
I believe I am exempt from Employee's National Insurance – what do I need to do?
Employees in the UK pay Employee's National Insurance (NI) from the age of 16, and become exempt on the day they reach state pension age. For information on the state pension age, please click here.
In some circumstances, people coming to work temporarily in the UK from certain countries may also be exempt from Employees NI, and if so, should have a certificate to prove this. More information on this can be found here.
If you believe you are exempt from Employee's NI, you need to provide us with an Age Exception Certificate as proof so that we can stop deducting this from your pay. We will also be able to refund any Employee’s NI that has been deducted in the interim, as long as it is within the same tax year. For refunds going further back than this, you will need to contact the National Insurance Contributions Office.
You can obtain an Age Exception Certificate by calling the National Insurance Helpline on 0845 302 1479.
Please note that there is no age exception from Employer’s National Insurance, and contributions continue for as long as you remain in work.
Why is my tax code 0T-W1?
When you sign up with Key Portfolio Ltd as an employee, you will be required by HMRC to provide us with a P45 or a completed P46.
These forms determine your tax code.
However, in some circumstances, we may be unable to accept the document you have provided.
Invalid P45
If you send us a P45 which is over 10 weeks old, we are required to confirm that your circumstances have not changed since the document was issued.
In this instance we will write to you asking you to provide us with further information.
In the meantime, we must automatically submit a P46 on your behalf which will place you on the 0T-W1 tax code.
However, the information you provide in relation to your circumstances may enable us to use the details from your P45 to amend your tax code.
Invalid P46
If you submit a P46, it will not be accepted if it is over six weeks old. It will also be rejected if it is filled in incorrectly (e.g. if it’s not signed, or the incorrect number of boxes relating to your present circumstances have been ticked.)
In this instance, again, we must submit a P46 on your behalf which will place you on the 0T-W1 tax code.
What the 0T-W1 tax code means
Most people in the UK receive a personal tax-free allowance of £8105 which is spread over the course of the year, and means that you receive a certain portion of your pay tax-free each time you are paid.
However, you will not receive this tax-free allowance whilst you are on the 0T-W1 tax code.
Instead, all of your pay will be taxed at a level commensurate with your income, namely 20% for earnings up to and including £34,370, 40% on earnings between £34,370 and £150,000 and 50% thereafter.
Getting your tax code changed
In most cases, where Key Portfolio Limited is your only or main employer, you should be able to get your tax code changed so that you receive your personal tax-free allowance.
To get your code amended, unless you can submit a valid P45, you will need to contact HMRC on 0845 300 0627 and ask them to send us a coding notice.
When you call, you may need to provide HMRC with Key Portfolio’s PAYE reference number, which is: 961/JZ47933.
If being on the 0T-W1 tax code means that you overpay your income tax, you will be entitled to a rebate.
Overpaid tax will either be repaid to you automatically once your tax code is updated, or in some circumstances, you may need to write to HMRC at the end of the tax year.
HMRC will be able to advise you on this if you call the number provided above.
Why is my tax code BR / BR-W1?
Most employees in the UK receive a personal tax allowance, which means that a certain amount of your earnings each year (currently £8105 for most people) are paid to you without being taxed (the allowance is spread over the year, so you will not receive it all in one go).
The tax code “BR”, however, stands for “Basic Rate”, and means that you are not receiving any tax allowance with your pay from this employer. When you are on BR with an employer, you will simply pay tax at the basic rate of 20% on all of your income. In the majority of cases, a BR tax code will be applied if you have a secondary employer or are in receipt of a pension.
Employers allocate your tax code according to HMRC rules, based on the information provided on your P45 or P46 which you submit when you commence a new employment. However, you are in control of your tax code, and if you have more than one employer or are in receipt of a pension, you may designate which one you wish to receive your tax allowance with.
One of the advantages of working through Key Portfolio is that we become your sole employer for all the agencies you add to your Key account. Thus, you can receive your tax-free allowance on all the money you earn with us, avoiding the requirement of a BR tax code if you work through multiple agencies.
If you are on a BR tax code with your only or main employer, and you wish to change this, you should contact HMRC on 0845 300 0627. They will be able to assist you in updating your code.
If you would like to discuss adding additional agencies to your account, contact our Employee Care Team on 0845 371 0303 anytime between 9am-5.30pm.
Documents
Which documents should be certified and how should this be done?
Copies of all photographic Entitlement to Work documents must be certified as a true likeness of the candidate by a responsible adult such as a teacher, doctor or recruitment agency worker. The standard format for this is:
“I, [certifier’s name], certify that this is a true likeness of [candidate’s name]”.
This should be followed by the certifier’s signature and the date of certification. Please note that the certification must be signed and dated before it is sent to Key. Please also be aware that certification cannot be done by a relative and is only necessary for documents that incorporate a photograph.
How does the ‘336 Hour Rule’ (Clause 5.1 from my Contract of Employment) affect me?
Your Contract of Employment with Key Portfolio Limited includes a clause (Clause 5.1) which guarantees you a minimum of 336 hours of work on assignment within any full 12 month period that you are employed by us, in line with your employment start date.
The additional payment is calculated at 336 hours minus the number of hours you worked during the 12 month employment period. It is paid at National Minimum Wage as gross salary that is subject to tax and National Insurance.
For example: A working day is taken to be 7 hours. If you work 40 days during the 12 months of employment, this would translate as 280 hours – 56 hours fewer than the 336 hour minimum.
In this instance, Key Portfolio would pay you the 56 hours at National Minimum Wage (subject to tax and National Insurance).
Why has the Worker Registration Scheme (WRS) for A8 Nationals been abolished?
The Worker Registration Scheme, which required the registration of most nationals from the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia in order to work in the U.K., will be abolished with effect from 30th April, 2011.
From 1st May, those from the above listed countries will be subject to the same entitlement to work regulations as all other nationals of the European Union (except Bulgaria & Romania). Key’s Document Guide has been up-dated to reflect this change and the associated amendments to our Application Form will follow in due course.