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Eunder. Revised FAQs The rates and thresholds of the USC are changed with effect from 1 January 2015. Most of these FAQs have been updated to reflect this change and to delete information that is no longer relevant. FAQ 4.33 4.35 Subject What are employers to do where they have not received 2015 P2Cs in time to run January 2015 payroll(s)? An employee commences employment in December 2014 and hands in a 2014 P45. The employer operates the temporary basis. What is the employer to do where they.

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