Source: http://findlaw.co.uk/law/small_business/business_tax/paye
Timestamp: 2016-05-27 02:11:32
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PAYE Archives | Find Laws, Legal Information, News & Solicitors - Findlaw UK
Find Laws, Legal Information, News & Solicitors - Findlaw UK > Small Business > Business Tax > PAYE PAYE
Topics	Avoiding and correcting errors
Calculating NICs deductions
Claim a tax_free payment for online filing
Common errors for P45 and P46 online
Dealing with week 53 payments
Employed or self_employed?
Employer CD_ROM P11 Calculator
File in_year forms online
File P35 and P14 online
Full list of online forms
Get started with PAYE for tax professionals
Guidance for exempt employers
PAYE end_of_year tasks
PAYE for shares and other non_cash payments
PAYE forms and publications
Payroll calculations and records
self_employed basis
Using commercial payroll software
Posted in File P35 and P14 online	Advance funding for SMP
Posted on June 26, 2015 by FindLaw UK	If you don’t have sufficient payroll deductions available to cover the Statutory Maternity Pay you’re entitled to recover, you may be able to apply for funding from HM Revenue & Customs. You can find more information in our related guide below. Get help with statutory payments funding Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we…
Posted in Statutory Pay	Approved Payroll Giving Agencies
Approved Payroll Giving Agencies
Posted on June 26, 2015 by FindLaw UK	All of the organisations listed below are approved and monitored by HM Revenue & Customs (HMRC) for the purposes of Payroll Giving. They can help you to promote Payroll Giving in the workplace, whether using a professional fundraising organisation, staff champions or a chosen charity. Achisomoch Aid Company Achisomoch Aid Company, which was established in 1979 and is based in North West London, offers a very special, speedy and personal service to clients whose employees…
Posted in Payroll Giving	Avoiding employing someone illegally
Posted on June 26, 2015 by FindLaw UK	If you’re going to employ someone from outside the UK, you’ll need to make sure that they’re entitled to work here before they start working for you. The government has recently introduced checks that you must make on all new employees to safeguard you from employing someone illegally. Ensuring your workers are eligible to work in the UK Use our interactive tool to check if your workers are eligible to work in the UK. Find…
Posted in New Employees	Benefits of switching to electronic PAYE (Pay As You Earn) records
Benefits of switching to electronic PAYE (Pay As You Earn) records
Posted on June 26, 2015 by FindLaw UK	If you’re currently completing paper P11s for your employees, HM Revenue & Customs (HMRC) recommends that you switch instead to keeping electronic payroll records by using either commercial payroll software or HMRC’s free P11 Calculator on the Employer CD-ROM. These software tools complete many of your payroll calculations automatically for you and they make filing your Employer Annual Return (P35 and P14s) online easier – a significant benefit now that almost all employers are now…
Posted in Completing the paper form P11	Benefits of using non-paper methods
Benefits of using non-paper methods
Posted on June 26, 2015 by FindLaw UK	Using non-paper methods for completing form P11, like HM Revenue & Customs’ (HMRC’s) free P11 Calculator on the Employer CD-ROM or commercial payroll software, can save you time and help reduce errors. Employers with 50 or more employees must file their Employer Annual Return (forms P14 and P35) online and using non-paper methods makes this much easier. Under government proposals all employers, regardless of the number of employees, will have to file these forms online…
Posted in Calculating NICs deductions	Benefits of using non-paper methods for the P11
Benefits of using non-paper methods for the P11
Posted on June 26, 2015 by FindLaw UK	If using paper methods, bear in mind that there are more efficient ways of completing the P11 which will not only save you time but also help you meet important deadlines for filing PAYE online. These include: HM Revenue and Customs’ (HMRC’s) free P11 Calculator on their Employer CD-ROM commercial payroll software These will work out the figures for you automatically and make it easier for you to file your return online. From April 2010…
Posted in Calculating NICs deductions	Calculate SAP recovery manually
Calculate SAP recovery manually
Posted on June 26, 2015 by FindLaw UK	How much Statutory Adoption Pay (SAP) you can recover depends on the total amount of employer’s and employees’ Class 1 National Insurance contributions (NICs) you pay in the ‘relevant tax year’. The ‘relevant tax year’ is the tax year immediately the tax year in which your employee’s ‘matching week’ falls (this being the week in which they were told they’d been matched with a child). You’ll find the total of your employer’s and employees’ NICs…
Posted in Statutory Pay	Calculating and paying SSP
Calculating and paying SSP
Posted on June 26, 2015 by FindLaw UK	You normally pay Statutory Sick Pay (SSP) in the same way as you pay wages – and at the same time. SSP payments have to be money. You can’t give something else instead, such as: payments in kind – eg goods board and lodging other services The easiest way to work out and record your SSP payments is to use commercial payroll software or HM Revenue & Customs’ SSP Calculator. Calculating and recovering Statutory Sick…
Posted in Statutory Pay	Calculating and recovering SMP using an HMRC calculator
Calculating and recovering SMP using an HMRC calculator
Posted on June 26, 2015 by FindLaw UK	HM Revenue & Customs’ (HMRC’s) Statutory Maternity Pay (SMP) calculator works out how much SMP you’ll have to pay and how much you can recover. It’s easy to use and does everything for you. You’ll find it: on the Employer CD-ROM on HMRC’s website Both the CD-Rom and the online version of the calculator work in the same way. They’ll work out for you: whether your employee is entitled to be paid SMP the amount…
Posted in Statutory Pay	Calculating and recovering SSP using the SSP calculator
Calculating and recovering SSP using the SSP calculator
Posted on June 26, 2015 by FindLaw UK	There are two Statutory Sick Pay (SSP) calculators – one for working out how much SSP to pay and one for checking if you can recover any SSP from HM Revenue & Customs (HMRC). You’ll find both of these on the Employer CD-ROM and the HMRC website. The calculator for working out SSP on the Employer CD-ROM gives you full guidance and includes links to E14 Employer Helpbook for Statutory Sick Pay. Check you’re using…
Posted in Statutory Sick Pay	Calculating directors National Insurance contributions
Calculating directors National Insurance contributions
Posted on June 26, 2015 by FindLaw UK	Special rules apply when you’re working out National Insurance contributions (NICs) for company directors. Directors have an annual earnings period. This means that, although you can work out NICs for each pay period in the same way as for other employees, you’ll need to recalculate the NICs due on an annual basis at the end of the tax year – or when the person stops being a director if this happens during the tax year….
Posted in Calculating NICs deductions	Calculating SMP recovery manually
Calculating SMP recovery manually
Posted on June 26, 2015 by FindLaw UK	How much Statutory Maternity Pay (SMP) you can recover depends on the total amount of employer’s and employees’ Class 1 National Insurance contributions (NICs) you pay in the ‘relevant tax year’. The ‘relevant tax year’ is the tax year immediately before the tax year in which the qualifying week falls – this being the 15th week before the baby is due. 4 July 2009 17 March 2009 2007-08 1 January 2010 15 September 2009 2008-09…
Posted in Statutory Pay	Calculating SPP recovery manually
Calculating SPP recovery manually
Posted on June 26, 2015 by FindLaw UK	How much Statutory Paternity Pay (SPP) you can recover depends on the total amount of employer’s and employees’ Class 1 National Insurance contributions (NICs) you pay in the ‘relevant tax year’. The ‘relevant tax year’ is the tax year immediately before the tax year in which the qualifying week falls – this being the 15th week before the baby is due. 4 July 2009 17 March 2009 2007-08 1 January 2010 15 September 2009 2008-09…
Posted in Statutory Pay	Calculating SSP manually
Calculating SSP manually
Posted on June 26, 2015 by FindLaw UK	To work out how much Statutory Sick Pay (SSP) to pay manually, you’ll need to: decide if there’s a ‘period of incapacity for work’ (PIW) – and if it’s linked to an earlier PIW work out the number of qualifying days in the PIW take into account any waiting days work out the number of qualifying days to be paid work out the amount of SSP payable for the qualifying days You can read more…
Posted in Statutory Sick Pay	Calculating SSP recovery manually
Calculating SSP recovery manually
Posted on June 26, 2015 by FindLaw UK	To calculate Statutory Sick Pay (SSP) recovery manually you’ll need to: add up all the SSP you paid during the tax month work out your total Class 1 National Insurance contributions (NICs) liability for the tax month work out how much 13 per cent of the month’s NICs liability comes to see if the SSP you paid is more than 13 per cent of your NICs liability This method is called the Percentage Threshold Scheme….
Posted in Statutory Sick Pay	Changes to your employees tax code
Changes to your employees tax code
Posted on June 26, 2015 by FindLaw UK	HM Revenue & Customs (HMRC) may tell you to change an employee’s tax code if their personal circumstances change. They’ll do this by sending you a form P6. They can’t tell you why the tax code’s changed because it’s confidential, but they’ll explain the reason to your employee when they tell them about the change. When you get a P6, you must use the new tax code from the next pay day onwards unless HMRC…
Posted in New Employees	Changing the terms of a salary sacrifice arrangement
Posted on June 26, 2015 by FindLaw UK	In general, if you wish to allow your employee to ‘opt in’ and ‘opt out’ of a salary sacrifice arrangement, you’ll have to alter their contract with each change. This is because the employee’s contract must spell out clearly what their cash and non-cash entitlements are at any given time. If a salary sacrifice arrangement allows an employee to swap between cash earnings and a non-cash benefit whenever they like, then they haven’t really sacrificed…
Posted in Salary sacrifice: an overview for employers	Check whether a balancing payment or refund is required
Check whether a balancing payment or refund is required
Posted on June 26, 2015 by FindLaw UK	What to do Your completed Employer Annual Return shows you the total amount of PAYE (Pay As You Earn) tax and Class 1 National Insurance contributions (NICs) you should have paid to HM Revenue & Customs (HMRC) for the tax year. Compare this figure against the amount you actually paid to HMRC with your 12 monthly/4 quarterly tax/NICs payments: if the amount you have paid is higher than it should have been, HMRC will automatically…
Posted in PAYE end_of_year tasks	Class 1A National Insurance payment deadlines
Posted on June 26, 2015 by FindLaw UK	(BACS Direct Credit, internet or telephone banking, debit card over the internet, CHAPS, Paymaster, Bank Giro, Post Office) cleared payment must reach HM Revenue & Customs’ (HMRC) account no later than this date cleared payment must reach HMRC’s bank account by the last bank working day before 22 July cheque must reach the HMRC Accounts Office no later than this date cheque must reach the HMRC Accounts Office by the last bank working day before…
Posted in National Insurance for employers	Class 1A NICs: expenses and benefits
Posted on June 26, 2015 by FindLaw UK	12.8% Expenses and benefits for employers Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant as possible occasionally some our articles may no longer be accurate.
Posted in Rates and thresholds for employers	Class 1B NICs: PAYE Settlement Agreements (PSAs)
Class 1B NICs: PAYE Settlement Agreements (PSAs)
Posted on June 26, 2015 by FindLaw UK	12.8% PAYE Settlement Agreements Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant as possible occasionally some our articles may no longer be accurate.
Posted in Rates and thresholds for employers	Commercial payroll software
Posted on June 26, 2015 by FindLaw UK	With commercial software, you can choose from a wide range of packages. Features may differ from package to package, so it’s important to make sure you choose one with the functionality you require. HM Revenue & Customs (HMRC) strongly recommends choosing commercial software that meets its Payroll Standard. Payroll Standard accreditation means that software meets HMRC’s minimum standards and: provides a full range of payroll functions can file your Employer Annual Return online lets you…
Posted in Using commercial payroll software	Common errors to avoid on form P35
Common errors to avoid on form P35
Posted on June 26, 2015 by FindLaw UK	Box 3, ‘Total National Insurance contributions’ Add together all of the ‘Total of employee’s and employer’s contributions payable’ (Box 1e) on your P14s for all of your employees. You should enter this total in Box 3 on form P35. Box 12, ‘Statutory Sick Pay (SSP) recovered’ Enter the amount you are entitled to recover under the Percentage Threshold Scheme (PTS), not the total SSP paid to your employees. For more information on the PTS, read…
Posted in Avoiding and correcting errors	Common errors to avoid on form P45
Common errors to avoid on form P45
Posted on June 26, 2015 by FindLaw UK	Form P45 (all parts) – employee’s address You have to include the second line of your employee’s address. This information isn’t needed for other PAYE forms like the P14, so it might be missing from your payroll system or it might contain invalid characters. Form P45 (Part 1 – employee leaving) – paying an employee after they have left Don’t file a second form P45 if you pay an employee after they have left. You…
Posted in Common errors for P45 and P46 online	Company cars: advisory fuel rates
Posted on June 26, 2015 by FindLaw UK	The rates below apply from 1 December 2009. 11 pence 11 pence 7 pence 14 pence 11 pence 8 pence 20 pence 14 pence 12 pence Find out more about advisory fuel rates for company cars – Opens in a new window on the HM Revenue & Customs (HMRC) website Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that…
Posted in Rates and thresholds for employers	Complete and file your Employer Annual Return
Posted on June 26, 2015 by FindLaw UK	What to do You must complete and file an Employer Annual Return if you were required to maintain a form P11 or equivalent payroll record for at least one employee during the tax year – whether or not you had to make any deductions of PAYE (Pay As You Earn) or National Insurance contributions from them. If this doesn’t apply to you, see the section in this guide Notify HMRC if you’re not required to…
Posted in PAYE end_of_year tasks	Completing form P14 when a week 53 payment has been made
Completing form P14 when a week 53 payment has been made
Posted on June 26, 2015 by FindLaw UK	You need to enter one of the following three numbers in the ‘Payment in Week 53′ field. (If you’re using paper versions of form P14, you’ll find this box in the bottom right-hand corner): “53” if you have made a 53rd weekly payment “54” if you have made a 27th fortnightly payment “56” if you have made a 14th four-weekly payment Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us…
Posted in Dealing with week 53 payments	Correcting errors after you have filed your return
Correcting errors after you have filed your return
Posted on June 26, 2015 by FindLaw UK	If you discover a mistake in your Employer Annual Return after you have filed it, you will need to file an amended version of the form containing the mistake. If the mistake is on a form P14, you must also send an amended form P35. Any amended forms you send to HM Revenue & Customs (HMRC) should contain only the amended information – whether this is a positive or negative amount. Do not file a…
Posted in Avoiding and correcting errors	Correcting errors on your Employer Annual Return
Correcting errors on your Employer Annual Return
Posted on June 26, 2015 by FindLaw UK	For details of what to do if you if you discover that you have made a mistake when completing your Employer Annual Return, read our related guide. Avoiding and correcting errors in your Employer Annual Return Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant…
Posted in Correcting payroll errors	Dealing with tax code changes
Posted on June 26, 2015 by FindLaw UK	If you use the simplified scheme you don’t need to use a tax code to work out your employee’s free pay. This is done for you on form P12. If your employee asks you to change their code tell them to get in touch with their tax office. You shouldn’t change the entries for the tax code or the free pay on form P12. HM Revenue & Customs (HMRC) will send you a new P12…
Posted in Simplified PAYE for domestic employees	Electronic payroll systems – benefits and options
Electronic payroll systems – benefits and options
Posted on June 26, 2015 by FindLaw UK	Using an electronic payroll system offers a number of significant advantages over keeping your records on paper versions of form P11. It: saves time – you don’t need to use HM Revenue & Customs’ (HMRC’s) tax/National Insurance contributions tables reduces errors – calculations are completed automatically for you prepares you to file online – almost all employers are now required to file their Employer Annual Return (P35 and P14s) online There are two main electronic…
Posted in Using commercial payroll software	Employee Class 1 NICs rates and category letters
Posted on June 26, 2015 by FindLaw UK	Different categories of employee pay Class 1 National Insurance contributions (NICs) at different rates. This is reflected in a range of different NICs ‘category letters’. The tables below outline which letters apply to which employees. One of the factors that determines which letter applies to an employee is whether or not they’re a member of a contracted-out occupational pension scheme. (These employees pay NICs at a lower rate because they have opted out of the…
Posted in National Insurance for employers	Employee doesnt have a National Insurance number
Posted on June 26, 2015 by FindLaw UK	HM Revenue & Customs (HMRC) needs to know your employee’s National Insurance number so that their National Insurance account can be kept up to date and their entitlement to state benefits like the State Pension can be protected. National Insurance numbers consist of two letters, followed by six numbers, followed by one letter, A, B, C or D. No other format is acceptable. It will look something like this: QQ123456A. (This is an example only…
Posted in New Employees	Employee doesnt have P45 – completing form P46
Employee doesnt have P45 – completing form P46
Posted on June 26, 2015January 12, 2016 by FindLaw UK	There could be several reasons for your new employee not having a P45, including: it’s been lost it’s your employee’s first job they are continuing with another job as well as working for you your employee is a student working for you solely during their holidays If your employee doesn’t give you a form P45 you and your employee must complete a form P46 unless either of the following applies: your employee is a student…
Posted in New Employees	Employee has more than one job
Posted on June 26, 2015 by FindLaw UK	If one of your employees has more than one job, this may affect the way you work out the National Insurance contributions (NICs) due on their pay. The changes you may need to make are outlined in the sections below. Note that an employee having more than one job does not affect deductions of PAYE tax. The employee’s jobs are with different employers If one of your employees has another job with a different employer,…
Posted in New Employees	Employee previously claiming Jobseekers Allowance
Employee previously claiming Jobseekers Allowance
Posted on June 26, 2015 by FindLaw UK	If your new employee was unemployed and claiming benefits, advise them that they’ll need to contact their DWP National Insurance Allocation Service on Tel 0845 600 0643 to stop their claim or send back their ES40JP. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant…
Posted in New Employees	Employee vehicles: mileage payments for business travel
Posted on June 26, 2015 by FindLaw UK	For tax purposes: 40 pence for the first 10,000 business miles in a tax year, then 25 pence for each subsequent mile. For National Insurance Contributions (NICs) purposes: 40 pence for all business miles 24 pence for both tax and NICs purposes and for all business miles 24 pence for both tax and NICs purposes and for all business miles Find out more about mileage payment for business travel in employee’s own vehicles in the…
Posted in Rates and thresholds for employers	Employees coming to the UK from abroad
Employees coming to the UK from abroad
Posted on June 26, 2015 by FindLaw UK	While it is usually the case that the normal PAYE tax and National Insurance contributions (NICs) rules and procedures apply for employees who come to the UK from abroad, there are circumstances in which exceptions apply. This level explains what these circumstances are, and what you need to do if they apply to your business. Eligibility to work in the UK The main focus of this guide is on the PAYE tax and NICs procedures…
Posted in New Employees	Employer Annual Return records
Posted on June 26, 2015 by FindLaw UK	You don’t need to keep a copy of the Employer Annual Return (P35 and P14s). But you do need to keep a copy of the records you used to prepare and file your returns so that you are able to provide supporting evidence if HM Revenue & Customs (HMRC) asks for it. If you file using the HMRC Online Returns and Forms service, electronic records are automatically kept in line with normal PAYE record keeping…
Posted in File P35 and P14 online	Employers responsibility for PAYE
Employers responsibility for PAYE
Posted on June 26, 2015 by FindLaw UK	As an employer you have a legal obligation to operate PAYE (Pay As You Earn) on the payments you make to your employees if their earnings reach the National Insurance Lower Earnings Limit. For the tax year 2013-14 this is 109 a week, 473 a month or 5,668 a year. You use the employee’s tax code and National Insurance category letter to work out how much Income Tax and National Insurance contributions (NICs) to deduct…
Posted in PAYE for employers	End of year tasks – completing the Employer Annual Return
End of year tasks – completing the Employer Annual Return
Posted on June 26, 2015 by FindLaw UK	At the end of the tax year you’ll need to complete an Employer Annual Return, form P37. This provides a summary of the information on the P12s you have completed for the tax year. The deadline for filing your annual return is 19 May. You can submit form P37 to HM Revenue & Customs (HMRC) either online or on paper – unlike most other employers, if you’re entitled to use the simplified scheme then you’re…
Posted in Simplified PAYE for domestic employees	Enforcement and penalties
Posted on June 26, 2015 by FindLaw UK	HM Revenue & Customs (HMRC) enforces the national minimum wage (NMW). Under a new system from 6 April 2009, if HMRC finds you have underpaid the NMW they will issue a notice of underpayment. This will show the arrears you must pay to your workers and the penalty you must pay to HMRC. The penalty is 50 per cent of the total underpayment that has occurred from 6 April 2009. This figure will be shown…
Posted in The national minimum wage	Entering employee information
Posted on June 26, 2015 by FindLaw UK	First name Only enter the following characters in the field for your employee’s first name: A-Z letters (upper or lower case) hyphens (-) apostrophes (‘) The first character of this field must be an A-Z letter – not a space, comma, full stop, hyphen or apostrophe. Surname Don’t include extra information in this field, such as ‘staff’ or ‘temp’. National Insurance number The correct format for an employee’s Natioanl Insurance number is two letters, followed…
Posted in Avoiding and correcting errors	Entering employee information >> Common Errors For P45 And P46 Online
Entering employee information >> Common Errors For P45 And P46 Online
Posted on June 26, 2015 by FindLaw UK	First name Only enter the following characters in the field for your employee’s first name: A-Z letters (upper or lower case) hyphens (-) apostrophes (‘) The first character of this field must be an A-Z letter – not a space, comma, full stop, hyphen or apostrophe. Surname Don’t include extra information in this field, such as ‘staff’ or ‘temp’. National Insurance number The correct format for an employee’s National Insurance number is two letters followed…
Posted in Common errors for P45 and P46 online	Example – working out National Insurance contributions using tables
Example – working out National Insurance contributions using tables
Posted on June 26, 2015 by FindLaw UK	If, for example, your employee’s National Insurance contributions (NICs) category letter is A, you would use booklet CA38 as follows: turn to table in the left hand column of the table “Employee’s Earnings up to and including the Upper Earnings Limit (UEL)” look up the employee’s gross pay if the exact amount isn’t shown in the table, use the next smaller figure – see the following examples Important – if your employee’s earning are the…
Posted in Calculating NICs deductions	Expenses and benefits
Posted on June 26, 2015 by FindLaw UK	Here are some links to HMRC booklets on expenses and benefits Publication name and reference When to use 480: Expenses and benefits a tax guide (PDF 868K) 6 April 2012 to 5 April 2013 490: Employee travel a tax and NICs guide (PDF 210K) 6 April 2012 to 5 April 2013 CWG5: Class 1A NICs on benefits in kind (PDF 473K) 6 April 2012 to 5 April 2013 CA33: Class 1A NICs on car and…
Posted in PAYE forms and publications	Filing the right forms
Posted on June 26, 2015 by FindLaw UK	You can only use the PAYE Online service to file your PAYE forms. To file any other HM Revenue & Customs (HMRC) forms online, such as VAT or Self Assessment Returns, you’ll need to enrol and log in to the relevant online services separately. Do this on the Online Services homepage. Make sure that you only file each form once – don’t submit the same form both on paper and online. Disclaimer: If you cannot…
Posted in Avoiding and correcting errors	Filing the right forms >> Common Errors For P45 And P46 Online
Filing the right forms >> Common Errors For P45 And P46 Online
Posted on June 26, 2015 by FindLaw UK	You can only use the PAYE online service to file your PAYE forms. To file any other HM Revenue & Customs forms online, such as VAT or Self Assessment returns, you’ll need to enrol and log in to the relevant online services separately. Do this in the online services homepage. Make sure also that you only file each form once – don’t submit the same form both online and on paper. Disclaimer: If you cannot…
Posted in Common errors for P45 and P46 online	Filing your Employer Annual Return (P35 and P14) online
Filing your Employer Annual Return (P35 and P14) online
Posted on June 26, 2015 by FindLaw UK	When to file Your Employer Annual Return must reach HM Revenue & Customs (HMRC) by 19 May after the tax year to which the return applies. You may be charged a penalty if your return is received later than this. Remember, almost all employers are now required to file their Employer Annual Return online. What happens when you have filed your Employer Annual Return As soon as HMRC receives your return online, it will be…
Posted in PAYE Online for employers	Finalising form P11 using commercial software or the P11 Calculator
Finalising form P11 using commercial software or the P11 Calculator
Posted on June 26, 2015 by FindLaw UK	If you manage your payroll using commercial software or HM Revenue & Customs (HMRC’s) free P11 Calculator on the Employer CD-ROM, these will automatically add up the end-of-year payroll figures you need for your Employer Annual Return, saving you time and reducing the likelihood of error. Using software also simplifies the process of filing the annual return online, which almost all employers must now do: most commercial software will seamlessly transfer the figures from your…
Posted in Finalising your payroll	Form filling and record keeping
Posted on June 26, 2015 by FindLaw UK	Form P11 You must update a form P11 or equivalent record for each separate pension that you pay – including multiple pensions paid separately to a single individual. For more information on completing form P11, follow the link below. If you start paying a pension when one of your employees retires, then you can continue to use the existing form P11 that you have been using to record their employment income – you don’t need…
Posted in PAYE for pension and annuity payments	Free of tax payments and true gross pay
Free of tax payments and true gross pay
Posted on June 26, 2015 by FindLaw UK	Paying an employee on a free of tax basis means committing to paying them a certain amount of take-home pay. For example, you might agree to pay an employee £1,000 free of tax each month. This means that regardless of changes to the allowances, rates or thresholds that apply to PAYE tax and National Insurance contributions (NICs), your employee will receive the sum of £1,000 each month. It is your responsibility to ensure that all…
Posted in Paying an employee on a 'free of tax' basis	Get your in-year filing right
Posted on June 26, 2015 by FindLaw UK	If you use commercial software to file an in-year form online, HM Revenue & Customs’ (HMRC’s) validation service will send your software an acknowledgement for successful submissions or an error message for those that fail. When a submission fails, you must correct the form and file it again. If you use HMRC’s ‘Online Return and Forms – PAYE’ service to file an in-year form, any errors will be highlighted for you to correct before you…
Posted in File in_year forms online	Getting started with PAYE
Posted on June 26, 2015 by FindLaw UK	When you pay your employee for the first time you must check whether you need to operate PAYE (Pay As You Earn) and register as an employer with HM Revenue & Customs (HMRC). Once you have registered, you will be given the option of receiving a New Employer pack which contains the Employer’s CD-ROM. This CD-ROM contains electronic calculators as well as all the forms and information you’ll need to operate PAYE. If you employ…
Posted in PAYE for employers	Getting started with the P11 Calculator
Getting started with the P11 Calculator
Posted on June 26, 2015 by FindLaw UK	The P11 Calculator is currently only available on the Employer CD-ROM. HM Revenue & Customs (HMRC) will send this to you when you register as a new employer. If you’re already an employer, they’ll send you the latest CD-ROM as part of the Employer Annual Pack. You may also be sent an updated CD-ROM which will reflect any changes announced in the Chancellor’s spring Budget Statement. You can order a copy of the Employer CD-ROM…
Posted in Employer CD_ROM P11 Calculator	Give a form P60 to each relevant employee
Give a form P60 to each relevant employee
Posted on June 26, 2015 by FindLaw UK	What to do You must provide a form P60 to each employee who was working for you on the last day of the tax year (5 April) and for whom you were required to maintain a form P11 or equivalent payroll record. The P60 summarises the employee’s total pay and deductions for the year. You can complete your P60s in two ways: electronically, by printing out P60s created (and typically automatically completed for you) by…
Posted in PAYE end_of_year tasks	Help and advice
Posted on July 6, 2015 by FindLaw UK	Follow the links below to find out more about Statutory Paternity Pay (SPP). Statutory Paternity Pay: an overview Download E19 Employer Helpbook for Statutory Paternity Pay from the HM Revenue & Customs (HMRC) website (PDF, 270K) – Opens in a new window. Find information and frequently asked questions on SPP on the HMRC website – Opens in a new window. If you still can’t find what you need, you can ask a question through HMRC’s email query service….
Posted in Statutory Pay	Help and advice >> Finalising Your Payroll
Help and advice >> Finalising Your Payroll
Posted on June 26, 2015 by FindLaw UK	You can find quick answers to the most commonly asked questions about finishing the tax year by following the link below. Read frequently asked questions about finishing the tax year on the HM Revenue & Customs (HMRC) website – Opens in a new window. If you still can’t find the information you need, you can ask a question through HMRC’s email query service. Use HMRC’s email query service to send a question about end-of-year PAYE….
Posted in Finalising your payroll	Help and advice >> Statutory Pay
Help and advice >> Statutory Pay
Posted on June 26, 2015 by FindLaw UK	Follow the links below to find out more about Statutory Paternity Pay (SPP). Statutory Paternity Pay: an overview Download E19 Employer Helpbook for Statutory Paternity Pay from the HM Revenue & Customs (HMRC) website (PDF, 270K) – Opens in a new window. Find information and frequently asked questions on SPP on the HMRC website – Opens in a new window. If you still can’t find what you need, you can ask a question through HMRC’s email query service….
Posted in Statutory Pay	Help and advice on Adoption Pay
Help and advice on Adoption Pay
Posted on June 26, 2015 by FindLaw UK	Follow the links below to find out more about Statutory Adoption Pay (SAP). Statutory Adoption Pay: an overview Read E16 Employer Helpbook for Statutory Adoption Pay on the HM Revenue & Customs (HMRC) website – Opens in a new window. Find frequently asked questions on SAP on the HMRC website – Opens in a new window. If you still can’t find what you need, you can ask a question through HMRC’s email query service. Use…
Posted in Statutory Pay	Help and advice on Statutory Adoption Pay
Help and advice on Statutory Adoption Pay
Posted on June 26, 2015 by FindLaw UK	You can find quick answers to the most commonly asked questions about Statutory Adoption Pay (SAP) by following the link below. Find quick answers to common questions on SAP on the HM Revenue & Customs (HMRC) website – Opens in a new window. If you still can’t find what you need, you can ask a question through HMRC’s email query service. Use HMRC’s email query service to send a question about SAP. Alternatively you get…
Posted in Statutory Pay	Help and advice on Statutory Maternity Pay
Help and advice on Statutory Maternity Pay
Posted on June 26, 2015 by FindLaw UK	Follow the links below to find out more about Statutory Maternity Pay (SMP). Statutory Maternity Pay: an overview Find E15 Employer Helpbook for Statutory Maternity Pay on the HM Revenue & Customs (HMRC) website – Opens in a new window. Find frequently asked questions on SMP on the HMRC website – Opens in a new window. Use HMRC’s email query service to send a question about SMP. Alternatively you get advice from HMRC Employer Helpline…
Posted in Statutory Pay	Help and advice on Statutory Paternity Pay
Help and advice on Statutory Paternity Pay
Posted on June 26, 2015 by FindLaw UK	You can find quick answers to the most commonly asked questions about Statutory Paternity Pay (SPP) by following the link below. Find quick answers to common questions on SPP on the HM Revenue & Customs (HMRC) website – Opens in a new window. If you still can’t find what you need, you can ask a question through the HMRC email query service. Use HMRC’s email query service to send a question about SPP. Alternatively you…
Posted in Statutory Pay	Help and advice on Statutory Sick Pay
Help and advice on Statutory Sick Pay
Posted on June 26, 2015 by FindLaw UK	You’ll find a glossary of Statutory Sick Pay (SSP) terms in the E14, Employer Helpbook for Statutory Sick Pay. You can also find quick answers to the most commonly asked questions about SSP by following the link below. Find quick answers to common questions on SSP on the HM Revenue & Customs (HMRC) website – Opens in a new window. If you can’t find what you need – and have already checked the related guide…
Posted in Statutory Pay	HMRCs P11 Calculator
HMRCs P11 Calculator
Posted on June 26, 2015 by FindLaw UK	The P11 Calculator on the HM Revenue & Customs (HMRC) Employer CD-ROM provides a free and convenient way for smaller employers to maintain their payroll records in an electronic format. It also makes it easy for many smaller employers to meet the requirement to file their Employer Annual Return online. However, it’s important to note that the P11 Calculator isn’t a full payroll software system and won’t always offer the same flexibility as commercial software…
Posted in Using commercial payroll software	How and when to apply
Posted on June 26, 2015 by FindLaw UK	To apply for a PAYE Settlement Agreement (PSA), you should write to your HM Revenue & Customs (HMRC) office explaining that you want one and describing the expenses and benefits you’d like the PSA to cover. Once HMRC has agreed the expenses and benefits to be covered by your PSA, they will authorise the agreement and send you a signed form P626. You can apply for a PSA at any time, but the timing of…
Posted in PAYE Settlement Agreements	How do I use the correct National Insurance category letter as an employer?
How do I use the correct National Insurance category letter as an employer?
Posted on June 26, 2015January 11, 2016 by FindLaw UK	Whatever method you use to work out National Insurance contributions (NICs), you must make sure that you use the right category letter for the employee. The category letter is also called the National Insurance (NI) table letter. It determines the rate of NICs the employee pays and depends on: whether they’re in a pension scheme – and if so what type their age whether they have more than one job whether they’re entitled to pay…
Posted in Calculating NICs deductions	How many hours has your worker worked?
How many hours has your worker worked?
Posted on June 26, 2015 by FindLaw UK	Every worker who’s entitled to the national minimum wage (NMW) must be paid at least their NMW rate on average for every hour worked in each pay reference period. (The pay reference period is the interval at which you pay them – such as weekly or monthly, but it cannot be longer than a calendar month.) This means that to work out how much you’re required to pay a worker, you need to calculate how…
Posted in The national minimum wage	How Payroll Giving works
Posted on June 26, 2015 by FindLaw UK	Payroll Giving lets your employees (and people who receive a company or personal pension) make donations to charities of their choice directly from their pay – providing they pay tax through PAYE (Pay As You Earn). They can donate as much or as little as they want. If you decide to run a Payroll Giving Scheme for your employees, you’ll make regular deductions from their pay through your payroll system. You deduct the amount an…
Posted in Payroll Giving	How to calculate PAYE tax for employees working abroad
How to calculate PAYE tax for employees working abroad
Posted on June 26, 2015 by FindLaw UK	The basic rule is that you must continue to calculate and deduct PAYE tax in the normal way from all your payments to any of your employees who work abroad. When your employee goes abroad, you’ll need to give them a letter including the following details: the date they went abroad to work their gross pay from the start of the tax year to the date when they were sent abroad the tax deducted from…
Posted in Employee Issues	How to calculate the student loan deduction
How to calculate the student loan deduction
Posted on June 26, 2015 by FindLaw UK	How you go about this will depend on whether you operate payroll using software or manually. Using payroll software is quick and easy and reduces error. If you use commercial payroll software Commercial payroll software will usually calculate any student loan deductions automatically, along with PAYE (Pay As You Earn) and National Insurance contributions (NICs) deductions. Simply follow the software instructions. If you use HMRC’s P11 Calculator If you use HM Revenue & Customs’ (HMRC’s)…
Posted in Calculating student loan deductions	How to determine a workers employment status
How to determine a workers employment status
Posted on June 26, 2015 by FindLaw UK	In most cases, employment status is straightforward. As a general rule, a worker is: employed if they work for you and don’t have the risks of running a business self-employed if they’re in business on their own account and are responsible for the success or failure of their business The sections below contain a series of further pointers that will help you determine a worker’s employment status. And you can also use HM Revenue &…
Posted in Employed or self_employed?	How to rectify incorrect deductions of PAYE tax or NICs
How to rectify incorrect deductions of PAYE tax or NICs
Posted on June 26, 2015 by FindLaw UK	If you have deducted too much PAYE tax or National Insurance contributions (NICs) from your employee, simply refund the extra amount on their next payday. If you have deducted too little, contact the HMRC Employer Helpline on Tel 08457 143 143. In general it is up to you to bear the cost of your mistake, but if it was made in good faith HM Revenue & Customs (HMRC) may permit you to transfer the cost to…
Posted in Correcting payroll errors	How to register
Posted on June 26, 2015 by FindLaw UK	Most employers can register with HM Revenue & Customs (HMRC) by telephone or internet. Registering by telephone or email In most cases the easiest way to register as an employer is to use the HMRC website registration tool to generate an email giving HMRC all the information they need from you. However, this tool won’t work if your business is in one of the following three categories, in which case you’ll have to register by…
Posted in Register as an employer	How to treat incentive awards for PAYE tax and National Insurance contributions purposes
How to treat incentive awards for PAYE tax and National Insurance contributions purposes
Posted on June 26, 2015 by FindLaw UK	The steps you need to take when one of your employees receives an incentive award depend on the following two factors: whether the award is in cash (including vouchers exchangeable for cash) whether the award is made directly by you, or by another business An example of another business providing an incentive award would be a car manufacturer making performance related awards to salespersons employed at dealerships. Expenses and benefits for employers Disclaimer: If you…
Posted in Incentive awards and PAYE	If a pensioner dies
If a pensioner dies
Posted on June 26, 2015 by FindLaw UK	If someone to whom you have been paying a pension dies, you must complete a form P45. If you’re completing an electronic version of form P45, mark the relevant box to indicate that the pensioner has died, and then file Part 1 online to HM Revenue & Customs (HMRC). If your software automatically produces Parts 1A, 2 and 3 of the form you should destroy them – there is no need to send them to…
Posted in If an employee or pensioner dies	If an employee dies
Posted on June 26, 2015 by FindLaw UK	If an employee dies, you must complete a form P45. If you are completing an electronic version of form P45, mark the relevant box to indicate that the employee has died, and then file Part 1 online to HM Revenue & Customs (HMRC). If your software automatically produces Parts 1A, 2 and 3 of the form you should destroy them – there is no need to send them to HMRC. If you are completing a…
Posted in If an employee or pensioner dies	If an employee disagrees with your SAP decision
If an employee disagrees with your SAP decision
Posted on June 26, 2015 by FindLaw UK	You may determine that your employee isn’t entitled to Statutory Adoption Pay (SAP). You must explain the reason for your decision to your employee. You can do this using form SAP1. Make a copy of the evidence from the adoption agency that your employee gave you and give the original back to your employee with form SAP1. If your employee doesn’t agree with you, they have the right to ask you for a written statement…
Posted in Statutory Pay	If an employee disagrees with your SMP decision
If an employee disagrees with your SMP decision
Posted on June 26, 2015 by FindLaw UK	You may decide that your employee isn’t entitled to Statutory Maternity Pay (SMP). You must explain the reason for your decision to your employee. You can do this using form SMP1. Make a copy of the evidence of pregnancy – form MAT B1 – and give the original back to your employee. If your employee doesn’t agree with you, they’ve got the right to ask you for a written statement showing: the days – if…
Posted in Statutory Pay	If an employee doesnt qualify for SAP
If an employee doesnt qualify for SAP
Posted on June 26, 2015 by FindLaw UK	If your employee doesn’t qualify for Statutory Adoption Pay (SAP) you must give them form SAP1, “Why I Cannot Pay You SAP”. Find form SAP1 on the HM Revenue & Customs (HMRC) website – Opens in a new window. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as…
Posted in Statutory Pay	If an employee doesnt qualify for SMP
If an employee doesnt qualify for SMP
Posted on June 26, 2015 by FindLaw UK	If your employee doesn’t qualify for Statutory Maternity Pay (SMP) you must give them form SMP1 “Why I cannot pay you SMP”. They might be able to claim Maternity Allowance instead. They can find out more about claiming Maternity Allowance from the Department for Work and Pensions. Find information for employees on Maternity Allowance on the Directgov website – Opens in a new window. Disclaimer: If you cannot find what you are looking for on…
Posted in Statutory Pay	If you award a pension following work-related disability
Posted on June 26, 2015 by FindLaw UK	If a pension has been awarded to an employee because of a work-related disability and if payments are made from a scheme registered with HM Revenue & Customs (HMRC) then: you must deduct PAYE tax from any payments you make from the scheme you don’t need to deduct or pay any Class 1 National Insurance contributions on the payments If the payments are made from any other source including an unregistered pension scheme, then the…
Posted in PAYE for pension and annuity payments	If you cant trace a pension recipient
If you cant trace a pension recipient
Posted on June 26, 2015 by FindLaw UK	If you have to suspend your pension payments to a pension recipient because you can’t locate them, you should inform HM Revenue & Customs (HMRC). If suspending your pension payments involves cancelling the recipient’s pension until you relocate them, then send HMRC a form P45 Part 1 entering ‘nil’ in the pay and tax boxes. (Remember you must file form P45 online if you have 50 or more employees.) If you subsequently trace the pension…
Posted in PAYE for pension and annuity payments	If you have stopped employing anyone but plan this to be temporary
If you have stopped employing anyone but plan this to be temporary
Posted on June 26, 2015 by FindLaw UK	If you face a temporary gap in which you will owe no PAYE tax or National Insurance contributions (NICs), then the steps you must take depend on the length of the gap. There are numerous possible reasons for this kind of gap in PAYE liabilities – for example, seasonal businesses often employ no-one during the quiet months of the year. Gaps of less than a year If you expect that your gap in liabilities will…
Posted in PAYE if your business closes or changes	If you no longer employ anyone and dont plan to do so again
If you no longer employ anyone and dont plan to do so again
Posted on June 26, 2015 by FindLaw UK	If your business no longer employs anyone then you should contact HM Revenue & Customs (HMRC). In many instances they will close down your PAYE scheme. However, if your business is a limited company, they will ask you for additional information before deciding how to proceed. You must pay HMRC any PAYE tax and National Insurance contributions that you owe within 14 days (17 days if you pay by electronic means) of the last tax…
Posted in PAYE if your business closes or changes	If you provide or change an employees company car
If you provide or change an employees company car
Posted on June 26, 2015 by FindLaw UK	If you provide an employee with a company car for the first time, or if you change an employee’s company car, you must let HM Revenue & Customs (HMRC) know using form P46 (Car). Read about car benefit with the Expenses and benefits A to Z on the HMRC website – Opens in a new window. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us…
Posted in Employee Issues	If you still complete form P11 on paper
If you still complete form P11 on paper
Posted on June 26, 2015 by FindLaw UK	To finalise an employee’s paper form P11 at the end of the tax year, you need to complete the following tasks: add up National Insurance contributions (NICs) entries in columns 1a to 1f record the employee’s Scheme Contracted-out Number – where relevant add up any statutory payments/student loan deductions in columns 1g-1k complete the ‘Pay and Tax totals’ boxes – columns 3 and 6 at the bottom of the P11 Go to form P11 on…
Posted in Finalising your payroll	If your claim relates to a previous year
If your claim relates to a previous year
Posted on June 26, 2015 by FindLaw UK	If your claim relates to a previous tax year you cannot apply for funding online. The procedure to follow depends on whether or not you have already made the statutory payment to your employee. If you have already made the payment to your employee To claim funding in this circumstance, complete a form SP32 and send it to the following address: HM Revenue & Customs National Insurance Contributions Office CORT Multi-erroneous Room BP1001 Benton Park…
Posted in Statutory Pay	If your claim relates to the current tax year
If your claim relates to the current tax year
Posted on June 26, 2015 by FindLaw UK	The easiest way to claim for the current tax year is to use HM Revenue & Customs’ (HMRC’s) online forms. But you can also apply by post or fax. Apply online It’s very important that you have all the relevant information to hand before you start to complete the online application, as you can’t save your progress once you have started and return to it at a later time. Choose the relevant online form you…
Posted in Statutory Pay	If your claim spans both the current and next tax years
If your claim spans both the current and next tax years
Posted on June 26, 2015 by FindLaw UK	If your claim relates to a period that begins in this tax year and runs into the following one, you can still claim either online or by post or fax. It’s important that when applying you include two sets of starting and finishing dates for the claim – one for each tax year. The online form for claims relating to maternity pay allows you to submit the dates for both tax years on the same…
Posted in Statutory Pay	If your employee stops working for you
If your employee stops working for you
Posted on June 26, 2015 by FindLaw UK	You are still required to pay Statutory Maternity Pay (SMP) to your employee as usual if either of the following occurs: she stops working for you before you have started paying SMP but after the start of the 15th week before the baby’s due date she stops working for you after you have started paying SMP to her This applies regardless of whether the employee decides voluntarily to stop working for you or whether you…
Posted in Statutory Pay	If your employee stops working for you >> Statutory Pay
If your employee stops working for you >> Statutory Pay
Posted on June 26, 2015 by FindLaw UK	These rules apply regardless of whether an employee decides voluntarily to stop working for you or whether you have dismissed them. UK adoptions If you have already started payment of Statutory Adoption Pay (SAP) when an employee’s employment with you ends, you must continue to pay it unless the person starts work for another employer. If the employee’s employment with you ends before your payment of SAP to them begins, then you must still pay…
Posted in Statutory Pay	Implementing changes announced during the tax year
Posted on June 26, 2015 by FindLaw UK	There are sometimes changes to make to your employees’ records after the start of the new tax year as a result of the Chancellor’s spring Budget statement. If so, HM Revenue & Customs (HMRC) will send you an update on form P7X and will provide any necessary updates to your Employer CD-ROM. You’ll need to follow the instructions on form P7X and apply these changes from the date HMRC informs you of. For example the…
Posted in Starting the tax year: codes and forms	Important reference numbers for contracted-out pension schemes
Important reference numbers for contracted-out pension schemes
Posted on June 26, 2015 by FindLaw UK	When you set up an occupational contracted-out scheme, HM Revenue & Customs (HMRC) will send you an Employer Contracting-out Number, which you will need to enter on form P35 when completing your Employer Annual Return (form P35 and forms P14) at the end of the tax year. HMRC also assigns a Scheme Contracted-out Number (SCON) to each occupational contracted-out pension scheme. When completing your Employer Annual Return, the SCON must be entered on the form…
Posted in Employee Issues	Important updates and changes
Posted on June 26, 2015 by FindLaw UK	Starting with the 2009-10 tax year, almost all employers must file their Employer Annual Return (P35 and P14s) online. The 2009-10 return must be filed no later than 19 May 2010. The requirement to file online Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant…
Posted in File P35 and P14 online	Important updates and changes >> File In Year Forms Online
Important updates and changes >> File In Year Forms Online
Posted on June 26, 2015 by FindLaw UK	50 or more employees? You must file in-year forms online If you have 50 or more employees, you must now file your in-year forms online. This became a requirement in April 2009. You can find more information in the page in this guide on deadlines for starting to file online. Two new forms introduced from April 2009 HM Revenue & Customs (HMRC) introduced two new forms on 6 April 2009: Use form P46 (Expat) for…
Posted in File in_year forms online	Important updates and changes >> Paye For Pension And Annuity Payments
Important updates and changes >> Paye For Pension And Annuity Payments
Posted on June 26, 2015 by FindLaw UK	A number of changes affecting pension and annuity payments took effect on 6 April 2009. You must now use a new form to notify HM Revenue & Customs of new payments – form P46 (Pen). And if you have 50 or more employees, you must file this form online. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that…
Posted in PAYE for pension and annuity payments	Incorrect PAYE tax and NICs deductions in a previous tax year
Incorrect PAYE tax and NICs deductions in a previous tax year
Posted on June 26, 2015 by FindLaw UK	If you discover that you deducted the wrong amount of PAYE tax or National Insurance contributions (NICs) from an employee in a previous tax year, you should contact HM Revenue & Customs (HMRC) for advice about how to proceed. Call the HMRC Employer Helpline on Tel 08457 143 143 open from 08.00 to 20.00 Monday to Friday and 08.00 to 17.00 Saturday and Sunday. Disclaimer: If you cannot find what you are looking for on…
Posted in Correcting payroll errors	Information for agents
Posted on June 26, 2015 by FindLaw UK	If you’re claiming the tax-free payment online on behalf of clients: make sure that each client has received confirmation from HM Revenue & Customs (HMRC) that they’ve been awarded the payment make sure that the clients have no outstanding Employer Annual Returns – you can claim, but payments won’t be issued until your client’s outstanding returns have been submitted you can make an online claim for up to ten clients on a single form if…
Posted in Claim a tax_free payment for online filing	Information youll need to register
Information youll need to register
Posted on June 26, 2015 by FindLaw UK	In order to register as an employer you will need to have the following information to hand. HM Revenue & Customs (HMRC) requires the following : your name and address and contact telephone number a contact email address if you’re registering by email your National Insurance number your Unique Taxpayer Reference (UTR) the name of your business the type of business you run its trading address HMRC will ask for the following : the date…
Posted in Register as an employer	Information youll need to set up the P11
Information youll need to set up the P11
Posted on June 26, 2015 by FindLaw UK	You’ll need the following to set up and maintain an employee’s form P11 or equivalent record. Employer and employee details You’ll need: the name of your HM Revenue & Customs (HMRC) office your employer PAYE reference employee start date your employee’s first two forenames and surname your employee’s National Insurance (NI) number your employee’s date of birth your employee’s works or payroll number, if applicable your employee’s gender your employee’s tax code (from P45/P46) whether…
Posted in Payroll calculations and records	Information youll need to set up the P11 >> Completing The Paper Form P11
Information youll need to set up the P11 >> Completing The Paper Form P11
Posted on June 26, 2015 by FindLaw UK	You’ll need to set up the P11 Deductions Working Sheet with basic employee and employer details. Enter the details in the boxes at the top of the P11 as follows: Box A – employer name (the name of your business). Box B – the name of your HM Revenue & Customs (HMRC) Office, and your employer PAYE (Pay As You Earn) reference. You’ll find these on the letter HMRC sent you when you registered as…
Posted in Completing the paper form P11	Information youll need to work out SAP
Information youll need to work out SAP
Posted on June 26, 2015 by FindLaw UK	Whichever method you use to work out Statutory Adoption Pay (SAP) and recovery of SAP you’ll need to gather together the same information. Information needed to calculate SAP Before you can start to calculate your employee’s SAP, you’ll need: a copy of the matching certificate – or in the case of an adoption from abroad, a copy of the Official Notification from the relevant UK authority that they have agreed that your employee is suitable…
Posted in Statutory Pay	Information youll need to work out SMP
Information youll need to work out SMP
Posted on June 26, 2015 by FindLaw UK	Whichever method you use to work out Statutory Maternity Pay (SMP) and recovery of SMP you’ll need to gather together the same information. Information needed to calculate SMP Before you can start to calculate your employee’s SMP you’ll need: the date the baby’s due – from your employee’s MATB1 form your employee’s intended date for starting her maternity leave, if she’s given you one your employee’s gross pay and the dates she was paid in…
Posted in Statutory Pay	Is your employee entitled to SSP?
Is your employee entitled to SSP?
Posted on June 26, 2015 by FindLaw UK	You only need to pay Statutory Sick Pay (SSP) to an employee if they meet the qualifying conditions set out below. Qualifying conditions An employee must meet all the following conditions to get SSP: They must be your employee – and they’ll need to have done some work under their employment contract before going off sick. The days they’re off sick must make up part of a ‘period of incapacity for work’ (PIW) – explained…
Posted in Statutory Pay	Issuing pay statements
Posted on June 26, 2015 by FindLaw UK	By law, every pay day you must give your employee a written record of pay and deductions, including: ‘gross pay’ – before the deduction of tax or National Insurance contributions (NICs) and any other deductions employee’s Class 1 NICs deducted tax deducted Depending on the employee’s circumstances you may also need to include other payments and deductions on the pay slip. The later sections of this guide tell you what these might be but we…
Posted in Paying your employees	Key steps in the SSP process
Key steps in the SSP process
Posted on June 26, 2015 by FindLaw UK	There are several important steps in the Statutory Sick Pay (SSP) process. They are: Working out whether your employee is eligible for SSP and that they have met all the qualifying conditions. Checking the employee has told you they’re sick within the required time limits. Checking the employee has given proper evidence of their incapacity. Make sure your employees know what evidence is needed – including when they can self-certify and when they need a…
Posted in Statutory Pay	Lengthening the interval between paydays
Lengthening the interval between paydays
Posted on June 26, 2015 by FindLaw UK	Dealing with PAYE and National Insurance contributions (NICs) when lengthening your payment interval is quite straightforward. PAYE changes You work out PAYE on the basis of the new earnings period from the first payment after the change. NICs changes For NICs purposes you’ll need to check whether your last payment to an employee under your old shorter interval falls in the first of your new, longer earnings periods. If it does, then the NICs from…
Posted in Changing the interval between paydays	List of National Insurance number prefixes
List of National Insurance number prefixes
Posted on June 26, 2015 by FindLaw UK	It’s important to get your employees’ National Insurance numbers right when filing PAYE forms online because HM Revenue & Customs (HMRC) will reject forms containing invalid numbers. The table below lists all the valid National Insurance prefixes – the two letters at the beginning of an employee’s National Insurance number. If the National Isurance number you have for an employee contains a prefix not listed in this table, then you should use form CA6855 to find…
Posted in Avoiding and correcting errors	List of valid National Insurance number prefixes
List of valid National Insurance number prefixes
Posted on June 26, 2015January 7, 2016 by FindLaw UK	It’s important to get your employees’ National Insurance numbers right when filing PAYE forms online because HM Revenue & Customs (HMRC) will reject forms containing invalid numbers. The table below lists all the valid National Insurance prefixes – the two letters at the beginning of an employee’s National Insurance number. If the National Insurance number you have for an employee contains a prefix not listed in this table, then you should use form CA6855 to…
Posted in Common errors for P45 and P46 online	Tagged national insurance prefixes	Making a trivial commutation payment
Posted on June 26, 2015 by FindLaw UK	A trivial commutation pension payment is a one-off lump sum that pays off a pension in full, so that there’s no need to make the usual weekly, monthly or annual payments. Typically, these one-off payments are used if the regular payments would be very small. If you have already made standard payments from the pension before making the trivial commutation payment: for PAYE tax and National Insurance contributions (NICs) purposes, treat the trivial commutation payment…
Posted in PAYE for pension and annuity payments	Making PAYE tax and NICs deductions from non-cash payments
Making PAYE tax and NICs deductions from non-cash payments
Posted on June 26, 2015 by FindLaw UK	Once you have arrived at a valuation for a readily convertible asset (RCA) paid to your employee, you can calculate the PAYE tax and National Insurance contributions (NICs) that are owed. Of course, you won’t be able to make PAYE tax and NICs deductions direct from the non-cash payment. Instead, you must recover the PAYE tax and NICs due on the non-cash payment from any payments in cash (wages, salary, commission, fees, etc) that you…
Posted in PAYE for shares and other non_cash payments	Making payments that are free of both PAYE tax and NICs
Making payments that are free of both PAYE tax and NICs
Posted on June 26, 2015 by FindLaw UK	If you agree with an employee that part or all of their earnings will be paid free of both PAYE tax and National Insurance contributions, you should contact the HMRC Employer Helpline on Tel 08457 143 143. This helpline is open from 08.00 to 20.00, Monday to Friday and 08.00 to 17.00 on Saturday and Sunday. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us…
Posted in Paying an employee on a 'free of tax' basis	Making payments that are free of PAYE tax but not of NICs
Making payments that are free of PAYE tax but not of NICs
Posted on June 26, 2015 by FindLaw UK	If you agree to pay an employee free of tax only, the procedures to follow depend on whether you pay all or part of their earnings in this way. Unfortunately, you can’t use the integrated P11 Calculator on HM Revenue & Customs’ (HMRC’s) Employer CD-ROM to work out and record free of tax payments. You’ll need to do it manually, unless you use commercial payroll software with the necessary functionality. All of an employee’s earnings…
Posted in Paying an employee on a 'free of tax' basis	Making payments under an income drawdown arrangement
Making payments under an income drawdown arrangement
Posted on June 26, 2015 by FindLaw UK	Income drawdown is a facility that allows individuals to defer purchase of an annuity from their pension provider, and to receive an income from their pension fund instead. If you make payments to an individual under an income drawdown arrangement, HM Revenue & Customs (HMRC) will treat them in the same way as standard pension payments. So, when you make the first drawdown payment: complete and file a form P46 (Pen) to HMRC – send…
Posted in PAYE for pension and annuity payments	National Insurance contributions – employers responsibilities
National Insurance contributions – employers responsibilities
Posted on June 26, 2015 by FindLaw UK	Broadly speaking, National Insurance contributions (NICs) are payable on employee earnings, including non work related expenses and provided benefits. There are different classes of NICs that apply in different circumstances. Some are paid by both employers and employees, some by employers only and others by the self-employed. As an employer your main responsibilities are: to deduct and pay the employer and employee Class 1 NICs due on your employees’ earnings through your payroll to pay…
Posted in National Insurance for employers	National Insurance contributions: no change
Posted on June 26, 2015 by FindLaw UK	Moving your payday only affects PAYE tax, not National Insurance contributions (NICs). You should continue to work out your NICs deductions as usual, using the normal earnings period both for the final payment on your old payday and for subsequent payments on your new payday. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to…
Posted in National Insurance for employers	New employee: dealing with form P45
New employee: dealing with form P45
Posted on June 26, 2015 by FindLaw UK	If your employee doesn’t have a form P45, please read the section on completing form P46. When someone changes jobs, their old employer should give them a form P45. This shows the leaver’s: National Insurance number tax code total pay and tax to the date they left (unless the employee was on a week 1/month 1 tax code in which case this box will be left blank) The form has four parts – your new…
Posted in New Employees	New pension to employee who has just retired
Posted on June 26, 2015 by FindLaw UK	If you start paying a new pension to an employee who has just retired from work with you, then you must send HM Revenue & Customs (HMRC) the following information within 14 days of the employee’s retirement: the employee’s name, address and National Insurance number, if known their retirement date their total pay from you in the current tax year up to their retirement date the tax you’ve deducted from their pay for the tax…
Posted in PAYE for pension and annuity payments	New pension to employee who still works for you
Posted on June 26, 2015 by FindLaw UK	If your new pension payment is to an individual who is continuing in employment with you, then: complete and submit form P46 (Pen) to HM Revenue & Customs (HMRC) – remember you must file online if you have 50 or more employees do not merge your pension and employment payments to the individual until you hear otherwise from HMRC, continue using the same tax code as before for the individual’s employment income until you hear…
Posted in PAYE for pension and annuity payments	New pension to former employee – no form P45
New pension to former employee – no form P45
Posted on June 26, 2015 by FindLaw UK	If your new pension payment is to a former employee, but they don’t have a form P45 from their most recent employer, you must: complete the “Pension recipient” and “About the pension/income drawdown/income withdrawal” sections of form P46 (Pen) and submit to HM Revenue & Customs (HMRC) – you must not give the form to the pension recipient to complete until you hear otherwise from HMRC, use the emergency tax code on a week 1/month…
Posted in PAYE for pension and annuity payments	New pension to former employee – with form P45
New pension to former employee – with form P45
Posted on June 26, 2015 by FindLaw UK	If your new pension payment is to a former employee who has a P45 from their most recent employer, you must: complete and submit a form P46 (Pen) to HM Revenue & Customs (HMRC) – you can also use form P45 Part 3 for this purpose, but using P46 (Pen) is preferable until you hear otherwise from HMRC, use the tax code on the pension recipient’s form P45 on a week 1/month 1 basis when…
Posted in PAYE for pension and annuity payments	Next steps when you know a workers employment status
Next steps when you know a workers employment status
Posted on June 26, 2015 by FindLaw UK	You should keep a record of any information you used to make your decision about their employment status. If the worker is employed by you If the worker is your employee, then you must use the PAYE system to deduct and pay HM Revenue & Customs (HMRC) any tax and National Insurance contributions (NICs) due on their earnings. If the worker is your first ever employee then you’ll also have to register as an employer…
Posted in Employed or self_employed?	NICs on holiday pay that you pay in advance
NICs on holiday pay that you pay in advance
Posted on June 26, 2015 by FindLaw UK	There are special National Insurance contributions (NICs) procedures to follow if your employee receives their holiday pay in advance. You can calculate the NICs due on the holiday pay using either of the following two methods. Method A – split the payment Split the payment across the weeks that it covers and calculate the NICs due in each week. For example, if you pay an employee two weeks’ pay before they go on holiday for…
Posted in Holiday pay and PAYE	Nominating charities
Posted on June 26, 2015 by FindLaw UK	It’s up to your participating employees to choose which registered charities they want to support. When you sign up to an approved Payroll Giving Agency, they’ll give you charity nomination forms. Your employees can fill these in and return them directly to the Payroll Giving Agency. This means that their choice of charity is confidential. There’s no need for you to know and they may prefer to keep this information to themselves. If they want…
Posted in Payroll Giving	Non-standard pay days or pay intervals and non-cash pay
Non-standard pay days or pay intervals and non-cash pay
Posted on June 26, 2015 by FindLaw UK	You may need to follow slightly different procedures when you work out the tax due if: you don’t use a standard pay interval the pay day is on a non-banking day like a Sunday you move a pay day There are also special procedures for dealing with special types of pay like non-cash alternatives. Find out how to deal with non-standard or moving pay days on the HM Revenue & Customs (HMRC) website – Opens…
Posted in Calculating NICs deductions	Notifying HMRC if you have no Employer Annual Return to make
Posted on June 26, 2015 by FindLaw UK	If you haven’t had to maintain any form P11s during the tax year you don’t need to complete an Employer Annual Return – but you do need to tell HM Revenue & Customs (HMRC) that you won’t be completing one. If you don’t, they may send you unnecessary reminders or penalty notices. How to notify HMRC You can let HMRC know either: online using the links below (recommended) or by writing to or telephoning your…
Posted in File P35 and P14 online	Online filing methods you can choose from
Posted on June 26, 2015 by FindLaw UK	There’s a range of online filing methods you can use to send your Employer Annual Return (P35 and P14s) to HM Revenue & Customs (HMRC). Please note that you’re not restricted to using just one of these options. For example, you could have an agent file your P14s but then file your form P35 yourself using HMRC’s free service. Commercial payroll software If you use a software package for your day-to-day payroll during the year…
Posted in File P35 and P14 online	Operating in-house payroll manually
Operating in-house payroll manually
Posted on June 26, 2015 by FindLaw UK	Whereas payroll software automatically works out payments and deductions and then updates your payroll records for you, with the manual method you use either calculators or tables to work out the figures and update your records yourself. This is a more time-consuming way of managing your payroll than using software. It also creates additional work for you at the end of the tax year now that online filing of the Employer Annual Return is a…
Posted in Choosing a payroll system	Operating in-house payroll using commercial software
Operating in-house payroll using commercial software
Posted on June 26, 2015 by FindLaw UK	A computerised payroll will almost certainly be more convenient and less time consuming to operate than carrying out manual calculations, particularly if you’re going to employ a number of people. What will commercial payroll software do? You’ll have to record the employee’s details initially, using information from the form P45 or form P46. However, once you have done this, the software will: calculate Income Tax, National Insurance contributions (NICs) and student loan deductions every payday…
Posted in Choosing a payroll system	Operating in-house payroll using free HMRC software
Operating in-house payroll using free HMRC software
Posted on June 26, 2015 by FindLaw UK	As an alternative to commercial software you can manage your payroll using HM Revenue & Customs’ (HMRC’s) free P11 Calculator on the Employer CD-ROM. This doesn’t offer a complete payroll system but it will work out your employees’ deductions for you. The P11 Calculator also provides many employers with a simple way of meeting the requirement to file their Employer Annual Return online. If you have nine or fewer employees on the last day of…
Posted in Choosing a payroll system	Other pay and deductions
Other pay and deductions
Posted on June 26, 2015 by FindLaw UK	Follow the links below to read about the other payments or deductions you may need to make including: holiday pay guarantee pay deductions from earnings orders (DEOs) – to collect child maintenance payments from a non-resident parent Holiday pay and PAYE Pay – an overview of obligations Read about DEOs on the Child Support Agency (CSA) website – Opens in a new window. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk…
Posted in Paying your employees	Other staff records you need to keep
Other staff records you need to keep
Posted on June 26, 2015 by FindLaw UK	It’s not only records relating to PAYE (Pay As You Earn) and statutory payments that you must keep by law. You should, for example, also keep records of: hours worked pay rates holidays accidents, injuries and dangerous occurrences accounting data crime prevention information pensions data mortgage or insurance administration For details on setting up and keeping staff records, including Data Protection requirements, read our related guide below. Keep the right staff records Disclaimer: If you…
Posted in PAYE record keeping	Outsourcing payroll – options and considerations
Outsourcing payroll – options and considerations
Posted on June 26, 2015 by FindLaw UK	There are many providers that can offer you an outsourced payroll service. Most accountants offer a payroll service. Some may even run a specific department that deals just with this. It might make business sense to ask your accountant if they can provide you with payroll services. They’ll already be familiar with your business and might offer you a competitive rate as part of a package of services. Alternatively, you could outsource your payroll to…
Posted in Choosing a payroll system	Overview of the funding process
Posted on June 26, 2015 by FindLaw UK	If you’re entitled to recover payments of Statutory Sick Pay, Statutory Maternity Pay, Statutory Adoption Pay or Statutory Paternity Pay that you have made to an employee, then the usual way to do so is by reducing your monthly or quarterly payments to HM Revenue & Customs (HMRC) by the relevant amount. The payments you can reduce for this purpose are: PAYE tax National Insurance contributions Student Loan deductions Construction Industry Scheme deductions If you…
Posted in Statutory Pay	Paper P11 option 1 – using the PAYE tax calculator
Paper P11 option 1 – using the PAYE tax calculator
Posted on June 26, 2015 by FindLaw UK	You can use HM Revenue & Customs’ (HMRC’s) free PAYE tax calculator to work out the tax you need to deduct from each employee’s pay. The calculator will also work out the figures you need to put into Columns 3 to 8 of the employee’s P11. You can use the calculator on the HMRC website or on the Employer CD-ROM. The calculator works in the same way as the tables. You can use it for…
Posted in Calculating NICs deductions	Pay and deductions during the year
Pay and deductions during the year
Posted on June 26, 2015 by FindLaw UK	If your employee’s taxable pay is at least equal to the lower earnings limit, you’ll need to complete form P12 each time you pay them. HM Revenue & Customs (HMRC) recommends doing this electronically, but you can also use paper versions of form P12. The benefits of operating simplified PAYE electronically Using electronic rather than paper-based methods to operate the Simplified PAYE Scheme saves you time and reduces errors. You can either use commercial payroll…
Posted in Simplified PAYE for domestic employees	Pay any Class 1A NICs due on expenses and benefits
Pay any Class 1A NICs due on expenses and benefits
Posted on June 26, 2015 by FindLaw UK	What to do You must send HM Revenue & Customs (HMRC) any Class 1A National Insurance contributions (NICs) that are due on the taxable expenses and benefits you have paid or provided. When to do it If you’re sending payment by post, it must reach your HMRC Accounts Office by . If you’re sending payment by an approved electronic method, your payment must be cleared in HMRC’s bank account by . Interest will be charged…
Posted in PAYE end_of_year tasks	PAYE and Class 1 NIC: no payslip
PAYE and Class 1 NIC: no payslip
Posted on June 26, 2015 by FindLaw UK	If you pay your PAYE (Pay As You Earn) and Class 1 National Insurance contributions (NICs) electronically you will not need a payslip. HM Revenue & Customs (HMRC) recommends that you make your PAYE and Class 1 NICs payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number. However, if you are paying by post and you…
Posted in Class 1 National Insurance contributions	PAYE and Class 1 NICs payment deadlines
Posted on June 26, 2015 by FindLaw UK	(Direct Debit, BACS Direct Credit, internet or telephone banking, debit or credit card over the internet using BillPay, CHAPS, GBS Transfer (formerly known as Paymaster), Bank Giro, Post Office) 22nd of each month cleared payment must reach HM Revenue & Customs’ (HMRC) bank account no later than the last bank working day before the 22nd 19th of each month cheque must reach the HMRC Accounts Office no later than the last bank working day before…
Posted in National Insurance for employers	PAYE deadlines – interactive tool
PAYE deadlines – interactive tool
Posted on June 26, 2015 by FindLaw UK	You can create a calendar of your key tax deadlines for the next 12 months. You can also sign up to receive regular email alerts as each date approaches. Use our tool below to create a calendar of PAYE deadlines. Get regular reminders of important tax dates with our Tax deadline email alerts. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore,…
Posted in National Insurance for employers	PAYE forms and deadlines at a glance
Posted on June 26, 2015 by FindLaw UK	When you operate PAYE (Pay As You Earn) you’ll use certain key forms and procedures to keep a record of all the payments you make to your employees. Some forms give you the information you’ll need to operate PAYE correctly and you’ll use others to tell HM Revenue & Customs (HMRC) about your employees and their pay details. Employee forms . New employees who have had a previous job, or have had a period on…
Posted in PAYE for employers	PAYE forms you must send to HMRC online
PAYE forms you must send to HMRC online
Posted on June 26, 2015 by FindLaw UK	For almost all employers it’s a requirement to file some PAYE forms online. The Employer Annual Return (P35 and P14s) Almost all employers are now required to file their Employer Annual Return (P35 and P14s) online. For more information, including details of the very few exceptions to this requirement, see our guide below. File your Employer Annual Return online: P35 and P14s In-year forms including P45 and P46 It’s becoming compulsory for employers to file…
Posted in Full list of online forms	PAYE if theres a change from employment to self-employment
PAYE if theres a change from employment to self-employment
Posted on June 26, 2015 by FindLaw UK	If the status of someone who works for you changes from employed to self-employed then you will no longer have to operate PAYE for them. Instead, you will pay them gross for any work they complete for you, and it will be their responsibility to ensure that the necessary tax and National Insurance contributions are paid to HM Revenue & Customs (HMRC). You will have to complete and file a form P45 for the worker…
Posted in self_employed basis	PAYE online filing requirements
PAYE online filing requirements
Posted on June 26, 2015 by FindLaw UK	You can submit many PAYE (Pay As You Earn) forms over the Internet once you have registered with (HM Revenue & Customs) HMRC’s ‘PAYE Online for employers’ service. Sending information online is quick and easy and it’s more reliable and efficient than using paper forms. Online filing is also becoming a requirement for an increasing number of key PAYE forms: Nearly all employers must now file their Employer Annual Return (P35 and P14s) online. Employers…
Posted in PAYE for employers	PAYE Online registration and login
PAYE Online registration and login
Posted on June 26, 2015 by FindLaw UK	Allow time to activate PAYE Online In order to file online, you must be registered with the HM Revenue & Customs (HMRC) ‘Online for employers’ service. The registration process only takes minutes, but you won’t be able file online until you have ‘activated’ the service using an Activation PIN that HMRC sends you by post. This can take up to a week to arrive – so don’t leave registration and activation until the last minute….
Posted in Avoiding and correcting errors	PAYE Settlement Agreement payment deadlines
Posted on June 26, 2015 by FindLaw UK	PAYE Settlement Agreement (PSA) electronic payment deadline Your cleared payment must reach HM Revenue & Customs’ (HMRC’s) bank account no later than 22 October. Where 22 October falls on a weekend or bank holiday, you must ensure that your payment arrives no later than the last bank working day before 22 October. Bank working days are Monday to Friday, excluding bank holidays. PSA postal payment deadlines Your cheque payment must reach HMRC no later than…
Posted in PAYE Settlement Agreements	PAYE tax and NICs on payments to an employee whos leaving
PAYE tax and NICs on payments to an employee whos leaving
Posted on June 26, 2015 by FindLaw UK	Payments to an employee who is leaving or retiring are treated differently depending on whether they count as standard payments (such as salary, wages, holiday pay and bonuses) or one-off payments (including redundancy payments and retirement lump-sums). PAYE tax on standard payments In most cases you must work out, record and deduct PAYE tax as usual on any standard payments that you make to your employees when, or after, they leave your business. However, if…
Posted in When an employee leaves or retires	Paying and recovering SAP
Paying and recovering SAP
Posted on June 26, 2015 by FindLaw UK	If you use commercial payroll software, it will help you decide if Statutory Adoption Pay (SAP) is due and do most of the calculations for you. Or you can use HM Revenue & Customs’ (HMRC’s) free SAP calculator on their website or your Employer CD-ROM. This will: tell you if your employee’s entitled to be paid SAP work out how much SAP is due work out how much SAP you can recover – including compensation,…
Posted in Statutory Pay	Paying and recovering SMP
Paying and recovering SMP
Posted on June 26, 2015 by FindLaw UK	If you use payroll software, it will help you decide if Statutory Maternity Pay (SMP) is due and do most of the calculations to work out how much you must pay. You can also use HM Revenue & Customs (HMRC) free SMP calculator on the HMRC website or your Employer CD-ROM. This will: tell you if your employee is entitled to be paid SMP work out how much SMP is due work out how much…
Posted in Statutory Pay	Paying Class 1A NIC without a payslip
Paying Class 1A NIC without a payslip
Posted on June 26, 2015 by FindLaw UK	If you pay your Class 1A National Insurance contributions (NICs) electronically you will not need a payslip. HM Revenue & Customs (HMRC) recommends that you make your Class 1A NICs payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number. However, if you are paying by post and you don’t have a payslip, these details should accompany…
Posted in How to pay Class 1A National Insurance	Paying pension arrears in a lump sum
Posted on June 26, 2015 by FindLaw UK	You must deduct PAYE tax through your payroll from any lump-sum payments of pension arrears that you make. Do this in the same way as for normal pension payments – for more information follow the link at the end of this page. However, tax is actually due on the amount of pension that recipients are entitled to receive each tax year, not the amount they receive. This can cause complications if you have to make…
Posted in PAYE for pension and annuity payments	Paying tax and National Insurance contributions under a PAYE Settlement Agreement
Paying tax and National Insurance contributions under a PAYE Settlement Agreement
Posted on June 26, 2015 by FindLaw UK	The tax and Class 1B National Insurance contributions (NICs) owed under a PAYE Settlement Agreement (PSA) can be paid to HM Revenue & Customs (HMRC) no later than 19 October following the tax year to which the PSA relates (22 October if you pay by electronic means). Find out about paying tax and Class 1B NICs on your PSA on the HMRC website – Opens in a new window. Disclaimer: If you cannot find what…
Posted in PAYE Settlement Agreements	Payments at the Post Office
Posted on June 26, 2015 by FindLaw UK	You can make a PAYE Settlement Agreement (PSA) payment at the Post Office by cheque, cash or debit card without charge. HM Revenue & Customs (HMRC) treats any payment made at the Post Office as electronic. If paying this way please: take your PSA payslip with you – otherwise you’ll be charged for using this service make cheques payable to ‘Post Office Ltd’ To allow for possible delays in bank processing, for which HMRC is…
Posted in PAYE Settlement Agreements	Payments by Bank Giro
Payments by Bank Giro
Posted on June 26, 2015 by FindLaw UK	If your bank or building society offers the Bank Giro service you can make a PAYE Settlement Agreement (PSA) payment at your own bank branch by cheque or cash. HM Revenue & Customs (HMRC) treats any payment made by Bank Giro as electronic. If paying this way please: take your PSA payslip to your own bank branch – other banks may refuse to accept it or may charge you for this service make cheques payable…
Posted in PAYE Settlement Agreements	Payments using GBS Transfer (formerly known as Paymaster)
Payments using GBS Transfer (formerly known as Paymaster)
Posted on June 26, 2015 by FindLaw UK	Employers such as government departments and health authorities who have an account with the Office of the Paymaster General can make PAYE Settlement Agreement (PSA) payments using GBS Transfer (formerly known as Paymaster). The Office of the Paymaster General transfers the payments direct to HM Revenue & Customs’ (HMRC’s) bank account. Provided you initiate payment within the time specified by the Office of the Paymaster General – usually between 09.00 and 15.00 – they will…
Posted in PAYE Settlement Agreements	Penalties for using the wrong filing method
Penalties for using the wrong filing method
Posted on June 26, 2015 by FindLaw UK	If you file your Employer Annual Return on paper when required to file online, HM Revenue & Customs may charge you a penalty. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant as possible occasionally some our articles may no longer be accurate.
Posted in Guidance for exempt employers	Pension and annuity payments: special situations
Posted on June 26, 2015 by FindLaw UK	Our related guide ‘Pension and annuity payments: special situations’ sets out the steps you need to take in less common situations – such as paying more than one pension to an individual, making a ‘trivial commutation’ payment, or suspending pension payments if you’re unable to track down its recipient. Pension or annuity payments – special situations Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us…
Posted in PAYE for pension and annuity payments	Receiving new year tax codes from HMRC
Posted on June 26, 2015 by FindLaw UK	Increasingly, HM Revenue & Customs (HMRC) sends tax code notices online to employers. It will start sending them online as soon as you register for its ‘PAYE Online for employers’ service – which most employers must now do in order to meet the requirement to file their Employer Annual Return online. There are two ways of accessing the tax codes that HMRC sends online. You can: Log on to the ‘PAYE Online for employers’ service…
Posted in Starting the tax year: codes and forms	Receiving tax codes from HMRC
Receiving tax codes from HMRC
Posted on June 26, 2015 by FindLaw UK	HM Revenue & Customs (HMRC) will start sending new tax codes to you online rather than by post as soon as you register for the ‘PAYE Online for employers’ service. If this applies to you it’s important to check regularly to see whether any tax code notices have been sent to you online. There are two ways of accessing tax codes that HMRC has sent to you online. You can: Log on to the ‘PAYE…
Posted in Employee Issues	Receiving tax codes from HMRC >> Understanding Employee Tax Codes
Receiving tax codes from HMRC >> Understanding Employee Tax Codes
Posted on June 26, 2015 by FindLaw UK	Increasingly, HM Revenue & Customs (HMRC) is sending tax code notices to employers online. You will start receiving your tax codes online as soon as you register for the HMRC ‘PAYE Online for employers’ service. (Nearly all employers must now register for PAYE Online in order to meet the requirement to file their Employer Annual Return online.) There are two ways of accessing the tax codes that HMRC sends online to you. You can: Log…
Posted in Understanding employee tax codes	Record keeping >> The National Minimum Wage
Record keeping >> The National Minimum Wage
Posted on June 26, 2015 by FindLaw UK	You must keep records that show you pay at least the national minimum wage (NMW) to anyone who works for you and is entitled to it. If you pay your workers well above the minimum requirement, then it’s likely that your standard payroll and other business records will be sufficient for this purpose. HM Revenue & Customs compliance officers are entitled to ask you to produce your records for inspection. In certain circumstances, you must…
Posted in The national minimum wage	Record keeping if you are not required to complete a form P11
Record keeping if you are not required to complete a form P11
Posted on June 26, 2015 by FindLaw UK	If you’re not required to complete a form P11 (see the earlier guidance for when this applies) bear in mind that you still need to keep a record of your employee’s name and address and the amount of wages paid in each pay period. What about taxable expenses and benefits? If you provide your employees with taxable benefits and expenses you’ll need to complete separate forms and keep separate records of these – most of…
Posted in Payroll calculations and records	Record the taxable benefits and pay Class 1A NICs on them
Record the taxable benefits and pay Class 1A NICs on them
Posted on June 26, 2015 by FindLaw UK	If you provide a taxable benefit to an employee you must take the following actions: calculate the cash equivalent value of the benefit record the value of the benefit on a form P11D Expenses and Benefits if it is provided to a company director or to an employee earning £8,500 or more submit a form P9D if you provide a benefit to an employee whose earnings are less than £8,500 (including the value of any…
Posted in Employee Issues	Recording and accounting for your tax-free payment
Recording and accounting for your tax-free payment
Posted on June 26, 2015 by FindLaw UK	You must record details of your tax-free payment on form P35 when filing your Employer Annual Return: Enter any amount self-served in box 26 ‘Tax-free incentive payment received during the year’. You don’t need to record amounts received by cheque in this P35 box 26. So if you receive a cheque for the full £75, enter ‘0’. You don’t have to pay VAT on the tax-free payment or show it on your VAT return. In…
Posted in Claim a tax_free payment for online filing	Records relating to sickness and sick pay
Records relating to sickness and sick pay
Posted on June 26, 2015 by FindLaw UK	You’ll need to record: how long your employee is off sick – known as period of incapacity for work (PIW) how much Statutory Sick Pay (SSP) you paid the dates when you didn’t pay SSP and why You should also keep records of supporting medical evidence, which is usually a note from your employee’s doctor or hospital. Calculating and recovering Statutory Sick Pay Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk…
Posted in PAYE record keeping	Records relating to statutory maternity, paternity or adoption pay
Records relating to statutory maternity, paternity or adoption pay
Posted on June 26, 2015 by FindLaw UK	If your employee takes parental leave or receives statutory pay when they become a parent you’ll need to record details of: how much time they take off work the statutory payments you make Their entitlements will depend on how long they’ve worked for you, and how much they earn. Maternity, paternity, adoption and sickness Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com….
Posted in PAYE record keeping	Records you need to keep
Posted on June 26, 2015 by FindLaw UK	You’ll need to keep certain records if you run a Payroll Giving Scheme. These are: a copy of your contract with the Payroll Giving Agency the forms that your participating employees fill in authorising you to make the deductions from their pay a record of the deductions that you make from each employee’s pay a record of all the money you pass on to the Payroll Giving Agency Disclaimer: If you cannot find what you…
Posted in Payroll Giving	Register for PAYE Online – if you have not yet done so
Register for PAYE Online – if you have not yet done so
Posted on June 26, 2015 by FindLaw UK	If you are required to maintain a P11 Deductions Working Sheet or equivalent record for at least one of your employees, you’ll need to file an Employer Annual Return each year. See the section in this guide on this for the detail. However bear in mind that almost all employers must file their return online – and in order to do so you must first register as a user of the PAYE (Pay As You…
Posted in PAYE end_of_year tasks	Registering for PAYE Online
Posted on June 26, 2015 by FindLaw UK	In order to file your Employer Annual Return online you must first register as a user of the ‘PAYE Online for employers’ service (or ‘enrol’ if you’re already using another online service). Registering or enrolling for PAYE Online only takes a matter of minutes, but you’ll need to wait to receive an Activation PIN in the post before you can start to file online. This will take up to a week to arrive. The deadline…
Posted in File P35 and P14 online	SAP – an overview
SAP – an overview
Posted on June 26, 2015 by FindLaw UK	Statutory Adoption Pay (SAP) is paid for 39 weeks and usually covers the first 39 weeks of an employee’s adoption leave. The amount you must pay to eligible employees is the of: the standard weekly rate – 136.78 in 2013-14 90 per cent of their average weekly earnings Joint and individual adoptions If an employee is adopting on an individual basis, they’ll be eligible for SAP if they meet the relevant criteria outlined in the…
Posted in Statutory Pay	SAP and salary sacrifice schemes
SAP and salary sacrifice schemes
Posted on June 26, 2015 by FindLaw UK	If you provide benefits to your employees under a salary sacrifice scheme, this can have an impact on Statutory Adotion Pay (SAP). Follow the link below for guidance on this issue. Download information about the impact of salary sacrifice arrangements on SAP from the HM Revenue & Customs (HMRC) website (PDF, 133K) – Opens in a new window. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us…
Posted in Statutory Pay	SAP eligibility – UK adoptions
SAP eligibility – UK adoptions
Posted on June 26, 2015 by FindLaw UK	A person qualifies for Statutory Adoption Pay (SAP) when adopting a child from within the UK provided they have: at least 26 weeks’ continuous employment with you extending into the ‘matching week’ – this is the week (beginning on Sunday and ending on Saturday) in which they are notified of having been matched with the child given you at least 28 days’ notice (or as much as is reasonably practical) of the date from which…
Posted in Statutory Pay	Sending your P14s and P35 separately
Posted on June 26, 2015 by FindLaw UK	You can file your forms P14 and your form P35 separately to HM Revenue & Customs (HMRC). This might be useful if your payroll arrangements make it impractical to send the entire return at the same time – for example, if a payroll agent files your P14s for you but you file your P35 yourself. Follow the link at the end of this section for more detailed information, but bear the following points in mind…
Posted in File P35 and P14 online	Setting up new payroll records at the start of the tax year
Posted on June 26, 2015 by FindLaw UK	At the start of the tax year you’ll need to set up a new form P11 or equivalent record (either electronic or paper) for every employee who’ll be working for you in the coming tax year and for whom any of the following applies: their pay is at or above the National Insurance contributions (NICs) Lower Earnings Limit (£95 a week, £412 a month or £4,940 a year for 2009-10) HM Revenue & Customs (HMRC)…
Posted in Starting the tax year: codes and forms	Shortening the interval between paydays
Shortening the interval between paydays
Posted on June 26, 2015 by FindLaw UK	NICs changes The implications for National Insurance contributions (NICs) of shortening your payment interval – from monthly to weekly, for example – are straightforward. From the first payday after the change of interval, calculate NICs using the appropriate tables for the new earnings period. PAYE changes Calculating your PAYE tax deductions is slightly more complicated. Once again, you need to switch to using the appropriate tables for your new shorter earnings period. But the timing…
Posted in Changing the interval between paydays	Simplified PAYE for domestic employees
Posted on June 26, 2015 by FindLaw UK	Here are some links to help notes to help you with simplified PAYE for domestic employees Publication name and reference When to use P25: Simplified PAYE deduction scheme notes (PDF 343K) Applies to 2012-13 tax year P16: Help with filling in form P12 (PDF 420K) 6 April 2012 to 5 April 2013 CA37: National Insurance Contributions (NICs) tables (PDF 637K) 6 April 2012 to 5 April 2013 Disclaimer: If you cannot find what you are…
Posted in PAYE forms and publications	Simplified PAYE forms at a glance
Simplified PAYE forms at a glance
Posted on June 26, 2015 by FindLaw UK	The key forms for the Simplified PAYE (Pay As You Earn) Deduction Scheme are: P16A Employer’s report when taking on a new employee P12 Simplified Deduction Card – one for each employee – filled in each time you pay them – instructions in help leaflet P16 P16 Simplified PAYE Deduction Scheme – leaflet explaining how to fill in a form P12 and use tax tables P37 Employer Annual Return – summarises the information in your…
Posted in Simplified PAYE for domestic employees	SMP and salary sacrifice schemes
SMP and salary sacrifice schemes
Posted on June 26, 2015 by FindLaw UK	If you provide benefits to your employees under a salary sacrifice scheme, this can have an impact on Statutory Maternity Pay (SMP). Follow the link below for guidance on this issue. The guidance also provides details of the non-cash benefits employers are required to provide to employees on statutory maternity leave. Download advice about the impact of salary sacrifice arrangements on SMP from the HM Revenue & Customs website (PDF, 133K) – Opens in a…
Posted in Statutory Pay	SMP eligibility and rates – overview
SMP eligibility and rates – overview
Posted on June 26, 2015 by FindLaw UK	You must pay Statutory Maternity Pay (SMP) to your employee if they meet certain conditions. They must have: worked for you continuously – full or part-time – for at least 26 weeks up to and into the 15th week before the week the baby’s due average weekly earnings at least equal to the lower earnings limit (LEL) for National Insurance Contributions (NICs) that applies in the 15th week before the expected due date – in…
Posted in Statutory Pay	Special holiday pay schemes – what to include in gross pay
Special holiday pay schemes – what to include in gross pay
Posted on June 26, 2015 by FindLaw UK	If you operate any of the following holiday pay schemes, make sure you include the correct amounts in your employees’ gross pay when calculating PAYE tax and National Insurance contributions (NICs). Holiday pay set aside during the year If an employee voluntarily sets aside some of their pay during the year and you return it to them later as holiday pay – for example, at Christmas or their annual leave – you should include the…
Posted in Holiday pay and PAYE	Special rules for employees over State Pension age
Special rules for employees over State Pension age
Posted on June 26, 2015 by FindLaw UK	When an employee reaches the State Pension age they no longer have to pay employee’s National Insurance contributions (NICs), but you must pay employer’s NICs using NICs category letter C at the not-contracted out rate. This applies even if the employee was contracted out before reaching State Pension age. Note that reaching the State Pension age only affects NICs – there’s no change to PAYE tax deductions. Download publication CA41 containing NICs tables for category…
Posted in Employee Issues	SSP – employer obligations
SSP – employer obligations
Posted on June 26, 2015 by FindLaw UK	As an employer you’re responsible for operating the Statutory Sick Pay (SSP) scheme. You’ll need to: work out whether an employee meets the qualifying conditions calculate how much SSP they’re due pay the SSP to them keep a record of the SSP you pay If you keep paying your employees their normal wage when they’re sick – and you pay them at least as much as the SSP they’d get – you don’t have to…
Posted in Statutory Pay	SSP and salary sacrifice schemes
SSP and salary sacrifice schemes
Posted on June 26, 2015 by FindLaw UK	If you provide benefits to your employees under a salary sacrifice scheme, this can have an impact on Statutory Sick Pay (SSP). Follow the link below for guidance on this issue. Downland guidance on the impact of salary sacrifice arrangements on SSP from the HM Revenue & Customs (HMRC) website (PDF, 133K) – Opens in a new window. Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by…
Posted in Statutory Sick Pay	SSP rates
Posted on June 26, 2015 by FindLaw UK	The weekly rate of Statutory Sick Pay (SSP) for days of sickness from April 2013 is 86.70, our related guide ‘Calculating and recovering Statutory Sick Pay’ below explains how to work out the daily rates. They are also shown on the Statutory Sick Pay daily rates table in the E14, Employer Helpbook for Statutory Sick Pay. Calculating and recovering Statutory Sick Pay Check SSP daily rates in Employer Helpbook E14 on the HM Revenue &…
Posted in Statutory Pay	Statutory maternity, paternity and adoption pay
Posted on June 26, 2015 by FindLaw UK	As an employer, for the first 6 weeks of maternity leave you will have to pay 90% of the employee’s average weekly earnings. For the next 33 weeks you’ll pay: Statutory Maternity Pay: 136.78 or 90% of the employee’s average weekly earnings, whichever is lower Statutory Paternity Pay: 136.78or 90% of the employee’s average weekly earnings, whichever is lower Statutory Adoption Pay: 136.78or 90% of the employee’s average weekly earnings, whichever is lower You will…
Posted in Rates and thresholds for employers	Statutory payments and student loan deductions
Statutory payments and student loan deductions
Posted on June 26, 2015 by FindLaw UK	Statutory Sick Pay (SSP) As an employer you’re liable to pay SSP to employees who are off work sick and who meet certain qualifying conditions. SSP provides a minimum level of pay to employees who are absent from work due to sickness. You should pay any SSP due at the same time and in the same way as normal payments of wages or salary that you make to the employee. SSP is treated like the…
Posted in Paying your employees	Statutory payments or student loan deductions
Statutory payments or student loan deductions
Posted on June 26, 2015 by FindLaw UK	As an employer you may have to deal with some payments and deductions other than tax and National Insurance contributions (NICs). Statutory payments If your employee is off work because they’re sick you may need to pay them Statutory Sick Pay. If your employee becomes a parent you may need to pay Statutory Maternity Pay, Statutory Paternity Pay or Statutory Adoption Pay. Find guidance on statutory pay on the HM Revenue & Customs (HMRC) website…
Posted in Simplified PAYE for domestic employees	Student loan deductions
Posted on June 26, 2015 by FindLaw UK	E17: Collection of student loans (PDF, 194K) – Opens in a new window applies to 2009-10 tax year Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant as possible occasionally some our articles may no longer be accurate.
Posted in PAYE forms and publications	Student loan deductions – make it easy
Student loan deductions – make it easy
Posted on June 26, 2015 by FindLaw UK	You’ll find that using approved commercial payroll software or HM Revenue & Customs’ P11 Calculator on the Employer CD-ROM will save you time and always give more accurate results than using paper methods. Using software also simplifies the process of filing your Employer Annual Return (P35 and P14s) online. This is a significant advantage now that almost all employers are required to file their annual return online. File your Employer Annual Return online: P35 and…
Posted in Calculating student loan deductions	Student loan recovery
Posted on June 26, 2015 by FindLaw UK	Rate or threshold £15,000 per year, £1,250 per month £288.46 per week 9% Employee has a student loan Disclaimer: If you cannot find what you are looking for on Findlaw.co.uk please let us know by contacting us at: findlaw.portalmanager@thomsonreuters.com. Furthermore, please be aware that while we attempt to ensure all our information is as up-to-date and relevant as possible occasionally some our articles may no longer be accurate.
Posted in Rates and thresholds for employers	Tables for calculating PAYE tax and NICs
Tables for calculating PAYE tax and NICs
Posted on June 26, 2015 by FindLaw UK	Here are some links to guides to manually calculating PAYE tax and National Insurance contributions (NICs) Publication name and reference When to use Taxable pay tables: calculator method (PDF 73K) 6 April 2012 to 5 April 2013 Taxable pay tables: manual method (PDF 95K) 6 April 2012 to 5 April 2013 Tables A: pay adjustment tables (PDF 704K) Until further notice CA38: NICs tables A and J (PDF 864K) 6 April 2012 to 5 April…
Posted in PAYE forms and publications	Taking on a new domestic employee
Taking on a new domestic employee
Posted on June 26, 2015 by FindLaw UK	Each time you take on a new domestic employee you’ll have to: complete and send form P16A to HM Revenue & Customs (HMRC) if the employee earns more than the lower earnings limit send HMRC parts two and three of your employee’s P45 (if they give you one) with form P16A ask your employee to apply for a National Insurance number if they’ve never had one – they can apply by calling the DWP National…
Posted in Simplified PAYE for domestic employees	Tax and NICs on pension payments: an overview
Posted on June 26, 2015 by FindLaw UK	When you make a pension payment you must put it through your payroll, but not in quite the same way as you do with standard wage or salary payments to your employees. Provided your pension scheme has been registered with HM Revenue & Customs (HMRC) – this allows the scheme to benefit from certain tax reliefs and exemptions – then: you must deduct PAYE tax from any payments you make from the scheme you don’t…
Posted in PAYE for pension and annuity payments	Tax and NICs on salary sacrifice arrangements
Tax and NICs on salary sacrifice arrangements
Posted on June 26, 2015 by FindLaw UK	Salary sacrifice doesn’t have a set effect on the tax and National Insurance contributions (NICs) that are payable on an employee’s remuneration. The impact will differ in each case depending on the specific package of pay and non-cash benefits that make up the salary sacrifice arrangement. Your key obligation is to make sure that you pay and deduct the right amount of tax and NICs for the mix of cash and benefits that you provide…
Posted in Salary sacrifice: an overview for employers	Tax code when no P45 – form P46 completed
Tax code when no P45 – form P46 completed
Posted on June 26, 2015 by FindLaw UK	If your employee doesn’t have a P45 they’ll need to complete form P46. Read our guide below for more on this. Taking on a new employee In the “Tax code used” part of section two on the P46: tick box A, B or C in line with the box ticked in section one enter the tax code indicated in the table below enter this in the “Tax code used” field of your software or Box…
Posted in New Employees	Tax code when P45 received after employees first pay day
Tax code when P45 received after employees first pay day
Posted on June 26, 2015 by FindLaw UK	If an employee gives you a P45 after their first pay day and you have already received the employee’s tax code from your Tax Office, destroy the P45. If you haven’t yet received a tax code for them proceed as follows: If you use commercial payroll software Check the P45 figures and decide which tax code to use by following the instructions on the earlier page in this guide: tax code when employee has a P45….
Posted in New Employees	Temporary or agency workers
Posted on June 26, 2015 by FindLaw UK	This page sets out the PAYE procedures you must follow if you employ temporary staff or use agency workers. Taking on temporary or casual workers In most cases you should follow the same payroll procedures for temporary or casual employees as for your permanent employees – you calculate, record and deduct PAYE tax and National Insurance contributions (NICs) in the same way. However, there are a number of exceptions. Employees who work for less than…
Posted in New Employees	The benefits of using payroll software
Posted on June 26, 2015 by FindLaw UK	If your business is still using paper PAYE forms, HM Revenue & Customs (HMRC) strongly recommends moving to payroll software. There are many commercial payroll software packages available, as well as HMRC’s free P11 Calculator on the Employer CD-ROM. Payroll software will save you time and reduce the potential for error when finalising your end-of-year figures. As well as completing the calculations automatically for you, in most cases software will also allow you to file…
Posted in Finalising your payroll	1
PAYEAvoiding and correcting errorsCalculating NICs deductionsCalculating student loan deductionsChanging the interval between paydaysChoosing a payroll systemClaim a tax_free payment for online filingClass 1 National Insurance contributionsCommon errors for P45 and P46 onlineCompleting the paper form P11Correcting payroll errorsDealing with week 53 paymentsEmployed or self_employed?Employee IssuesEmployer CD_ROM P11 CalculatorEmployer deadlinesExpenses and benefitsExtra paymentsFile in_year forms onlineFile P35 and P14 onlineFile returns onlineFinalising your payrollFull list of online formsGet started with PAYE for tax professionalsGuidance for exempt employersHoliday pay and PAYEHow to get authorisation to act on a client's behalf with HMRCHow to pay Class 1A National InsuranceHow to register for PAYE OnlineIf an employee or pensioner diesIncentive awards and PAYENational Insurance for employersNew EmployeesPAYE end_of_year tasksPAYE for employersPAYE for pension and annuity paymentsPAYE for shares and other non_cash paymentsPAYE forms and publicationsPAYE if your business closes or changesPAYE Online for employersPAYE record keepingPAYE Settlement AgreementsPaying an employee on a 'free of tax' basisPaying your employeesPayroll calculations and recordsPayroll GivingPenaltiesRates and thresholds for employersRegister as an employerSalary sacrifice: an overview for employersself_employed basisSimplified PAYE for domestic employeesStarting the tax year: codes and formsStatutory PayStatutory Sick PayThe national minimum wageTips, gratuities and service charges and PAYEUnderstanding employee tax codesUsing commercial payroll softwareWhen an employee leaves or retires Solicitor Blog PostsLaw and government: Councils appeal for increased powers to limit high street bookmakers and lower maximum stakes on fixed odds betting terminalsLegal Aid: New report shows rise in DIY defence since legal aid cutsInternational: Virginia governor overturns law to allow convicted criminals to voteGuest Blog: Cohabiting couples, their rights and the common law marriage mythHealth and Safety: Alton Towers owner pleads guilty to health and safety breaches over ‘Smiler’ rollercoaster rideAbout Findlaw UK	The UK's biggest online legal information site, providing daily news, blogs, forums and articles to help you understand the law. FindLaw.co.uk is part of FindLaw.com, the world's leading provider of online legal information.