Annual payroll scheme for directors
If a company pays its director or directors only once a year, HMRC’s annual scheme replaces twelve nil submissions with one pay run, one FPS …
Payroll and HR
Payroll and HR accounting workflows for UK businesses that need cleaner handovers and controls.
Apprenticeship Levy
A guide to the Apprenticeship Levy in the UK, covering who pays, how it is calculated, how to report it through PAYE and how to access levy …
CIS and Payroll
A guide to CIS and payroll in the UK, covering how the Construction Industry Scheme works alongside PAYE, the verification process, …
Company Car Tax
A guide to company car tax in the UK, covering how the benefit in kind is calculated, CO2-based BIK percentage rates, the fuel benefit …
Cycle to Work Scheme
A guide to the Cycle to Work scheme in the UK, covering how the salary sacrifice arrangement works, tax and NIC savings, employer setup, …
Employee Expense Claims and Reimbursement
A guide to handling employee expense claims in the UK, covering which expenses qualify, how to reimburse staff correctly and what to report …
Employer National Insurance contributions
A clear UK guide to employer National Insurance, secondary thresholds and the Employment Allowance.
Employer Pension Contributions
A guide to employer pension contributions in the UK, covering auto-enrolment minimums, enhanced contributions, tax deductibility, salary …
Employment Contracts in the UK
A guide to employment contracts in the UK, covering the written statement of particulars, key contractual terms, implied terms and employer …
Employment Status for Tax Purposes
A guide to employment status in the UK, covering the differences between employee, worker and self-employed for tax, National Insurance and …
EPS submission checklist
The EPS tells HMRC about things that reduce what you owe or explain why nothing is due; it is sent by the 19th after the tax month, and only …
Final pay for leavers
A leaver’s last pay run must settle holiday, notice and deductions correctly, report the leaving date on the FPS and produce a P45; later …
Flexible Working Requests
A guide to flexible working requests in the UK, covering the day-one right introduced in April 2024, the types of flexible working, the …
FPS submission checklist
An FPS must reach HMRC on or before each payday and carry correct employee details, pay, deductions and year-to-date figures, because HMRC …
Gender Pay Gap Reporting
A guide to gender pay gap reporting in the UK, covering which employers must report, what data to publish, how to calculate the six required …
Government Employment Support Schemes
A guide to UK government employment support schemes, covering the Coronavirus Job Retention Scheme legacy, current statutory payment …
Holiday Entitlement and Holiday Pay
A guide to statutory holiday entitlement and holiday pay in the UK, covering accrual, part-time workers, bank holidays, carry-over rules and …
Holiday pay calculation under UK law
Practical UK holiday pay rules: 5.6 weeks, 52-week averaging, irregular workers and rolled-up pay.
How to Pay Yourself as a Director
A guide to how directors of UK limited companies pay themselves, covering salary vs dividends, tax efficiency, PAYE obligations and how to …
IR35 and Off-Payroll Working
A guide to the payroll implications of IR35 off-payroll working rules for UK employers, covering status determinations, deemed payments, …
Notice Periods and Termination
A guide to notice periods and employment termination in the UK, covering statutory notice, contractual notice, garden leave, payment in lieu …
P11D form: reporting employee benefits
How to report benefits in kind on the P11D, when to payroll instead, and how to calculate Class 1A NIC.
PAYE and Real Time Information (RTI) for UK employers
A practical guide to running PAYE under Real Time Information for UK employers.
PAYE bill reconciliation
Each month the PAYE liability in the ledger, the payroll software’s figure and HMRC’s statement should agree; when they do not, the …
PAYE Settlement Agreements
A PSA lets the employer settle the tax and Class 1B NIC on certain small or irregular benefits for its staff, so the items stay off payslips …
Payroll for irregular and variable-hours workers
Variable-hours staff need the same payroll as anyone else, but holiday, minimum wage and pension assessment have to be recalculated from the …
Payroll Journal Entries
A guide to recording payroll transactions in the books, covering the journal entries for gross pay, tax deductions, National Insurance, …
Payroll Year End
A step-by-step guide to completing the UK payroll year end, covering final RTI submissions, issuing P60s, filing P11Ds and setting up the …
Payroll year-end: P60s and final FPS
A clean UK payroll year-end: final FPS, P60s by 31 May, P11D(b) and new tax codes.
Redundancy Pay
A guide to redundancy pay in the UK, covering statutory entitlement, how to calculate payments, the tax treatment of redundancy pay and the …
Salary sacrifice schemes for UK employers
Salary sacrifice in the UK: where it still saves tax, the OpRA rules, and how to set it up cleanly.
Settlement Agreements
A guide to settlement agreements in the UK, covering what they are, how payments are structured, the tax treatment of each component, the …
Starter checklist in payroll software
When a new employee has no P45, the starter checklist gives payroll the information it needs to choose a tax code and set up student loan …
Statutory Adoption Pay (SAP)
A guide to Statutory Adoption Pay in the UK, covering eligibility criteria, payment rates, the adoption pay period and how employers recover …
Statutory Sick Pay (SSP) and Maternity Pay (SMP)
SSP and SMP for UK employers: eligibility, current rates, and the recovery rules through PAYE.
Student Loan Deductions from Payroll
A guide to student loan deductions in UK payroll, covering Plan 1, Plan 2, Plan 4 and Plan 5 thresholds, how deductions are calculated and …
Timesheet Management
A guide to timesheet management in the UK, covering why accurate time tracking matters, legal requirements under the Working Time …
What Are Employee Benefits?
A guide to employee benefits in the UK, covering types of benefits, HMRC tax treatment, reporting requirements and how benefits interact …
What is a P11D?
A guide to the P11D form, covering which benefits and expenses must be reported to HMRC, filing deadlines, Class 1A NICs and the option to …
What is a P45?
A guide to the P45 leaving certificate, covering what it contains, when it must be issued, how it is used by the new employer and what …
What is a P60?
A guide to the P60 end-of-year certificate, covering what information it contains, when employers must issue it and how employees use it.
What is a Payslip in Accounting?
An overview of what a payslip is, content requirements, and practical use in payroll and accounting for employers and employees.
What is a Salary Sacrifice Scheme?
A guide to salary sacrifice schemes in the UK, covering how they work, common benefits, tax and NIC savings, the impact on other …
What is Auto-Enrolment Pension?
A guide to auto-enrolment pensions in the UK, covering employer obligations, minimum contribution rates, eligibility criteria and how …
What is Gross Salary?
Gross salary explained: what it is, how it is calculated and what deductions reduce it to net pay.
What is PAYE Payroll?
A guide to the UK PAYE payroll system, covering how employers deduct income tax and National Insurance, key thresholds and reporting duties.
What is RTI Reporting?
A guide to Real Time Information reporting, covering what employers must submit to HMRC, deadlines and how RTI fits into the UK payroll …
What is Shared Parental Leave and Pay?
A guide to Shared Parental Leave and Shared Parental Pay in the UK, covering eligibility, how to split leave between parents, notice …
What is Statutory Maternity Pay?
A guide to Statutory Maternity Pay in the UK, covering eligibility criteria, payment rates, the qualifying period and how SMP is processed …
What is Statutory Paternity Pay?
A guide to Statutory Paternity Pay in the UK, covering eligibility criteria, payment rates, leave entitlement and how SPP is processed …
What is Statutory Sick Pay?
A guide to Statutory Sick Pay in the UK, covering who qualifies, current rates, qualifying days, employer duties and how SSP interacts with …
What is the National Living Wage?
A guide to the National Living Wage in the UK, covering current rates, who qualifies, the difference from the National Minimum Wage and how …
What is the National Minimum Wage?
A guide to the UK National Minimum Wage and National Living Wage, covering current rates by age, employer duties, pay calculations and …
Workplace Nursery Benefit
A guide to the workplace nursery benefit in the UK, covering the tax exemption, qualifying conditions, the difference from other childcare …
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