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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Record Keeping - SSP: wage records

Deduction Working Sheets (DWS) - P11s or substitute must show:

  • the employee’s name
  • the employee’s NI number
  • the appropriate NIC table letter, and
  • for each payment of earnings:

    • the date of payment
    • any occupational pension contributions and allowable charitable gifts which are deducted from pay for tax purposes
    • the pay for tax purposes (gross pay including statutory payments) after the deduction of
    • the amount of statutory payments included in the gross pay
    • the earnings (in whole pounds) on which primary contributions are payable
    • the combined total of the employee’s and employer’s NICs payable
    • the total of the employee’s NICs payable
    • the earnings (in whole pounds) on which employee (primary) contracted-out element of contributions are payable, and
    • the employee (primary) contracted-out element of the contribution.