-
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
-
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
-
When an employee leaves or retires, update your payroll, give the employee a P45.
-
If you provide company cars to your employees, use form P46 (Car) to tell HMRC
-
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC.
-
What you must do by law with a deductions from earnings order (DEO or AEO) to make child maintenance deductions from your employee's pay.
-
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
-
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
-
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
-
What you can do if an employee is called up for jury service, and how to sort out their pay or help them claim an allowance
-
Apply for financial help from HMRC if you cannot afford to fund an employee's tax refund
-
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
-
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
-
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance
-
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
-
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
-
Submit an employment intermediary report to HMRC every 3 months if you pay people like agency workers or subcontractors but do not operate PAYE
-
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate
-
Arranging final payments to employees or pension recipients who die, and reporting the death of an employee at work to the Health and Safety Executive and the police
-
Update your payroll if an employee changes gender, check they're paying the right National Insurance if they're over State Pension age