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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 Includes information from the withdrawn A/E guidance.
You have to make deductions from your employee’s wages if a court orders…
You and your employee will each get an ‘attachment of earnings order’…
Priority orders are used for unpaid maintenance or fines. Calculate your…
Non-priority orders are used for debts from a county court judgment (CCJ).…
You can only make a deduction from the following earnings: wages, fees,…
The order that you get for the employee will tell you whether you have to…
Write to the Centralised Attachment of Earning Payments (CAPS) office…
What to do about tax and National Insurance if you pay an employee free of tax.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Wage slips must show any deductions and explain them - not everyone has the right to a payslip
It is illegal for your employer to pay you below the National Living Wage, so check your pay and talk to your manager to make sure you’re getting the wages you are entitled to.
How to report expenses and benefits you provide to employees or directors.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Don’t include personal or financial information like your National Insurance number or credit card details.
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