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Working out a director's National Insurance, using their annual earnings period, what to report to HMRC.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe 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.
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
When an employee leaves or retires, update your payroll, give the employee a P45.
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC.
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
Submit an employment intermediary report to HMRC every 3 months if you pay people like agency workers or subcontractors but do not operate PAYE
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
Check if you鈥檙e paying a worker the National Minimum Wage, the National Living Wage or if you owe them payments for the previous year.
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 Includes information from the withdrawn A/E guidance.
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
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
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance
Apply for financial help from HMRC if you cannot afford to fund an employee's tax refund
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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