Hi
Helping a client transfer payroll data onto a different package and wondered (this may seem like a silly question to ask as I think I know what the answer will be) whether any attachment of earnings which have commenced and ceased in this tax year have to be entered onto the employees record. I suspect they do but just wanted to check before doing it.
Many thanks
Chicka
Replies (5)
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Not for PAYE
Well attachments come out of pay after tax and NI, so aren't relevant to HMRC.
An ongoing attachment to repay a fixed amount needs to be aware of what's already been paid, but those completed or for ongoing amounts (e.g. CSA) are only relevant (if at all) to the company.
SSP & SMP
SSP - as there is no SSP recovery any more, you only need to keep a record of the days off sick so that you can calculate if any future Period of Incapacity for Work would be a linked period, so the 3 waiting days would not apply again. If your payroll software has a calendar function, use it.
SMP - you need to enter at least the SMP recovery and compensation because the YTD figures are reported on all subsequent EPSs for the rest of the tax year.
It depends
For RTI purposes, once SMP has finished (SSP isn't reported any more) nothing more about it will be filed under RTI. So for RTI you don't need to enter it. However your software may include the year to date totals in the reports for your own use, so if you omit SMP it won't be in those reports.
Edit: Euan is right about the EPS year to date totals. It's also true that the employee will be filed after she returns to work, so needs this year's SMP amount. Basically, just ignore this comment :)