Client has an employee leaving on 6th November, but wants to pay everything owed in October payroll. This obviously has some impact on the NI contributions, although this isn't the reason for doing it. Is there anything to stop them from doing this from a tax perspective? (Leaving aside the risk of the employee walking out on 25th October once they've been paid and never coming back.....)
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No - it is the legal requirement
If they are paid on 25 October, PAYE must be calculated on 25 October in Month 7, even if the pay includes work up to 6 November. Only if they were to be paid for the last week or two on 6 November would you process the payment as on 6 November in Month 8.