Member Since: 18th Mar 2002
I’m a specialist in Payroll systems with over 25 years’ experience, and am a Chartered Member of the CIPP. I concentrate on the legislative aspects of payroll processing in the UK, Ireland, the Isle of Man and the Channel Islands.
Legislation Manager MHR
18th Sep 2019
Brightpay is doing it correctly. To quote HMRC's CWG2 booklet "When working out PAYE using Tax Tables A, if you’re using a code on a cumulative basis, use the table for week 2 for the first payment after 5 April; even if the payment is made in the first week of the tax year. Use the table for week 4 for the second payment and so on up to week 52."
Not sure why HMRC are misinterpreting this, though. It's not normally a problem. We have many customers with fortnightly payrolls and I've never come across this situation.
You don't have authority to ignore the tax codes, though.
11th Sep 2019
1. Yes. Many employers have multiple payrolls on one reference.
2. Yes. HMRC don't care who runs the payrolls, or what software they use. That's up to the employers to decide.
3. The issue here is that changing providers almost inevitably causes a change in the "payroll ID" values by which HMRC know each employee. However this won't cause an issue provided that a) the last FPS from the old system is sent before the first FPS from the new one, and b) the first FPS from the new system has the "payroll ID changed" flag set and preferably also quotes the 'old' system's payroll IDs in the field provided for that purpose. How you achieve this will depend on the software being used, so ask the provider as it's important to get this right unless you enjoy sorting out 'disputed charges' scenarios!
The other issue which you'll have to work out is who sends the EPS, assuming one is required. This needs to be sent ONCE per period, containing consolidated values from the two payrolls, so you need some co-ordination between yourself and whoever runs the other payroll to sort this out. If more than one EPS is sent for the same period, each overwrites the values submitted on its predecessor so you can't send one from each payroll system as HMRC will end up only having the values from whichever is sent last!
9th Aug 2019
Firefox (latest version) on both computers. My own machine I tidy cookies on occasionally, though any I can identify as being from SIFT are protected. My work machine, though, isn't tidied in this way at all and suffers from the same problem.
5th Jul 2019
Since the employee is reimbursing the employer for the additional data, will there be a taxable benefit at all since the employer won't actually have incurred any cost? Might be different if the employer bore the cost.
25th Jun 2019
Yes, he can pay different amounts to different employees. He needs to be careful of the equalities legislation, though, as is the case with with salaries. If men were consistently given a higher percentage contribution than women, for example, this would be considered sex discrimination.
24th May 2019
Not sure what the objections to a second referendum are. How can it "betray" democracy? Democracy is all about giving people the opportunity to change their mind about previous decisions. Why do we have elections every few years if it's not to allow people to change their mind about who represents them in Parliament or on the Council etc.? The Brexit referendum itself was held to allow people the opportunity to change their minds about the referendum result which led to us joining the EU in the first place.
24th May 2019
This happens quite a lot, and all year not just in period 1.
The system which re-evaluates tax codes does this to try and avoid scenarios where a person earns enough to get a personal allowance reduction for the first time and since this isn't reflected in their tax code, they underpay tax in that year. This is a laudable aim but it seems a blunt instrument and probably causes more problems than it solves because it can't cope with payments which are, for whatever reason, not typical.
A couple of solutions spring to mind. They could have an 'atypical payment' flag on the FPS which caused the pay for that period to only be added in once when calculating the expected pay. That would fix the OP's problem and also prevent annual bonus payments causing the same issue (which they sometimes do).
That would need a change to the FPS, though, and would take time. More immediately, they could simply not do the expected pay calculation at all when the FPS is flagged as a leaver, because there's actually no point in assuming the same pay rate for the rest of the tax year when you've already been told this is the last payment the employer will ever make!
24th May 2019
Maybe Boris could become PM but that's not a foregone conclusion. And if he was PM he could maybe take us out of the EU without involving parliament. But he probably wouldn't.
Remember, Brixit isn't everything. He'd have to actually govern the country afterwards and that might prove a tad difficult if he alienated all the MPs who want parliament to have a say. Many of these are Tories and even if they stayed in the party, he'd be leading a minority government without being able to rely on the support of some of his own MPs.
Boris may be a maverick and a PR disaster but he didn't achieve the various offices he's held without being a canny politician.
As for advising people about 'no deal', how can anyone do that when the consequences are unknown and opinions range from the emergence of a land of milk and honey to the end of civilisation as we know it??
14th May 2019
Paying a car allowance along with a lower-than-AMAPS mileage rate is an expensive way of financing travel because the allowance is taxable and NIable.
Giving a £4000 allowance to a higher rate taxpayer costs the employer £4,552 (or a bit more if they pay apprentice levy) but benefits the employee by only £2,320, with the remaining £2,232 going to the government in tax and NI.
It's better to always pay the full 45/25p per mile allowable under AMAPS, reducing the car allowance accordingly, as this minimises tax and NI overall.
It needs a bit of calculation but it can be done if you have a reasonable estimate of the annual business mileage, and both employer and employee can end up better off.
9th May 2019
It's called the Payroll technician certificate and details can be found at https://www.cipp.org.uk/study/ptc.html
It's aimed at beginners to payroll but it will be fine for someone like you who has experience in some, but not all, of the payroll process.
It also qualifies you for Associate membership of the CIPP, which is well worthwhile.