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
13th Jan 2020
I agree with the others, your security software (assuming you have some) probably saved you there, as the link would have dropped something nasty onto your machine otherwise.
However, it's not unknown for malware websites to generate a fake message that looks like a message from a security system, to mislead people into thinking that the threat has been stopped when it hasn't! So it might be worth running a virus scan on your systems if you have software which can do this (and if you don't, you need to get some!)
10th Jan 2020
It is indeed still an issue, because of the process that has to be followed, which dates from the days of manual payroll.
Of course, everyone does payroll by computer these days and systems could easily work out at the start of a tax year how many pay days it will contain, and divide the free pay accordingly rather than always dividing by 52, 26 or 13. That would mean that by the end of the year the right amount of tax would have been deducted and there'd be no issues (except perhaps for people who change employer from one which has 53 weeks to one with 52, but that would be a minority). This has been suggested to HMRC, however it would require a change in the law and they're not keen.
17th Dec 2019
Like most things, this has been delayed by the election. The rates are normally announced in the Budget but this probably won't be until February, or late January at best.
5th Dec 2019
Might be worth making sure the apprentice really does earn below the LEL. The apprentice minimum wage is £3.90 per hour so if they work 31 hours a week or more, they earn above the LEL and PAYE applies.
30th Oct 2019
In addition to all the other good points which have been made, there's the little matter of Minimum Wage. HMRC held a while back (in a case involving Iceland) that the money paid into this type of scheme couldn't be counted as pay when assessing if minimum wage had been paid. If this is still the case (I've not seen anything about it being overturned), you need to be careful if the staff are paid at/around the minimum. Just another complexity!
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.