Basic UK Payroll
Subjects
Units
Gross to Net Calculations
- What is included in gross pay
- Pre-tax deductions
- Post-tax deductions
- Pre-tax additions
- How to Calculate Net Pay
- Statutory deductions
New Employees
- Processing a P45 of P46 for a new employee
- Tax Code applicable to a new employee
- First payment to a new employee
PAYE
- Employer’s responsibility
- Tax Rates, Codes and Allowances
- Calculation of tax liability
- Cumulative, Non-cumulative and Emergency basis
- Paying taxes to HMRC
National Insurance
- Classes and categories
- What pay is liable to National Insurance?
- Calculation National Insurance
- Director’s National Insurance
Pensions
- Final Salary
- Money Purchase
- Auto Enrolment
Leavers
- Final payment
- Payments after leaving
- Completing a form P45
- Replacement P45
RTI Reporting
- Employer Alignment Submission (EAS)
- Full Payment Submission (FPS)
- Employer Payment Summary (EPS)
- Earlier Year Update (EYU)
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