Payroll: Fixed and variable salary employees

So how does it work?

• We email you prior to the month’s payrun to see if there were any changes to the payroll, i.e. increase in salaries, new joiners or leavers
• We will chase until we get a response unless you are the only employee as a director
• If there have been changes to the previous month’s payroll we will confirm that you are happy with them before we send out the payslips
• We then submit the payroll to HMRC via RTI and report any auto enrolment pension contributions
• We electronically send out payslips to your team. This is done securely, and password protected in compliance with GDPR
• We electronically send out any P45s securely and password protected, again in compliance with GDPR
• Once a year in April we will electronically send out P60s securely and password protected and of course in compliance with GDPR. We do this after submitting final FPS or EPS to HMRC
• For new employees we will set them up on your payroll and ensure that auto enrolment compliance is carried out if we are doing this for you

P11d's - What are they and how do we manage them?

If you provide expenses and benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them.

If you provide benefits to your employees – cars, private medical insurance, gym membership, etc – we will prepare and file the annual P11D form to HMRC.

Examples of expenses and benefits include:

• Company cars
• Health insurance
• Gym membership
• Travel and entertainment expenses
• Childcare

You’ll also need to submit a P11D(b) form if:

• You’ve submitted any P11D forms
• You’ve paid employees’ expenses or benefits through your payroll
• HMRC have asked you to - either by sending you a form or an email

Your P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided.