National insurance questions and answers pdf
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- 2018 to 2019: Employer further guide to PAYE and National Insurance contributions
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2018 to 2019: Employer further guide to PAYE and National Insurance contributions
To view this licence, visit nationalarchives. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. The following guidance is for all employers.
All examples in this guide show tax calculated using the tax tables, not the new Scottish rate tables — you must use the Scottish rate tables for an employee with a prefix S code. In either case, these records must be made available to HMRC on request. There are legal requirements that mean employers must comply with their obligations. The amount the employee is due to receive before any deductions are made.
What counts as gross pay for PAYE and National Insurance contributions purposes is defined in more detail in section 5. A tax year is a period starting on 6 April in one year and ending on 5 April in the following year. For example, the to tax year starts on 6 April and ends on 5 April Tax weeks are periods of 7 days which follow on from each other starting on 6 April each year.
The first tax week is 6 April to 12 April inclusive, the second tax week is 13 April to 19 April inclusive, and so on. The odd day or days at the end of the last complete tax week in the year, 5 April or in leap years, 4 April and 5 April are treated as a whole tax week, which is tax week Income Tax months are periods following on from each other in an Income Tax year.
They start on 6th of one month and finish on 5th of the following month. Read running payroll for details of relevant dates within a tax year.
This refers to the gender which a transgender person presents to the world. A certificate issued by the Gender Recognition Panel, that shows a person has satisfied the criteria for legal recognition in their acquired gender. From the date of issue the person is recognised in their acquired gender and will benefit from any rights and responsibilities that are associated with that acquired gender.
A certificate issued by the Gender Recognition Panel that shows a person has met the criteria to be recognised in their acquired gender subject to them annulling their marriage. A full GRC will be issued following the annulment of the marriage. There are a wide range of PAYE notices, forms and returns that can be sent and received online. Online filing is a fast, convenient and secure way of exchanging information with HMRC.
For more information about the exceptions, read which employers are exempt from online payroll reporting. Read PAYE Online for employers for more information about online filing and sending starter and leaver information. These submissions and other returns and reports are sent electronically by your payroll system to HMRC.
In addition to the above filing options, we provide a service that allows you to send your expenses and benefits information, if your software does not do this automatically.
For more information on completing your expenses and benefits forms, read expenses and benefits for employers. For more information, use the CIS online service. The notes below tell you how to get information to allow you to use and run a computerised payroll. We work closely with commercial software developers and provide free tech National Insurance contributional specifications to help them create products and services suitable for use with HMRC Online Services.
HMRC will accept forms and returns sent using any of the commercial software products listed on find payroll software. If you design and operate your own computer program we provide regularly updated information to help you keep computerised payroll systems up to date with changing legislation.
Our guidance RD1 for P60 substitutes , gives guidelines to anyone producing a new substitute P60 design or amending an existing design. We revise the guidance annually to publish any changes for the current tax year.
Substitute forms P60 provided by a supplier of business stationery or by a computer bureau will normally have been approved by HMRC for general use and bear a unique imprint agreed between HMRC and the supplier or manufacturer. These forms can be obtained from the Employer Orderline.
The following guidance applies to all employers. In addition to the above, if certain conditions are met, a person in any of the following occupations is treated as being an employee. The conditions are set out in the Social Security Categorisation of Earners Regulations , as amended.
The occupations are:. It makes sure that contributions paid by, and credited to, an individual are put on the right record so that whenever a claim to benefit is made, the correct amount can be paid.
Your employees are required by law to give their National Insurance number to you, although they can start work before providing the number. Your employee remains accountable for their own records, but receiving this information from you will help HMRC keep records up to date.
We do not accept temporary National Insurance numbers on Employer Returns. In all cases you should try to get the National Insurance number read paragraph 1. HMRC can issue written confirmation to a person who requests a reminder of their National Insurance number. If you cannot get a National Insurance number from a new employee, you must still send their details on the first FPS that includes a payment to them, but you must leave the National Insurance number field blank for that employee.
If you do not receive a message from HMRC telling you the correct National Insurance number, continue to leave the National Insurance number field blank for that employee until notified. The fact that a person has a National Insurance number does not mean that the person has the right to work or live in the UK. As a general rule, both National Insurance contributions and PAYE are operated when a payment of earnings is made to an employee. If the employee is not a director, operate PAYE on the earlier of when:.
If the employee is a director, operate PAYE on the earlier of when:. The point of payment is that at which the earnings are placed unreservedly at the disposal of the employee. If the employee is a director, read CA National Insurance for company directors.
Occasionally, payroll sections do not get to know about certain marginal items of pay, for example, expenses, until sometime after they have been paid or treated as paid. HMRC will allow you to use a later earnings period when calculating the National Insurance contributions due, even on the rare occasions when such payments are notified late and the most convenient earnings period falls within the next tax year.
But the marginal item of pay must be included in the gross pay for the purposes of calculating National Insurance contributions without any undue delay. Marginal items of pay included in a later earnings period do not have to be reported to HMRC when paid. If an item of pay is not marginal and your payroll section does not find out about the item in time to include it in the correct earnings period, the pay records must be adjusted to allocate the item to the correct earnings period.
Eligible employers may claim the Employment Allowance if the earnings they pay give rise to secondary Class 1 National Insurance contribution liability. From April the Employment Allowance was extended to be available to certain individuals employing carers.
From April the Employment Allowance was restricted so that single director companies, where the director is the only employee paid above the Secondary Threshold, the director, were no longer eligible. For more information, read Employment Allowance on details of eligibility and how to claim. From April employers have a liability to pay the Apprenticeship Levy. The levy is charged at a rate of 0. Pay bill is defined as earnings which are liable to Class 1 secondary National Insurance contributions, including earnings below the Secondary Threshold.
For more information, read paragraph 3. Class 1A National Insurance contributions are due on most taxable benefits in kind. You should also read the Expenses and benefits — a tax guide. How to manually check your payroll calculations has examples of how to calculate National Insurance contributions using the exact percentage method. For the weekly pay interval the earnings period is weekly. To work out the National Insurance contributions, use either the appropriate weekly table or the exact percentage method to calculate National Insurance contributions.
If a payday is in week 53, use the table for week 1 again on a non-cumulative basis. For the fortnightly pay interval the earnings period is 2 weekly. If you use the tables divide the earnings on which National Insurance contributions are payable by 2, look up this figure in the appropriate weekly table and multiply the National Insurance contributions shown in the table by 2.
This will give you the amount of National Insurance contributions due. Use the table for week 4 for the second payment and so on up to week For the 4 weekly pay interval the earnings period is 4 weekly. To work out National Insurance contributions, use either the appropriate weekly table or the exact percentage method to calculate National Insurance contributions. If you use the tables divide the earnings on which National Insurance contributions are payable by 4, look up this figure in the appropriate weekly table and multiply the National Insurance contributions shown in the table by 4.
This will be the amount of National Insurance contributions due. Use the table for week 8 for the second payment and so on up to week If the payment occurs anytime from 6 April to 5 May it should be reported on the FPS as week 4, if the payment occurs anytime from 6 May to 5 June it should be reported on the FPS as week 8 and so on.
For the monthly pay interval the earnings period is monthly. To work out National Insurance contributions, use either the appropriate monthly table or the exact percentage method to calculate National Insurance contributions. For the quarterly pay interval the earnings period is quarterly.
If you use the tables, divide the earnings on which National Insurance contributions are payable by 3, look up this figure in the appropriate monthly table and multiply the National Insurance contributions shown in the table by 3. This is the amount of National Insurance contributions due. Use the table for month 6 for the second payment and so on. For the half-yearly pay interval the earnings period is half-yearly. If you use the tables, divide the earnings on which National Insurance contributions are payable by 6, look up this figure in the appropriate monthly table and multiply the National Insurance contributions shown in the table by 6.
This is the amount of National Insurance contributions that are due. For the annually pay interval the earnings period is annually. If you use the tables divide the earnings on which National Insurance contributions are payable by 12, look up this figure in the appropriate monthly table and multiply the National Insurance contributions shown in the table by
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