Payroll Services – Terms of engagement

1.       We will prepare your UK payroll for each payroll period to meet UK employment tax requirements, specifically:

  • Calculating the pay as you earn (PAYE) deductions;
  • Calculating the employees’ National Insurance Contributions (NIC) deductions;
  • Calculating the employer’s NIC liabilities;
  • Calculating statutory payments, for example, Statutory Sick Pay and/or Statutory Maternity Pay; and
  • Calculating other statutory and non statutory deductions

2.       We will prepare and send to you the following documents for each payroll period at or before the time of payment:

  • Payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll  totals, for you to arrange payment;
  • A payslip for each employee unless not required;
  • A P45 for each leaver; and
  • A report showing your PAYE and NIC liability and due date for payment.

3.       We will, on your behalf, prepare and submit to HMRC via the online gateway a Full Payment Submission (‘FPS’) and/or Employee Payment Summary (‘EPS’), plus any further submissions as appropriate, in respect of each payroll date in line with HMRC’s Real Time Information (‘RTI’) reporting requirements. 

4.       We will prepare and send to you the following documents by the statutory due dates at the end of the payroll year:

  • Form P60 for each employee on the payroll at the year end;
  • A summary of the employer’s annual declarations, including the total payroll payments and deductions for your approval before the year end online declaration P35 is made to HMRC.

5.       The scope of our work excludes auto enrolment pension services, preparation and filing of forms P11D, maintenance of employee leave calendars and any other payroll or human resources services unless otherwise agreed with us in writing.