|
|
|   | |
This screen is used to enter details of pay and PAYE tax deductions for the set employee from either this employment, but calculated in a different system, or a new starter from a previous employment. Amounts should be cumulative for the PAYE year to date.
Figures for this employment will be found from the old payroll system. The new starter figures should be found on the P45 form.
If you plan to use Liberty Accounts PAYE year end electronic filing and you start using Liberty Accounts payroll in the middle of the PAYE year you may need to provide additional data on statutory pay,deductions and NI so that all the required data is available to generate the electronic return.
Use this field for new starters in your employment. Enter the gross pay from the previous employment, cumulative for the PAYE year to date. This should normally be provided on the employee's P45.
Tax in Previous EmploymentEnter the tax deducted from the previous employment, cumulative for the PAYE year to date.
Use this field when starting to use Liberty Accounts payroll in the middle of the PAYE year for existing employees. Enter the prior gross pay in this employment, cumulative for the PAYE year to date, after any deductions allowable for PAYE purposes. This should normally be the last "Total Pay To Date" entry on the employee's P11.
Prior Tax in this EmploymentUse this field when starting to use Liberty Accounts payroll in the middle of the PAYE year for existing employees. Enter the prior tax deducted in this employment, cumulative for the PAYE year to date.
Prior Director's Pay Liable to NIC ContributionsDirectors NIC's are ultimately calculated on an annual earnings period. Because of this it is necessary to record prior directors pay liable to NIC contributions for the the current employment/PAYE year.This is only required in cases where payroll is started in Liberty Accounts in mid PAYE year.
Prior Employee NIC Contributions as DirectorDirectors NIC's are ultimately calculated on an annual earnings period. Where a director is transferred into Liberty Accounts payroll during the PAYE year it is necessary to provide employee NI contributions to date for payments received as a director. These payments will be taken into account in the payroll calculation.
Prior Employer's NIC Contributions as DirectorDirectors NIC's are ultimately calculated on an annual earnings period. Where a director is transferred into Liberty Accounts payroll during the PAYE year it is necessary to provide employer NI contributions to date for payments received as a director. These payments will be taken into account in the payroll calculation.
If you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SSP payments made in the current year.
Prior SMPIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SMP payments made in the current year.
Prior SMP RecoveredIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SMP payments recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior SMP NIC CompensationIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SMP NIC compensation recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior OSPPIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any Ordinary Statutory Paternity Pay (OSPP) payments made in the current year.
Prior OSPP RecoveredIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any OSPP payments recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior OSPP NIC CompensationIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any OSPP NIC compensation recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior ASPPIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any Additional Statutory Paternity Pay (ASPP) payments made in the current year.
Prior ASPP RecoveredIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any ASPP payments recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior ASPP NIC CompensationIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any ASPP NIC compensation recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior SAPIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SAP payments made in the current year.
Prior SAP RecoveredIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SAP payments recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior SAP NIC CompensationIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any SAP NIC compensation recovered in the current year.
Recovery rates vary depending on the size of your payroll. Refer to www.inlandrevenue.gov.uk for information on current rates and thresholds applying to Small Employer Relief.
Prior Student Loan DeductionsIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide details of any student loan deductions made in the current year.
If you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Liberty Accounts can handle current year history for up to 2 NI categories. Enter the figures for each category separately in the tab pages NI#1 and NI#2
Earnings at the Lower Earnings LevelIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter earnings at the lower earnings level for the specified NI category.
Earnings from Lower Earnings Limit to Primary ThresholdIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter earnings from Lower Earnings Limit to the Primary Threshold for the specified NI category.
Earnings from Primary Threshold to Upper Accrual PointIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter earnings from the Primary Threshold to the Upper Accrual Point for the specified NI category.
Earnings from Upper Accrual Point to Upper Earnings LimitIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter earnings from Upper Accrual Point to Upper Earnings Limit for the specified NI category.
Employer NICS Paid as Non-Director EmployeeIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter any employer NICS paid as a non-director employee for the specified NI category.
Employee NICS Paid as Non-Director EmployeeIf you transfer existing staff into Liberty Accounts payroll in the middle of the PAYE year and you plan to use Liberty Accounts PAYE year end electronic filing you will need to provide summary details of NI earnings by NI contribution category.
Enter any employee NICS paid as a non-director employee for the specified NI category.
Scheme Contracted Out Number (SCON)This number will be on the certificate received from the Inland Revenue Audit and Pension Scheme Service (APSS) approving the right to work out and pay NICs at the contracted out rate for those employees covered by the certificate. The number is always prefixed by an "S" and then made up of 7 numbers and a final letter i.e. S9999999Y