Employee Prior Pay Details

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 (National Insurance) so that all the required data is available to generate the electronic return.

Pay in Previous Employment

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 Employment

Enter the tax deducted from the previous employment, cumulative for the PAYE year to date.

Prior Pay in this Employment

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 Employment

Use 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 Pay Liable to NI Contributions

Directors 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 Employer NI Contributions as Director

Directors 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.

Prior Employee NI Contributions as Director

Statutory pay/Deductions

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 statutory payments and reliefs together with any student loan deductions in the current year.

Recovery rates vary depending on the size of your payroll. Refer to www.gov.uk/topic/business-tax/paye for information on current rates and thresholds applying to Small Employer Relief.

NI#1 and NI#2 - NI Contribution tables

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