Deductions Working Sheet (P11)

This screen allows the production of deductions working sheets (P11) forms for a given PAYE year and employee.

This is a key payroll form and must be maintained for each employee either in hard copy or, as in this case, a computer generated equivalent. It details their pay and deductions for each week or month of the tax year.

To focus on a particular deductions working sheet, set the relevant PAYE year. Choose the employee or "All" employees. Click the Generate Button to produce the report.

PAYE Year

The PAYE Year drop down list contains valid PAYE years that can be selected. PAYE years run from the 6th April to the following 5th April; So that PAYE Year 2015/2016 means from 6th April 2015 to 5th April 2016.

Select List

Click on the green … symbol to select one or more items for the report. If “All” (the default) is selected then the report is generated containing all appropriate items.

The report consists of two major blocks of information, Employee and NI (National Insurance) details at the top followed by PAYE Tax Details. The list is shown by PAYE period as appropriate for the employee e.g. PAYE week, PAYE Month.

In the Employee and NI details block

Employee Information

Name, start (and leave) date, NI Number, Works payroll reference and Employers PAYE Reference

Earnings across specific NI bands as defined in law

• LEL - Lower Earnings Limit
• PT - Primary Threshold
• UEL - Upper Earnings Limit

Total Employee and Employer NI Contributions

The total of NI contributions on all earnings.

Employee NI contributions only

NI contributions deducted from the employee

Statutory Sick Pay

SSP paid to employee

Statutory Maternity Pay

SMP paid to employee

Statutory Paternity Pay

SPP paid to employee

Shared Parental Pay

ShPP paid to employee

Statutory Adoption Pay

SAP paid to employee

Student Loan Deductions

Deductions for the re-payment of student loan

In the PAYE Tax block

Gross Pay

Total pay in the tax period including any statutory pay amounts

Cumulative Gross Pay

Cumulative Total pay in the tax period including any statutory pay amounts

Cumulative Free pay

Cumulative free pay as determined by tax code

Cumulative Additional Pay

Cumulative pay added to taxable pay as the result of the employee having a K tax code

Cumulative Taxable Pay

The cumulative pay to which tax is applied

Cumulative Tax Due

The cumulative PAYE tax due

Regulatory Limit

The regulatory limit is that limit to the amount of tax that can be deducted in any tax period. So 50% of the gross pay must be left to the employee.

Tax in the Period

Any tax or refund in the payroll period

Tax not Deducted

Any tax not yet deducted as the result of the regulatory limit.