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.