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.
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.
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.