{"id":23722,"date":"2023-06-27T12:57:34","date_gmt":"2023-06-27T12:57:34","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/?p=23722"},"modified":"2023-06-27T12:57:34","modified_gmt":"2023-06-27T12:57:34","slug":"common-employer-paye-charge-issues","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/common-employer-paye-charge-issues\/","title":{"rendered":"Common employer PAYE charge issues"},"content":{"rendered":"

Employers can often find discrepancies within payroll involving Pay As You Earn (PAYE).<\/p>\n

This can have major effects on both employer and employee concerning things like your PAYE tax bill and National Insurance contributions.<\/p>\n

With this in mind, here are a few tips to overcome some of the most common PAYE charge problems.<\/p>\n

Payroll ID changes<\/strong><\/p>\n

Every employee will have a unique payroll ID that will appear on their payslip. This ID is also known as an employee number or employee payroll number.<\/p>\n

If an employee has more than one job within the business on different payrolls, then they should have the corresponding number of employee numbers. These numbers should always be unique.<\/p>\n

If an employee leaves the company but then re-joins at a later date, you cannot use their previous employee number, but a completely new number. Their year-to-date payment information should start again at \u00a30.00.<\/p>\n

If an employee leaves<\/strong><\/p>\n

Once an employee is leaving or has left the business, submit a full payment submission with the employee\u2019s leaving date.<\/p>\n

If payment is made after they have left, the original date that they left should still be included in the submission.<\/p>\n

The payment after leaving indicator will only be marked where you have issued a P45 and have made another payment.<\/p>\n

Duplicate or identical Full Payment Submissions that report payments after leaving should not be submitted unless you have received a rejection notification for the original.<\/p>\n

If any changes to leaving dates are necessary, they only need to be recorded on your payroll system (if required).<\/p>\n

Occupational pension and irregular payment fields<\/strong><\/p>\n

The \u2018occupational pension\u2019 indicator should only be marked if you are paying a pension, the same applies to the \u2018Annual amount of occupational pension\u2019 indicator.<\/p>\n

The \u2018Irregular payment pattern\u2019 indicator should be set for any employee who is paid infrequently.<\/p>\n

For further advice on payroll matters, contact our expert team today.<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Employers can often find discrepancies within payroll involving Pay As You Earn (PAYE). 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