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Expenses and benefits for an employee can mean a lot more paperwork for the employer, HM Revenue and Customs guide helps to avoid the potential pitfalls.

Web link HM Revenue and Customs provides a simplified guide

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Everything you need to know about paying your employees.

File download Paying Employees.pdf

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Different scenarios can mean different pay structures, obligations and processes. It is important that as an employer you are aware of the different implications. ACAS have provided an overview for employers.

Web link ACAS have provided and overview for employers on this matter.

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Payroll is simply a series of accounting transactions which deals with the process of paying employees after the necessary deductions of National Insurance and PAYE have been made.

File download Day to Day Payroll.pdf

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"The Pay As You Earn (PAYE) system is a method of paying income tax. Your taxpayer’s employer deducts tax from your wages or occupational pension before paying you your wages. Wages includes sick pay and maternity pay. This means that you pay tax over the whole year, each time you are paid. Your employer is responsible for sending the tax on to HM Revenue and Customs (HMRC)."

Citizens Advice Bureau

File download PAYE and NI.pdf

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National Insurance Contributions must be made if an employee is over 16 years old, under the state pension age and if earnings are above the Earning Threshold.

File download PAYE and NI.pdf

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Currently the National Minimum Wage is:

£5.52 per hour for workers aged 22 years and older
A development rate of £4.60 per hour for workers aged 18-21 inclusive
£3.40 per hour for all workers under the age of 18, who are no longer of compulsory school age.

It is important to be aware of any changes to the National Minimum Wage, if you are unsure you can call the helpline on 0845 6000 678.

Web link National Minimum Wage

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One of the hardest things to accurately identify is the amount you should be paying your staff. This is for your discretion and mutual agreement with your employee. However a good starting point is by finding out the average salary for the role in your location with PayScale.

Web link PayScale

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