Key Highlights Workers on zero-hours contracts may qualify for Statutory Sick Pay (SSP) if they meet eligibility rules, including employment status, earnings, and sickness duration.
TL;DR FPS (Full Payment Submission) reports employees’ pay, tax, and NI to HMRC on or before each payday. EPS (Employer Payment Summary) is used to
TL;DR You must register if you pay subcontractors for construction work or spend over £3 million annually on construction projects Registration is legally required before
TL;DR Late FPS submissions incur tiered penalties (£100–£400 per month) based on your PAYE scheme’s employee count. You get one penalty‑free late FPS per
TL;DR A PSA is an agreement to settle tax and NICs on certain benefits through one annual payment. Only minor, irregular, or impracticable expenses
TL;DR Submit FPS on or before payday and EPS by the 19th of the following tax month. Pay PAYE/NIC by the 22nd (online) or 19th
TL;DR EPS (Employer Payment Summary) informs HMRC of PAYE adjustments, statutory claims, or no payment periods. Submit EPS when claiming Employment Allowance, reclaiming statutory payments,
TL;DR Calculate PAYE liabilities each pay period, including tax, National Insurance, student loans, and any applicable levies. Submit payroll reports to HMRC in real time
Key Highlights Keeping in touch days allow employees on maternity leave to work up to 10 days without ending their leave or losing statutory maternity
TL;DR Pre-tax deductions reduce an employee’s taxable income and help businesses cut payroll costs. Common deductions include pensions, salary sacrifice, cycle-to-work, and childcare schemes. Correct
TL;DR The staging date is when your business must start enrolling eligible staff into a workplace pension. Eligible employees must be enrolled within three months
TL;DR UK law guarantees all workers 5.6 weeks of paid holiday each year, including part-time, agency, and zero-hours staff. Employers must not offer less than
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