0845 450 6120

Practical Employer Payroll and PAYE/NIC Compliance Workshop

WHO SHOULD ATTEND

This is an essential course as PAYE and NIC compliance should be a high priority for all employers as HMRC becomes ever more active in monitoring employer compliance. Anyone who has to deal with an HMRC PAYE compliance inspection visit or anyone in payroll or HR who has to deal with compliance end employee taxes on a regular basis should find this course of benefit.

This course is appropriate for all members of payroll and HR teams who need to be aware of employer responsibility and those involved in setting remuneration packages.

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Learning Objectives

The objective of this course is to enable those within an organisation who are responsible for the payroll to understand the basic principles and requirements for the operation of their PAYE scheme and to deal correctly with HMRC.

At the end of the course, participants will benefit from an understanding of basic law and practice in assessing employee status, who is responsible and those earnings which are taxable or non-taxable. Delegates will understand the rules on IR35, personal service companies and “Off-Payroll-Working”, agency workers and intermediary rules and anti-avoidance legislation. The course will also look at current HMRC compliance projects and risk assessment pointers, identify the legislation and reference material available and how to access it and provide a grounding on the tax rules to ensure compliance with PAYE and National Insurance deductions.

In particular the course will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status but excluding shares.

Course Content

  • Identification of employees – where responsibility lies
  • Identifying emoluments – what is and what is not “employment income”
  • Allowable expenses – general rules; travel and subsistence; workplaces – permanent and temporary
  • Calculating benefits in kind – exempt and taxable
  • Rules on specific benefits, eg cars, vans, fuel, living accommodation, loans, employee pecuniary liabilities, travel expenses and subsistence allowances, homeworkers expenses claims and allowances
  • Outline of the PAYE system – legal background; employer responsibility; PAYE settlement agreements; salary sacrifice principles
  • P11D compliance, employer reimbursed expenses – current rules the use of PAYE Settlement Agreements
  • Likely HMRC compliance Inspection Visit risk points
  • Specific benefits danger areas and employee risk pointers.
  • Rules on reimbursed expenses
  • Recent and proposed developments in PAYE

Additionally the course will look at:

PAYE

  • Taking on an employee – RTI procedures
  • Tax code operations and practical issues
  • How are PAYE tax and NIC computed?
  • Worked examples
  • Statutory sick pay, maternity and paternity pay
  • Student loans
  • Employers and employees NIC

Compliance Issues

  • Dispensations and PAYE settlement agreements
  • Categorisation disputes
  • Identifying danger areas
  • PAYE control visits

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Online Courses

You may prefer an online course if you are looking for a flexible and cost-effective solution. Online courses allow you to study at your own pace, at a time that suits you.

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