Payroll Guidance

Guidelines for Paying Staff and Statutory Payments

Once you have employed a member of staff there are certain procedures that must be adhered to.

P45 & P46
It is an employer’s responsibility to tell HMRC that the employee now works for them and to use the correct tax code for that employee. If your employee has a current P45, the information on this form should be used. If not, your employee will need to complete a P46.

Download the P46 form.

Personal Details
In order to enter the employee on a payroll system there are certain pieces of information that are required. Download an example Employee Personal Details Form.

Minimum Wage
The Government sets minimum wage bands and employers must pay at least the minimum wage. These generally change each October and there are different rates depending on the age of the employee. Access the latest minimum wage rates.

Statutory Sick Pay (SSP)
Statutory Sick Pay is usually payable to all staff. An employer is responsible for paying SSP to an employee who meets certain qualifying conditions, such as earnings meeting the Lower Earnings Level (£107/week in 2012-2013), or when the employee has given notification of inability to work, etc.

Further general information on SSP.
List of qualifying conditions for payment of SSP.