Real Time Information reporting with the FPS and EPSWhen to send the Full Payment Submission and Employer Payment Summary, paying HMRC by the 22nd, payment references and the late filing penalties by employer size.Payroll year end for employersThe payroll year-end steps and dates: the final FPS, P60s by 31 May, P11D and P11D(b) by 6 July, Class 1A by 22 July, and setting up 2026-27 tax codes.P60 and P45 forms for employersWhat a P60 and a P45 contain, when an employer must give them, the parts of a paper P45, the starter checklist for new employees, and tax codes after leaving.P11D, P11D(b) and Class 1A National InsuranceReporting benefits in kind on the P11D and P11D(b), Class 1A at 15% for 2026-27, the 6 July and 22 July dates, payrolling benefits and the changes from April 2027.Employment allowance for 2026-27The employment allowance of £10,500 for 2026-27, who can claim, the single-director exclusion, connected companies, claiming on the EPS and claims for past years.Automatic enrolment duties for employersAutomatic enrolment duties: the duties start date, assessing staff, the £10,000 threshold for 2026-27, contributions, declaring and re-enrolling.Statutory sick, maternity and family pay for 2026-27Weekly rates for 2026-27 of SSP, SMP, SPP, SAP, ShPP, SPBP and neonatal care pay, the April 2026 sick pay changes, and recovering 92% or 109% through the EPS.Directors' National Insurance and the annual earnings periodHow directors' Class 1 National Insurance works on an annual earnings period, the alternative arrangement and the 2026-27 thresholds, with an example.The Construction Industry Scheme for contractorsWhat a CIS contractor must do: registering, verifying subcontractors, deductions at 20%, 30% or nil, monthly returns by the 19th, nil returns and penalties.The Construction Industry Scheme for subcontractorsHow a CIS subcontractor registers, the gross payment status tests and turnover limits, deduction statements, and claiming deductions back through SA or the EPS.
Payroll and CIS
Running payroll for clients: Real Time Information submissions, the payroll year end, P60, P45 and P11D, the Employment Allowance, automatic enrolment, statutory payments, directors' National Insurance and the Construction Industry Scheme.