Payroll Services

IT & Accounting Solutions Limited provides reliable payroll and workplace pension support to employers across a range of sectors.

We help clients process payroll accurately, meet HMRC deadlines and manage the practical administration associated with paying employees.

Our payroll service can be tailored to suit businesses, charities, social enterprises, membership organisations and other employers.

Regular payroll processing

We can process payroll on a:

  • weekly;
  • fortnightly;
  • four-weekly; or
  • monthly basis.

Our payroll service may include:

  • calculation of gross pay;
  • PAYE and National Insurance deductions;
  • pension deductions;
  • statutory payments;
  • student loan deductions;
  • attachment of earnings orders;
  • employee benefits processed through payroll;
  • holiday pay calculations;
  • payslip production;
  • payroll summaries;
  • payroll journals; and
  • reports for management or finance teams.

Real Time Information submissions

Employers are required to report payroll information to HM Revenue & Customs through Real Time Information.

We can prepare and submit:

  • Full Payment Submissions;
  • Employer Payment Summaries;
  • starter information;
  • leaver information;
  • statutory payment information; and
  • other routine payroll submissions.

We work with clients to establish clear payroll deadlines so that the necessary information is received, approved and submitted on time.

Workplace pensions

We can assist employers with their ongoing workplace pension responsibilities.

Our support may include:

  • payroll pension deductions;
  • assessment of employee eligibility;
  • automatic enrolment administration;
  • postponement notices;
  • contribution reports;
  • pension provider uploads;
  • opt-in and opt-out processing;
  • re-enrolment support; and
  • information required for pension declarations.

The employer remains responsible for ensuring that an appropriate pension scheme is in place and that its legal duties are met, but we can help manage the routine payroll administration.

New employees and leavers

We can process employee starters and leavers as part of the regular payroll service.

This may include:

  • adding new employees to payroll;
  • reviewing starter declarations;
  • processing P45 information;
  • applying tax codes;
  • recording payroll and pension details;
  • calculating final pay;
  • processing outstanding holiday pay;
  • issuing P45s; and
  • updating payroll records.

Statutory payments and employee deductions

We can calculate and process statutory payments and other deductions where the necessary information has been provided.

This may include:

  • Statutory Sick Pay;
  • Statutory Maternity Pay;
  • Statutory Paternity Pay;
  • Statutory Adoption Pay;
  • Statutory Parental Bereavement Pay;
  • student and postgraduate loan deductions;
  • attachment of earnings orders;
  • pension contributions; and
  • other authorised payroll deductions.

Employers should provide relevant information promptly so that entitlement and payment can be assessed correctly.

Benefits and expenses

We can assist with certain payroll-related benefits and expense matters, including:

  • payrolling of benefits;
  • taxable benefits processed through payroll;
  • payroll treatment of expenses;
  • benefits reporting support;
  • Class 1A National Insurance considerations; and
  • preparation of payroll information for year-end reporting.

The appropriate treatment will depend on the nature of the benefit or expense and the employer’s HMRC registrations.

Directors’ payroll

We provide payroll support for company directors, including:

  • regular salary processing;
  • annual or irregular director payrolls;
  • director National Insurance calculations;
  • tax code application;
  • payroll journals;
  • year-end reporting; and
  • coordination with corporation tax and dividend planning.

Director remuneration should be considered alongside the company’s wider tax and financial position.

Payroll reports and accounting information

We can provide payroll information to support bookkeeping, management accounts and financial reporting.

Reports may include:

  • gross-to-net summaries;
  • employer cost reports;
  • PAYE and National Insurance liabilities;
  • pension contribution reports;
  • departmental reports;
  • employee payment schedules;
  • payroll journals; and
  • year-to-date reports.

Where appropriate, payroll journals can be prepared for import into the client’s accounting system.

Payroll approvals and controls

A clear payroll approval process helps reduce errors and supports good financial control.

We can work with employers to establish procedures for:

  • submitting payroll changes;
  • approving overtime and variable pay;
  • authorising new starters;
  • confirming leavers;
  • approving the final payroll;
  • protecting confidential payroll information; and
  • retaining appropriate payroll records.

Payroll information should be submitted through an agreed secure method and within the agreed processing timetable.

Year-end payroll support

Our year-end payroll service may include:

  • final Full Payment Submissions;
  • Employer Payment Summaries;
  • employee P60s;
  • payroll reconciliation;
  • year-end reports;
  • preparation for the new tax year;
  • review of tax codes; and
  • payroll system updates.

We can also assist with routine HMRC payroll queries and correspondence where this falls within the agreed scope of our work.

Payroll setup and transition

We can help employers establish a new payroll or move from another payroll provider.

This may include:

  • payroll registration support;
  • employee data setup;
  • year-to-date payroll information;
  • tax code and pension data;
  • pay frequency setup;
  • payroll calendar planning;
  • opening balance checks;
  • parallel payroll reviews; and
  • coordination with the previous provider.

Accurate transition information is important, particularly where payroll is moved partway through a tax year.

Who we support

We provide payroll services to:

  • small and medium-sized businesses;
  • owner-managed companies;
  • charities;
  • charitable incorporated organisations;
  • social enterprises;
  • community interest companies;
  • membership organisations;
  • education and training providers;
  • property businesses; and
  • professional and service organisations.

Why outsource payroll?

Outsourcing payroll can help employers:

  • reduce the administrative burden;
  • improve payroll accuracy;
  • meet filing deadlines;
  • maintain confidentiality;
  • access payroll expertise;
  • manage statutory changes;
  • obtain reliable payroll reports; and
  • free internal staff to focus on other responsibilities.

Important employer responsibilities

Although we may process payroll and make submissions on behalf of an employer, the employer remains responsible for:

  • providing complete and accurate information;
  • approving payroll before payments are made;
  • paying employees on time;
  • paying HMRC liabilities by the due date;
  • paying pension contributions;
  • maintaining employment records;
  • complying with employment law; and
  • notifying us promptly of changes affecting payroll.

Professional regulation

IT & Accounting Solutions Limited is an accountancy practice regulated by the Association of International Accountants for the provision of accountancy services.

The practice is supervised by the Association of International Accountants for compliance with the Money Laundering Regulations 2017.

Marcel Jung is a Fellow of the Association of International Accountants and holds an AIA practising certificate.