An accountant’s guide to… Payroll and auto enrolment

At Duncan Boxwell & Company, we have worked alongside many enthusiastic and successful business owners for decades, helping them achieve their goals.

Running a payroll can be time consuming and complicated. RTI brings revolutionary changes to PAYE. Auto enrolment makes workplace pension mandatory. Sick pay and paternity pay can be tricky to calculate. CIS returns may be prone to errors and mistakes.

Whether you are a new or experienced employer; however many staff members you have, this short but comprehensive guide is for you.

At DB&Co, our payroll service includes:

  • HMRC recognised payroll software
  • RTI compliance check service
  • A dedicated payroll contact
  • Dealing with HMRC as your agent
  • Personalised variable frequency payroll
  • Standard and customised summary analysis reports
  • Payslips in various formats including security payslips
  • Holiday entitlement calculation
  • P11d service
  • CIS service
  • Auto enrolment service

Common questions

Below are a small selection of questions that we get asked frequently. We hope that you find our answers helpful.

If you have additional queries or you would like a more in-depth discussion, please do not hesitate to get in touch.

I would like to outsource our in-house payroll function. When would be the best time to make the change?

You do not have to wait till the year end. We deal with transition anytime in the year in an efficient manner, eliminating any disruption to your business or your staff.

I always pay my staff on time but the PAYE liabilities add strain to my cash flow. Any way to help?

If you’re a small employer that expects to pay less than £1,500 a month, we can arrange with HMRC for you to pay quarterly. This has proven to be popular with small businesses.

One of my staff is due to start maternity leave. As a small employer, what help can I get from the government for the Statutory Maternity Pay that I will have to pay out soon?

You can reclaim 103% of employees’ Statutory Maternity and Paternity Pay, if your business qualifies for Small Employers’ Relief. If you can’t set off the payments against the current year’s liabilities, we can write to the PAYE Employer Office as your agent to ask for a repayment at the start of the following tax year.

I am confused about Benefits In Kind. Can you help?

Please feel free to discuss with us. We will make the assessment and necessary filings for you.

All my staff want to opt out of Anto Enrolment. What do I need to?

You will still need to complete a declaration of compliance as an employer. The scheme will need to be set up before your staff can ask to leave it.

I am the director of my own limited company. My spouse runs the company too. Do automatic enrolment duties apply to us?

If you are both directors:

  • The company will have automatic enrolment duties for both of you if both of you have employment contracts.
  • The company won’t have any automatic enrolment duties if only one of you has an employment contract, or neither of you has.

If one of you is a director and the other is not:

  • The company will have automatic enrolment duties for the person who isn’t a director.
  • If you both have contracts of employment, the company will also have automatic enrolment duties for the person who is a director.

Can you help me find the right pension scheme?

Working in partnership with our IFA, we can help you choose the right pension provider for you and your staff. We assess the eligibility of your workforce, set up the portal and upload contribution information to your chosen provider.

How can I reward key staff in a tax efficient manner?

We have access to various employee benefit schemes. Childcare vouchers are still proven to be popular. Some employers choose to offer staff the option of salary sacrifice for pension contributions. There are considerable tax and NI savings achieved for both employer and employees.

I am in the Construction Industry Scheme. Can you take care of the filings please?

Yes, we can process your sub-contractor payments and submit monthly CIS returns to HMRC on your behalf.

If you are an employer but also a sub-contractor, we will make necessary filings to HMRC to reduce your monthly PAYE liabilities.

My payroll requirements are specific. Would that be ok?

We pride ourselves on the personal service provided by our skilful team. You will be allocated your own payroll contact, who will be familiar with your individual requirements and arrange a routine that suits you.

Irrespective of the size of your business or the industry you operate in, when you choose DB&Co, you know you’ll be working with someone who understands your business and speaks your language.