Payroll Processing Overview
UK payroll typically includes:
- Gross pay calculation (salary, hourly wages, overtime, bonuses)
- Statutory payments (SSP, SMP, SPP, SAP where applicable)
- Pension auto-enrolment contributions
- Student loan and postgraduate loan deductions
- Net pay calculation and payslip generation
RTI submissions must be sent to HMRC on or before each pay date.
Pension Auto-Enrolment
Employers must comply with auto-enrolment rules by:
Managing opt-ins, opt-outs, and re-enrolment every three years
Enrolling eligible employees into a workplace pension
Making minimum employer contributions
Submitting declarations to The Pensions Regulator
Payroll Deadlines
Key ongoing deadlines include:
P11D submissions (if applicable): By 6 July
RTI FPS submissions: On or before payday
PAYE payments to HMRC: By the 22nd of the following month (or 19th if paying by post)
P60 issuance: By 31 May after the end of the tax year