Operating payroll
by stephanie webber
1. Payroll overview
1.1. Payments that should go through payroll
1.2. Payrolling benefits in kind
2. Loans and advances
2.1. Employer loans and advances
2.2. Student loans
3. Statutory payments
3.1. Statutory sick pay
3.2. Statutory maternity pay
3.3. Statutory paternity pay
3.4. Statutory adoption pay
3.5. Statutory parental bereavement pay
3.6. Shared parental pay
3.7. Recovery of shared parental payments
4. PAYE
4.1. Calculating PAYE
4.2. The cumulative basis of PAYE
5. NICs
5.1. Calculating NICs
5.2. Special NICs rules
5.3. Earnings where no cash is paid
6. RTI
6.1. RTI mechanics
6.2. Timing of payments
6.3. Employment allowance
6.4. Information for employees
6.5. End of the tax year
