Payroll
1. The following shall be prepared for each payroll period to meet UK employment requirements, specifically:
a) Calculating the pay as you earn (PAYE) deductions;
b) Calculating the employees’ National Insurance Contributions (NIC);
c) Calculating the employer’s NIC liabilities;
d) Calculating any required statutory payments, for example Statutory Sick Pay, Statutory Maternity Pay etc.
e) Where applicable, calculating the pension contributions for Employer and Employee; and
f) Calculating other statutory and non-statutory deductions.
2. We will prepare and send to you the following for each payroll period, at or before the time of payment:
a) A Payroll summary showing the reconciliation from gross to net for each employee and all relevant payroll totals. This will also show, where relevant, the other details that will be submitted online to H M Revenue & Customs on or before the employee payment dates –see below;
b) A payslip for each employee unless not required;
c) A P45 for each leaver;
d) Details of your PAYE and NIC liability and due date for payment; and
e) Where applicable, a report showing your pension contributions to meet the requirements of the workplace pension automatic enrolment regime.
You must let us know, immediately and prior to the employee payment dates and HMRC reporting dates (see below), if you believe any of the data shown in these documents is incorrect.
3. We will prepare your Full Payment Submission (FPS) reports including all details required and based on the information provided to ourselves by you. We will submit the FPS reports to HMRC prior to or, at the time that employees are paid. Where you have no payments to make to HMRC in a particular month (or the payment you are making to HMRC has been reduced by Statutory Payments or Construction Industry Scheme deductions suffered), we will prepare and submit the required Employer Payment Summary (EPS).
4. If you operate within the Construction Industry Scheme (CIS), you agree to provide us with details of Construction Industry Scheme (CIS) deductions suffered that you wish to offset against your PAYE payments to HMRC (Company Subcontractors only). This information must be received for each “Tax Month” (these run from the 6th of the calendar month to the 5th of the following calendar month) and by the 19th of the month in which the tax month ends. In addition, if you are a Contractor within the Construction Industry, but we are not providing services in regard to the operation of your CIS scheme, you agree to provide us with details of the CIS deductions you have withheld in each “Tax Month”, if you wish us to advise you of the total amount due to HRMC (CIS and PAYE tax).
5. As you are legally responsible for the accuracy of the information that you send to us, you must review the payroll summaries that we send to you and inform us if any of the information that we hold is incorrect:
a) If we do not hear from you before the FPS (or EPS) submission date, we will take it as your approval for us to submit.
b) If you require us to make a correction after the FPS (or EPS) has been submitted, you will let us know as soon as possible and before the next payroll run.
6.Regarding the ongoing work with auto-enrolment and workplace pensions, whilst we accept no responsibility for errors or omissions that arise as a result of incorrect data supplied to us, we will:
a) Deduct from each payroll period the pension contributions as instructed by you;
b) Notify you of the amount to pay over to the pension provider which includes employee and employer deductions;
c) Maintain and preserve the records required for auto-enrolment based on the information you supply to us;
d) Maintain information and records that will highlight when the enrolment process must occur. We will inform you in advance of this date so that you can make the necessary communications with the staff member and so that the firm can re-enrol as required;
e) Assist you in the monitoring the status of these employees to determine whether ‘non-eligible’ or ‘entitled workers’ become ‘eligible workers’ and thus require auto- enrolment;
f) Ensure that new staff are incorporated into the scheme in accordance with your instructions; and
g) Process any opt-out and op--in requests and ensure that repayments are made to employees in accordance with your instructions.
7. At the time of your final payroll report (FPS or EPS) for each tax year, we will make the necessary declarations to HMRC and liaise with you if any of the information is not available to us. We will send you the P60’s for each employee on the payroll at the year end and you must give this to your employees by the end of May following the tax year end.
8.We will also provide other taxation ad hoc advisory services as may be agreed from time to time. Where appropriate, we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:
a) Dealing with any enquiry opened into the payroll returns by HMRC;
b) Preparing any amended returns which may be required and corresponding with HMRC on such occasions.
Your responsibilities
9.You are legally responsible for the accuracy of these returns. You agree to provide us with complete and accurate information regarding your employees and payments due to them, whether or not tax is to be deducted. It is vital that we are provided with correct and accurate data for each employee before their first wage payment is made.
10. Our payroll team will provide you with specific details of the information we require and its due date. You agree to provide the information requested. You recognise that where information is not provided to us within the timeframe we outline, we are not responsible for any delays for payments to employees or HMRC. Similarly, we are not responsible for any penalties imposed by HMRC. The following information that will usually be required:
a) Personal details of all employees (i.e. full name, NI number, home address, date of birth, etc);
b) All forms of P45 received by you;
c) If any casual labour or a person without a P45 is taken on, you are required to operate Starter Checklist (previously P46) procedures. A completed Starter Checklist form should be passed to us for processing;
d) Notification as soon as possible of any employee who is sick for four or more calendar days, including weekends, bank holidays, etc. This enables us to calculate any Statutory Sick Pay for you;
e) Notification of any employee who requires Maternity or Paternity leave. This enables us to calculate any Statutory Maternity/Paternity Pay;
f) Details of any money or benefits made available to employees by you or by a third party through you;
g) Hours worked, rates of pay, bonuses, applicable tax deductions etc.;
h) Notification of employees engaged by you or leaving your employment; and
i) Any notice of PAYE coding received by you.
1. You will be responsible for managing any childcare scheme operated for the benefit of your employees and for contacting us where you require advice as to available exemption levels.
12. You will be responsible for completing the checks on any new employee’s eligibility to live and work in the UK in accordance with the Government’s Code of Practice “Preventing Illegal Working” and section 8 of the Asylum and Immigration Act 1996.
13. You will be responsible for monitoring the annual leave entitlement of your employees and dealing with all aspects, legal or otherwise, of being an employer. You will be responsible for ensuring that your workers are paid at least the National Minimum Wage that they are entitled to.
14. You will provide us with complete and accurate pension information regarding:
a) Your employees and pension contributions due from them;
b) Details of your employer contributions;
c) Information of all new staff before you first pay them;
d) It will be your responsibility to provide your employees with the required auto-enrolment information;
e) If an employee changes their status regarding auto-enrolment/details of any changes in employee working, so that we can determine whether the employment status has changed; and
f) The performance of spot checks on the information that we hold in order to monitor accuracy.
15. For the avoidance of doubt:
a) We will not register you for Auto-Enrolment but can assist with the process.
b) We are not providing a Human Resources service and you will need to make separate arrangements in order to deal with all legal requirements.
Ad Hoc And Continuing Advice Services
16. You authorise us to provide continuing advice and advice on an ad-hoc basis through instructions given in any manner, including written, verbal or electronic, in circumstances where we could reasonably be expected to believe that the instructions originate from you or from any person we could reasonably be expected to believe is authorised by you to issue any instructions on your behalf.
17. Where we believe certain action needs to be taken by us on your behalf in order to protect your interests and to properly perform services for you, you authorise us to carry out the work, notwithstanding the fact that separate or timely instructions may not have been received from you. If you specifically do not require us to carry out a service for you, you must indicate your requirements to us as soon as possible. Any failure to make your intentions clear may result in charges being made to you.
18. Where specialist advice is required, on occasions we may need to seek this from or refer you to appropriate specialists.
Changes in Laws
19. We will not accept responsibility if you act on advice given by us on an earlier occasion, without first confirming with us that the advice is still valid in the light of any change in the law and/or your circumstances.
20. We will accept no liability for losses arising from changes in the law or the interpretation thereof that are first published after the date on which the advice is given.
Confidentiality
21. We confirm that where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.
Quality of Services Provided
22. If at any time you would like to discuss with us how our service to you could be improved or if you are dissatisfied with the service you are receiving please let us know by telephoning the director responsible for your affairs.
23. We undertake to look at any complaint carefully and promptly and to do all we can to explain the position to you. If we have given you a less than satisfactory service, we undertake to do everything reasonable to put it right. If you are still not satisfied, you may take up matters with the Association of Accounting Technicians.
24. In order for us to provide you with a high-quality service on a constant basis, it is essential that you provide us with relevant records and information when requested, reply to correspondence in a timely manner and otherwise follow the terms of the agreement between us set out in this Standard Terms of Business and associated Engagement Letters. We therefore reserve the right to cancel the engagement between yourselves and our company with immediate effect in the event of:
a) Your insolvency, bankruptcy or other arrangement being reached with creditors;
b) Failure to pay our fees by the due dates; or
c) Either party being in breach of their obligations where this is not corrected within 30 days of being asked to do so.
Fees
25. Our fees are generally issued on a fixed fee basis, agreed in advance of work being undertaken. Our fixed fee and other charges are based on two criteria:
a) The time expected to be occupied on the work; and
b) The degree of responsibility and skill required by the person carrying out the work.
26. Fee invoices will be raised at appropriate intervals during the course of our engagement and will be due upon presentation. Any query in relation to a fee that has been rendered to you must be raised in writing within twenty-one days from the date shown thereon.
27. Fees are due on presentation and there are five ways to pay;
a) By internet banking or BACs.
Payment account details below:
Account Name: Lloyds Bank S
Sort Code: 30-98-57
Account Number: 20367768
To ensure correct payment allocation use your account reference number of the invoice(s) number as your payment reference. We receive no other information from your bank, so this information is vital.
28. Where a fee balance remains unpaid ninety days after issue and no settlement agreement is in place, we shall, without notice, suspend work on your behalf. We will accept no liability for any loss arising due to our lack of action and you will need to make any necessary arrangements to deal with requirements personally.
Retention of Records
29. Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document, you must indicate that fact to us in writing.
Communication Methods
30. Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication. It is the responsibility of the recipient to carry out a virus check on any attachments received.
Use of Our Name in Statements or Documents Issued By You
31. You are not permitted to use our name in any statement or document that you may issue unless our prior written consent has been obtained.
Applicable Law
32. These terms are governed by and constructed in accordance with English Law. The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning these terms of engagement and any matter arising from them. If any provision of this Standard Terms of Business or any associated engagement letter, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect, the validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.
Data Protection Act 2018
33. We may obtain, use, process and disclose personal data about you in order that we may discharge the services agreed under these terms of engagement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance. You have a right of access, under data protection legislation, to the personal data that we hold about you. For the purposes of the Data Protection Act 2018, the Data Controller in relation to personal data supplied about you is Tamarine Mitchelmore. Chapter 2 Data Protection Act 2018 place express obligations on the data controller where we as a data processor undertake the processing of personal data on your behalf. We therefore confirm that we will at all times, comply with the requirements of the Data Protection Act 2018 when processing data on your behalf. In particular we confirm that we have adequate security measures in place and that we will comply with any obligations equivalent to those placed on you as a data controller.
Limitation of Liability
34. Our aggregate liability to you or any other party, of whatever nature, whether in contract, tort or otherwise for any losses whatsoever and howsoever caused arising from or in any way connected with the services described within this engagement letter shall not exceed our fees.
Agreement of terms
35. These terms will also apply to any matter dealt with in respect of periods prior to the countersigning of this contract.
36. We reserve the rights to increase our prices as per inflation or any foreseeable or unforeseeable circumstances.
37 telephone calls will be recorded and may bve used to settle any disputes that may arise the calls will be stored in accordance with GDPR.
38 The Director(s) or last Director(s) of the client company agree to Personally Guarantee Simply Payroll Limited for payment of any outstanding invoices should the client company cease to operate in any way.
39. In compliance with Anti-Money Laundering Regulations and the ICO GDPR’s we perform a soft credit-check on all clients through an external accredited company, CreditSafe. Upon results of the check we reserve the right to agree client payment terms. Client credit data may be shared between the Simply Accounts umbrella but shall not be passed on to external sources.