Stevens and Willey Accountants

Payroll and CIS

National Minimum Wage

NMW rates from 1 October 2011


Age 16-17 from £3.64 per hour to £3.68 per hour
Age 18-20 from £4.92 per hour to £4.98 per hour
Age 21+ from £5.93 per hour to £6.08 per hour

Agricultural Wages Order - Special rates apply to agricultural workers - please contact us for further details of the changes to these rates.

Apprentice Rate*

From October 2011 the apprentice minimum wage rate will be £2.60 per hour, and applies to: -

  • apprentices aged under 19
  • apprentices aged 19 and over, but in the first year of their apprenticeship

Please not that there are certain rules and criteria for Apprentice Rates to be applicable


Payroll
This is another area in which the service we offer to you can be tailored to suit your requirements.


Based upon weekly or monthly gross pay details supplied by you, we can promptly produce regular payslips showing Income Tax and National Insurance deductions (including Statutory Sick Pay, Statutory Maternity pay etc) along with full details of the monthly or quarterly PAYE payments due to HM Revenue & Customs.


In addition, we can provide bank transfer schedules to enable net wages and salary payments to be made directly from your bank account to your employees' accounts if you prefer.


Our systems will produce the end of year PAYE Returns and after approval by yourself, they can be filed online to access the online filing incentives currently offered by H M Revenue & Customs to encourage online filing by small businesses.


We can accept your instructions by telephone, post, fax or e-mail and return the processed data to you in the same manner.


We regularly deal with varying size of payrolls, either for single employees on a monthly basis, or for employers with over one hundred weekly paid employees with variable rates of pay, overtime, etc.


If you are happy to calculate your weekly or monthly payroll yourself, but would like us to deal with the end of year Return, this again is a service we are happy to provide you with.


When a client takes on an employee for the first time, we are pleased to explain how they can operate the PAYE system themselves, and can show you how to use either the CD ROM provided by H M Revenue & Customs, or the manual tables and forms, to keep costs to a minimum. If problems arise, our friendly staff are available to advise.


Employment Law is a complex area and is increasingly becoming an area of concern for employers. Whilst we are not legal advisors, membership of our fees protection insurance automatically provides a free employment law telephone advice service.


CIS

The revised Construction Industry Scheme now requires monthly returns to be made and again we are able to assist, either in processing and filing the monthly Returns online, or assisting clients to complete the paper forms themselves