Payroll services - Advice for employers

Advice for employers

Employee Starters

We always encourage our clients to follow robust recruitment practices. If you wish to add an employee to your payroll we will require the following information from you and them.

Please contact us to receive a form to complete or email us on with the necessary information.

** We cannot process your payroll without this information **

Employee Leavers

Should an employee leave your employment, we will need to know the following information.

This information should be provided to us before their final payroll is calculated. All P45’s will be forwarded after their final payslip has been produced.

PAYE Remittance

As an employer with employees you are legally responsible to ensure all your employers and employees tax and NI contributions are made direct to HMRC on a monthly basis by each period deadline.

All of our clients are provided with a monthly summary of their PAYE obligations and they must pay HMRC direct via online banking or cheque/post.

Year End

Year end is the 6th April of each tax year – your organisation’s financial year end may differ to this date. At year end, Cox & Co. will file your PAYE online with HMRC. All online filing will be carried out once the final payroll has been completed for the previous tax year. However Cox & Co. must have filed your year end by 19th May. You are not required to take any action.

All of our clients are provided with a payroll year end report and your employees will be issued with a P60. Leavers during the tax year in question will also receive a P60.

Statutory Sick Pay (SSP) explained

Statutory Sick Pay (SSP) is paid to employees who are unable to work because of illness. SSP is paid at the same time and in the same way as you would pay wages for the same period.

As an employer you're responsible for paying SSP to employees who meet certain qualifying conditions. Cox & Co. will:

The weekly rate of SSP for days of sickness from 6 April 2012 is £85.85

Directors Tax and NI Thresholds

Directors who aim to extract their income in the most tax efficient way may need to set their salary at a level where no tax and NI is payable. For 2012/13 your company’s NI starts at £7,485, so by opting to set your salary at this threshold neither you nor your company will pay NI - but you will still receive a full year’s NI credit to your state pension record.

Dividends can only be paid from company profits and so the low salary, high dividend strategy may not be the best option where your company doesn’t have profits to distribute.


The P11D is a statutory form required by HMRC from employers detailing the cash equivalents of benefits and expenses that they have provided during the tax year to their directors, and employees earning at the rate of more than £8,500 per year.


We can offer our clients and their employees the facility to securely access online their payslips, P60’s and P11Ds. Employers have access to historical data and reports 24/7 – 365 days of the year and this service is normally offered at no extra charge but will replace hard copy distribution. Read our ePayslips guide here »

Contact us now to discuss your payroll requirements »