3. Payroll Declarations
What
must be included in PAYE declaration?
-
All emoluments including furlough payments with the exception of payments for work outside NI
-
Gross taxable payments made to employees including leavers
-
Payments to working directors (limited companies only)
-
Payments to all construction and non-construction staff (excluding catering staff) for this construction establishment
-
Payments to trainees
-
Taxable expenses and all other taxable payments
-
All bonus payments
-
Statutory sick and maternity payments that appear on P60s
Do Not include in PAYE declaration:
-
Pensions
-
Employer’s National Insurance Contributions (NIC)
-
Sole trader drawings
-
Partner drawings
-
Dividends
-
Redundancy Payments
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