PAYROLL & WORKPLACE PENSIONS
Reliable Payroll Without the Administrative Burden
Payroll Support for Small Employers
Our payroll service can be adapted to the employer’s size and requirements. We agree the processing arrangements, information needed and support included, rather than assuming that every small employer needs the same service.
Small Limited Companies
Practical payroll processing and agreed employer reporting for small limited companies, with additional work identified separately.
Owner-Managed Businesses
Outsourced payroll support for owners who want routine employee administration handled within a clear professional engagement.
Sole Traders Employing Staff
Payroll support for sole traders employing staff, adapted to their employee circumstances and information requirements.
Partnerships & LLPs
Employee payroll processing and agreed reporting for partnerships and LLPs, based on the employer’s needs.
Family Businesses
Support with employee payroll and changes in pay or circumstances, with advisory matters considered separately where required.
Small Charities & Organisations
General payroll support for small charities and organisations, with the scope confirmed for their staff and requirements.
A Small Payroll Is Not Necessarily a Simple Payroll
Payroll complexity is not determined simply by employee numbers. Modern payroll requires specialist software and continual attention to changes affecting taxation, HMRC reporting, statutory payments and workplace pensions. Even a payroll containing only one or two employees can sometimes require considerable professional time when circumstances change during the period.
- New employees and starters
- Employees leaving
- Resignations
- Dismissals
- Changes in salaries or hourly rates
- Pay increases
- Bonuses and irregular payments
- Sickness and Statutory Sick Pay matters
- Maternity-related payroll matters
- Paternity-related payroll matters
- Other statutory absence or payment matters
- Workplace pension enrolment and changes
- Changes to pension contributions
- Employee deductions
- Corrections to previous payroll information
- Year-end payroll procedures
- Benefits and P11D-related work
- HMRC correspondence
Some matters form part of routine processing, while others require additional work. The precise engagement and fee depend on what is actually required.
An Organised Process for Each Payroll Period
A clear routine helps payroll run smoothly. We agree processing arrangements with you, identify the information needed and explain responsibilities. Timely, complete and accurate information from the employer is essential.
PROVIDE PAYROLL INFORMATION
The employer supplies complete employee and payroll information by the agreed processing date, including relevant changes since the previous payroll.
PROCESS & REVIEW
First4Accounting processes the payroll and reviews the information within the agreed scope, identifying matters requiring clarification where appropriate.
EMPLOYER REVIEW
The employer receives the appropriate payroll information for review and approval where applicable. Queries and relevant changes should be raised promptly.
PAYROLL & HMRC REPORTING
Final payroll outputs and agreed HMRC submissions are completed once the required information and any applicable approvals are in place.
Timely, Complete and Accurate Information Is Essential
Tell us promptly about employee changes, pay changes, absence, pensions and deductions. Missing or late information can create additional processing and corrections. Agreeing a clear information process helps avoid recurring problems.
Payroll work relies on the information supplied by the employer. We do not guarantee payroll accuracy where that information is incomplete, inaccurate or late; additional work is discussed and scoped separately.
Practical Payroll Support Within an Agreed Scope
The services below can be provided where included within the agreed engagement. Not every payroll, employment, pension or tax matter is automatically included, so the scope is confirmed for your business.
Regular Processing & Payroll Outputs
- Regular payroll processing
- Employee payslips
- PAYE and National Insurance calculations
- RTI payroll submissions to HMRC
- Payroll summaries and employer information
- Year-end payroll procedures
The regular payroll engagement specifies the payroll frequency, outputs, agreed submissions and information responsibilities. Additional reporting and administration are identified separately where required.
Employee Changes & Additional Information
- Starters and leavers
- Changes to employee pay information
- Statutory payroll information where applicable
- Workplace pension payroll information
- Pension administration where agreed
- Identification of matters needing additional information or further work
Employee changes, statutory matters and pension information can require additional records and processing. We identify queries or matters needing further work within the agreed engagement.
Clear Responsibilities, Appropriate Support
Outsourcing payroll gives you access to maintained professional software, regular processing, administration, review and agreed HMRC reporting. It also provides professional support when employee circumstances make the work more than routine.
Employment-law, legal, regulated pension and investment advice are outside this payroll service. Any separate employer tax or other advisory work requires an expressly agreed scope.
More Than Entering Wages into a Computer
Professional payroll involves more than entering wages into a computer. First4Accounting maintains professional payroll software because payroll legislation, HMRC reporting, statutory payment provisions and workplace pension requirements change over time. The software itself represents a significant cost of providing the service.
Maintained Professional Software
Specialist payroll software supports calculations, payroll outputs and reporting as requirements change. We do not rely on software alone to replace accurate information and professional administration.
Professional Administration
Professional time is needed to maintain employee records, process changes and coordinate the information required for each payroll period.
Review & Exceptions
Reviewing calculations, dealing with exceptions and making the appropriate agreed submissions require attention, even when a payroll has very few employees.
The Work Behind Each Payroll
EMPLOYEE RECORDS
Accurate employee details and relevant payroll information need to be maintained and updated as circumstances change.
PAYROLL CHANGES
Pay, employee movements, absence, deductions and pension changes need to be understood and processed appropriately.
AGREED REPORTING
Payroll information and agreed HMRC submissions are prepared as part of the engagement, with queries resolved where needed.
Software facilitates payroll processing but does not remove the need for accurate information, professional administration and review. The fee reflects the work involved, rather than simply the production of payslips.
A Payroll Service That Fits Your Business
We can discuss your employees, processing frequency, information arrangements and pension administration to agree a practical scope. Additional work is explained and agreed separately.
STRAIGHTFORWARD PRICING
Payroll — From £20
£20 is an entry price for an exceptionally straightforward payroll situation. It is not a standard fee for every payroll and is not simply a fixed price per employee regardless of the work involved. Employee numbers alone do not determine the fee.
EXCEPTIONALLY STRAIGHTFORWARD PAYROLL
From £20
The £20 starting fee assumes all of the following. It does not cover unlimited employees, corrections, significant pension administration, P11D work, CIS or complicated payroll matters:
- A very small payroll
- Straightforward employee circumstances
- Complete and accurate payroll information supplied on time
- No payroll reconstruction
- No correction of historic payroll information
- No unusual calculations
- No significant starter or leaver complications
- No unusual statutory payment matters
- No significant pension administration or corrections
- No specialist employment-tax, pension or other advisory work
A Small Payroll Is Not Necessarily a Simple Payroll. A payroll involving only a couple of employees can sometimes take considerable professional time—potentially approaching an hour in some circumstances—where changes, statutory matters, pensions, corrections or other complications need attention. Actual fees reflect the work required.
What Determines the Actual Fee?
We consider the employer’s circumstances and the processing and administration involved. The factors below help explain why a very small payroll may need more work than the entry-price service.
Employee Numbers & Payroll Frequency
The number of employees and payroll frequency affect the processing and reporting required. Headcount alone does not determine the fee.
Changes, Starters & Leavers
The number of changes during the payroll period, including starters and leavers, affects the administration and information needed.
Remuneration & Statutory Matters
Pay increases, changes in remuneration, bonuses and statutory payment matters can require additional calculations and review.
Pensions, Corrections & Adjustments
Pension administration, corrections and accounting or payroll adjustments can materially increase the time required.
Information Quality & Administration
The quality and timeliness of information, additional reporting and other administration influence the work involved.
No Unexpected Additional Work
Employee Changes Can Materially Affect Payroll
Changes in employee circumstances can create additional processing and administration. Employers need to provide relevant information promptly so that it can be dealt with in the appropriate payroll period.
- New employees
- Employees leaving
- Resignations
- Dismissals
- Salary and wage changes
- Pay increases
- Bonuses
- Irregular payments
- Changes in working arrangements affecting payroll
- Relevant statutory absence information
- Pension changes
- Changes to deductions
We agree the information and processing arrangements needed. This is payroll administration, not employment-law or legal advice; additional work outside the routine scope is discussed separately.
Small Payrolls Can Involve Complex Statutory Matters
Statutory payment and absence matters can make an otherwise small payroll considerably more complicated. We can assist with relevant payroll processing where agreed, based on the information and circumstances supplied.
- Sickness
- Statutory Sick Pay-related payroll processing
- Maternity-related payroll matters
- Paternity-related payroll matters
- Other statutory payment or absence situations where applicable
These situations can require additional information, calculations and administration. Applicable statutory provisions and the individual circumstances need professional verification; this page does not set out rates, qualifying conditions, recovery rules or deadlines.
Another Administrative Layer Alongside Payroll
Workplace pension responsibilities create another administrative layer alongside payroll. First4Accounting can assist with payroll-related workplace pension and auto-enrolment matters where agreed, coordinating the relevant payroll and pension information.
Pension Administration Is Part of the Workload
Pension registration, ongoing changes and administration can be time-consuming even where employee numbers are small. Pension-related administration is an important factor in the work required and should not automatically be assumed to be included within the lowest payroll starting price.
- Pension information within payroll
- Employee pension deductions
- Employer pension contributions
- Employee enrolment information
- Changes in employee pension circumstances
- Changes in contribution information
- Payroll information required for pension administration
- Ongoing payroll and pension coordination
- Maintenance of relevant payroll and pension information
The pension administration scope and fee are agreed according to the work required. We provide payroll-related administration, not regulated pension, investment or financial advice. Current statutory requirements need professional verification where relevant.
Benefits, Expenses & P11D Work
Employee and director benefits and expenses reporting can create additional employer tax-compliance work alongside routine payroll. First4Accounting can assist with P11D-related and associated employer compliance work where required and agreed.
This work is separately scoped according to the employer’s circumstances and is not automatically included within the basic routine payroll fee. Current reporting requirements and the treatment of particular benefits need professional verification before advice or action.
Accurate Payroll Starts With Accurate Information
Payroll efficiency and cost depend considerably on the quality, completeness and timeliness of information supplied by the employer. Additional work may arise from:
- Late payroll information
- Missing employee details
- Incorrect previous payroll information
- Payroll corrections
- Historical payroll reconstruction
- Multiple starters and leavers
- Irregular payments
- Benefits or deductions requiring additional work
- Pension discrepancies
- HMRC correspondence
Additional work outside the agreed routine payroll scope is discussed and charged separately. The service cannot guarantee accurate payroll outputs where the information supplied is incomplete, inaccurate or late.
Routine Payroll and Payroll Reconstruction Are Different Services
Taking over a clean, current payroll is fundamentally different from correcting an inaccurate or incomplete payroll. An apparently small payroll can become a substantial assignment where previous information needs to be reconstructed or corrected.
- Historic payroll corrections
- Payroll reconstruction
- Investigation of payroll discrepancies
- HMRC correspondence
- Other agreed remedial work
First4Accounting can review the problems and agree the work required. Investigation, historic corrections, reconstruction and other remedial work are separately scoped rather than included automatically in routine processing.
Construction Industry Scheme (CIS)
First4Accounting has the facility to assist businesses requiring CIS administration and reporting. CIS is a specialist compliance area that can involve its own record keeping, administration and HMRC reporting requirements.
CIS work is separately scoped according to the business and the work required. We confirm applicable technical requirements professionally for the engagement; CIS is not automatically included in the basic payroll starting fee.
Payroll Information Needs Careful Handling
Payroll contains sensitive employee, personal and financial information and needs to be handled carefully and confidentially. First4Accounting treats payroll information as confidential professional information and uses appropriate systems and procedures in providing the service.
We agree practical arrangements for supplying the information needed for payroll. Please raise any questions about handling employee information as part of setting up the engagement.
Additional Services When Required
Some employers need more than routine processing. The following services can be discussed and separately scoped where required:
- Additional payroll administration
- Payroll corrections
- Historic payroll reconstruction
- Workplace pension administration
- P11D and benefits work
- HMRC correspondence
- Construction Industry Scheme (CIS)
- Bookkeeping and accounting support
- Wider employer tax and compliance matters
No Unexpected Additional Work. If matters are identified outside the agreed routine payroll scope, First4Accounting explains what is required and agrees additional work before proceeding.
PAYROLL & WORKPLACE PENSIONS FAQs
Questions We Are Often Asked
Answers to common questions about payroll processing, information, pricing, employee changes, workplace pensions and additional employer support. The precise engagement and any applicable technical requirements are confirmed for your circumstances.