Employer Questionnaire

For employers that currently tax through the payroll benefits and expenses that would normally be returned on P11D/P9D

Q1. To how many employees do you provide expenses and benefits of the type covered
by form P11D? (Do not include expenses or benefits covered by a dispensation or private
expenses payments that should be subjected to PAYE). Less than 10
11 to 49
50 to 149
150 to 749
750 to 1999
2000 to 4999
5000+

Q2. When did you start taxing benefits/expenses through the payroll, as opposed to only returning them on P11D/P9D?

Enter year:

(a) Do you still tax benefits/expenses through the payroll? Yes
No

If your answer is No, please go to Q27 and use the space there to tell us when you stopped, why, and what would make you payroll again.

Q3. Which expenses and benefits do you tax through the payroll?

Q4. Are there any expenses and benefits that you provide but don’t tax through the payroll? Yes
No

Q5. If answer to 4 is yes

(a) What are they?

(b) Why don't you payroll them?

Q6. Do you exclude any employees (say, for example, individuals or groups) from payrolling?

Yes
No

Q7. If answer to 6 is “yes”,

(a) How many?

(b) What category or categories of employees?

Q8. Where is your payrolling processing done?

Please describe:

Q9. How is information about changes in benefits or expenses (new benefits, stopping benefits, changes in value etc) provided to those who do the payrolling calculations?

Q10. Thinking of the expenses and benefits that you payroll, are there any that you have:

(a) Found difficult to payroll

Please summarise the items concerned and how you have dealt with them:

(b) only been able to payroll after making adjustments to adapt or smooth the process of calculating the amount of the benefit to be taxed in each pay period

Please summarise the items concerned and the adjustments made:

Please summarise the items concerned and how you use estimates, including adjustments made in-year and at end-of-year to correct for under or over estimates:
>

Q11. Do you have any particular processes for benefits and expenses provided late in the
year, for example after your last payroll run? Yes
No

If yes, please briefly describe the process:

Q12. Do you have any international staff (you may refer to these as Ex-Pats)? Yes
No

How, if at all, do you treat international staff differently?

Q13. What information about payrolled expenses and benefits do you provide to HMRC at the end of the year?

Q14. How do you calculate and account for NIC on payrolled benefits?

(a) What difference does payrolling make to how you account for Class 1 NIC and Class 1A NIC?

Q15. How do you manage in year benefit changes?

Early in the year

Mid-year

Late in the year, months 11 or 12

Q16. Do you operate any lower limits below which you do not allow take home pay to fall? Yes
No

If yes, please briefly describe the limits and how you account for the part of the benefits/s not taxed in the relevant pay period?

Q17. How do you handle/track employees under/around the £8500 threshold ?

Q18. When you first brought in payrolling, were there any teething problems? Yes
No

If yes, what were they and how were they resolved?

Q19. Were there any additional costs when you introduced payrolling? Yes
No

If yes, how did these arise?

How did they compare to the costs of dealing with P11D and P9D items?

To what extent were any additional costs permanent?

Q20. Have you achieved any net savings as a consequence of implementation of payrolling? Yes
No

How quickly (e.g. year 1, year 2, year 3)

Approximately how much in relation to costs of dealing with P11D and P9D benefits

What was main reason for the savings?

Q21. How many staff do you require to deal with payrolling of expenses and benefits and what proportion of their workload does this work represent?

(a) How many staff would you need to return the same benefits/expenses to HMRC on P11Ds/P9Ds?

Q22. How long did it take you to introduce your own payrolling system from when you first made a decision to go down that route?

The impact of payrolling on employees

Q23. Approximately how much time do you spend handling enquiries from your employees on tax and National Insurance matters?

Q24. How did your employees react when you introduced payrolling of expenses and benefits ?

Q25. What information do you give employees about the types and amounts of expenses and benefits that are being taxed through the payroll and how do you provide this information?

(a) at the start of the year

(b) in-year

(d) when they leave your employment?

Q26. Have any of your employees asked for additional information about the expenses and
benefits they have received in connection with claims to tax credits? Yes
No

If yes, please explain what was requested and provided.

Q27. Is there anything that you would like to add about your experience of payrolling?

Q28.Please provide the name of the employer on whose behalf you have completed this questionnaire (Optional)

Please ensure that you have taken reasonable steps to check that this questionnaire is not being completed more than once for this employer.

If you are happy to be contacted if we have any follow-up questions to this questionnaire, please provide your contact details:

Name:

Job title:

Email:

Telephone:

In accordance with access to information law, primarily the Freedom of Information Act 2000 (FOIA), HMRC may receive requests to publish or disclose information provided by you. If HMRC does receive such a request, it will contact you for your views before making any decision on disclosure. HMRC generally considers itself to be statutorily barred from disclosing, in response to an FOIA request, information that would specify the identity of the person to whom the information relates or would enable the identity of such a person to be deduced.

Thank you very much for taking the time to complete this questionnaire.