Simplified PAYE Deduction Scheme Employer Pack

A Simplified PAYE Deduction Scheme is used by employers of personal and domestic employees such as nannies, gardeners, cooks etc provided their taxable pay does not exceed £160 per week (£700 per month). The Simplified PAYE Deduction Scheme Employer Pack contains the information you need to operate this scheme.

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Simplified PAYE Deductions Scheme Employer Pack 2011

We posted the 2011 Pack on 23 February 2011, and it contained the following:

PDF

Description

P25 (PDF 326K)

Notes about Simplified PAYE deduction schemes gives basic guidance on operating the scheme:

  • what to do at the end of the tax year
  • start of the tax year
  • when a new employee starts working for you
  • an employee leaves
  • an employee is sick
  • an employee is pregnant
  • how to make Student Loan Deductions, if HMRC ask you to
  • providing Stakeholder pensions

  • what to do if you are asked to pay tax credits
  • how to order forms and guidance
  • where to go for help and advice if you pay expenses and benefits
  • where to get further help on any payroll topic

P16 (PDF 185K)

Simplified Deduction Scheme tells you how to fill in the Simplified Deduction card P12 to record payments to and deductions from your employees' pay. Contains both weekly and monthly Tax Tables.

P16A (PDF 39K)

Employer's report when taking on a new employee. Complete this form and send it to your Tax Office to let them know that you have taken on a new employee.

CA37 (PDF 199K)

National Insurance Contribution Tables. This booklet gives a simple outline of the National Insurance system and contains the tables you will need each time you pay wages.

E14 (PDF 228K)

What to do if your employee is sick. A basic guide to Statutory Sick Pay, including tables.