Each compendium is a complete governance suite - structured procedures, statutory references, and compliance checklists written by a qualified AAT accountant with 13+ years of senior finance experience.
New starter onboarding - P45 or starter declaration capture, RTI new-starter submission, tax code application, pension assessment, and first-pay verification.
Monthly payroll cycle and timeline - cut-off dates, processing windows, approval gates, BACS deadlines, and RTI submission timing.
Employee master data integrity framework - change-control procedure for personal data, tax codes, NI categories, and bank details with audit trail.
Time and attendance capture procedure - variable pay element calculation, manager approval workflow, and integration to payroll processing.
Statutory holiday entitlement calculation - 5.6-week minimum, accrual method, irregular-hours worker treatment under post-2024 reforms, and rolled-up holiday pay rules.
NMW/NLW compliance monitoring - age-band rates, working-time definition, deductions and benefit-in-kind impact, and HMRC enforcement risk controls.
Statutory Sick Pay (SSP) administration - qualifying days, PIWs, three-day waiting period, SSP1 issuance, and absence-management policy integration.
Statutory family leave - maternity, paternity, adoption, shared parental, and parental bereavement. Includes eligibility checks, pay calculation, and reclaim mechanics.
Other statutory leave types - emergency time off, jury service, redundancy time off, and unpaid parental leave. Includes record-keeping and pay treatment.
Tax code change handling - HMRC P6/P9 notices, P45 codes, week-1/month-1 application, and intervention against erroneous codes that disadvantage employees.
Auto-enrolment integration into payroll - assessment cadence, contribution deduction, salary sacrifice mechanics, and TPR compliance evidence.
Attachment of Earnings Orders, Council Tax AEOs, Direct Earnings Attachments, and CSA/CMS deductions - protected earnings, priority hierarchy, and deduction calculation.
Student and postgraduate loan deduction - Plan 1, 2, 4, 5 and PGL thresholds, deduction calculation, P45 carryover, and RTI reporting.
Employee leaver process - final pay calculation, holiday accrual settlement, P45 issuance, RTI leaver flag, and pension scheme notification.
FPS and EPS submission procedure - required data fields, submission deadlines, late filing penalties, and reconciliation to payroll output.
Monthly P32 reconciliation - PAYE, NIC, SLD, Apprenticeship Levy, and CIS offsets. Payment to HMRC and reconciliation to nominal ledger.
Net pay variance analysis - period-over-period change investigation, outlier identification, root-cause classification, and pre-BACS sign-off discipline.
Manual payment and salary advance protocol - authorisation gates, recovery procedure, RTI alignment, and prevention of duplicate payment.
Payroll year-end procedure - final EPS, week-53 handling, P60 issuance, P11D preparation interface, and new tax-year readiness.
Payroll BC/DR procedure - alternative processing arrangements, data backup discipline, UK GDPR safeguards, and breach-notification readiness.
PAYE tax calendar - tax week and month definitions, week 53/54, leap-year handling, and impact on tax code application and NI category.
Working days calendar maintenance and daily rate divisor methodology for partial-month starters, leavers, and unpaid leave calculations.
Holiday buy/sell scheme administration - eligibility, salary impact, deduction mechanics, and tax/NI treatment.
Staff loan and advance recovery procedure - written agreement, statutory deduction limits, benefit-in-kind threshold, and recovery on leaving.
Cycle to Work scheme administration - salary sacrifice mechanics, eligibility, transfer-of-ownership treatment, and end-of-hire procedure.
Payments after leaving - tax code 0T week-1 application, RTI 'payment after leaving' flag, and reconciliation to original P45.
Variable pay element processing - overtime, commission, bonus, and shift premium. Includes holiday pay impact under post-2024 reforms.
Retroactive correction of statutory payments - SMP/SPP/ShPP/SAP overpayment recovery and underpayment top-up, with corresponding RTI submissions.
Year-to-date statutory pay and NI corrections for leavers in a locked payroll - re-opened period vs current-period adjustment decision framework.
Shadow payroll for inbound assignees and dual-resident workers - modified PAYE, zero-net mechanics, and RTI reconciliation against host-country payroll.
Includes all 30 Platinum Standard SOPs listed on this page, delivered securely as a digital PDF download after payment.