Payroll news and services from DSC Chartered Accountants, Harrogate.

Director minimum salary levels 2017-18

August 4th 2017

Many director shareholders take a minimum salary and any balance of remuneration as dividends. This tends to reduce NIC, and, in some cases, Income Tax.

Our fully managed payroll service

May 23rd 2017

Did you know… DSC offers a confidential and fully managed payroll service? 

Did You Know?...

May 2nd 2017

The DSC team are skilled at meeting the traditional accountancy requirements and deadlines that are required by law

Expenses and benefits for employees

May 2nd 2017

Until 2015-16, it was possible to apply for a dispensation to exclude certain expenses and benefits provided to employees from the year end returns to HMRC: primarily the submission of forms P11D.

Under and over payment letters from HMRC

August 31st 2016

A number of our clients have recently received notices from HMRC about apparent under or over payments of PAYE and NIC. In many cases these notices have subsequently been found to be incorrect.

Beating the system

April 15th 2015

In a world where there are penalties for everything, people can be tempted to try and beat the system. Some employers have attempted to avoid late filing penalties for PAYE RTI returns by all sorts of ruses: asking for employee hours earlier in the month; carrying overtime forward to the next month; or otherwise using approximate figures. Figures tweaked like this can lead to inaccuracies in the payroll, increased National Insurance costs and lower benefit entitlement for some lower paid workers. Remember:

Significant increase in National Minimum Wage rate from October 2015

April 10th 2015

The National Minimum Wage rates from 1 October 2015, as recommended by the Low Pay Commission (LPC) will be:

Domestic employment arrangements

March 6th 2015

Did you know that if you take on domestic help you may be considered an employer? Anyone who works in a private home is treated as an employee if they only work for one family, except for au pairs. This includes nannies, housekeepers, gardeners and anyone else working for one family. You’re their employer if you hire them. 

No More Mr Nice Guy

February 17th 2015

Employers with 49 or fewer employees should note that automatic penalties will apply if their PAYE RTI submissions are not up-to-date by Thursday, 5 March 2015 – and thereafter kept up-to-date. (Larger employers became subject to penalties last October, and the first penalty notices will be issued early in February.) Penalties will be imposed:

Personal tax summaries

December 9th 2014

HMRC have started to distribute personal tax summaries that set out how much tax you have paid and how the revenue collected is spent by government.