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Employer Payment Record - EPR
Use
Each month/quarter you are required to make payments to the HMRC of the total PAYE and NICs due. In this screen you can view the amount due to be paid to HMRC and all other payment records, and make an E-Payment to HMRC via any electronic payment method. The calculations are made simple in this screen with numbering below the headings indicating the item number and calculations for the column.
Path
Finance > Pay HMRC (Tax & NI) > Employer Payment Record - EPR
OR
Reports > Payslip, Payroll & PAYE - View / Print > Employer Payment Record - EPR
OR
Bureau Main Page > Admin Payrun> Enter > Finance > Pay HMRC (Tax & NI) > Employer Payment Record - EPR
OR
Multi-Sites Payroll Starter > Head Office Details > Finance > Pay HMRC (Tax & NI) > Employer Payment Record - EPR
Fields Available
- Tax Period: The Tax period starting from the beginning of the Tax year i.e., from April 6th till the end of the Tax year i. e April 5th is displayed here. It is divided on quarterly basis.
- Amount due (Less Employment Allowance Used) (inc. Apprenticeship Levy): The amount due to HMRC for each month/Quarter or the total of 4 Quarters will be shown here. The amount due to HMRC will be the sum of Less Employment Allowance Used including Apprenticeship Levy.
- Net Income Tax: The Net Income Tax for each month/Quarter or the total of 4 Quarters will be shown here. The Net Income Tax will be the sum of Income Tax (inclusive of subcontractor deductions) and Student loan deductions.
- Income Tax (inclusive of subcontractor deductions): The Income Tax inclusive of subcontractor deductions for each month/Quarter or the total of 4 Quarters will be shown here.
- Student loan deductions: The Student loan deductions for each month/Quarter or the total of 4 Quarters will be shown here.
- Gross National Insurance Contributions (NICs) (employer and employee): The Gross National Insurance Contributions (NICs) (employer and employee) for each month/Quarter or the total of 4 Quarters will be shown here.
- Employment Allowance Used (Employer NIC only): The Employment Allowance used (Employer NICs) for each month/Quarter or the total of 4 Quarters will be shown here.
- Statutory Maternity Pay (SMP) recovered: The Statutory Maternity Pay (SMP) recovered for each month/Quarter or the total of 4 Quarters will be shown here.
- NICs compensation on SMP: The NICs compensation on SMP for each month/Quarter or the total of 4 Quarters will be shown here.
- Statutory Paternity Pay (SPP) recovered: The Statutory Paternity Pay (SPP) recovered for each month/Quarter or the total of 4 Quarters will be shown here.
- NICs compensation on SPP: The NICs compensation on SPP for each month/quarter or the total of 4 Quarters will be shown here.
- Statutory Shared Parental Pay (ShPP) recovered: The Statutory Shared Parental Pay (ShPP) recovered for each month/Quarter or the total of 4 Quarters will be shown here.
- NICs compensation on ShPP: The NICs compensation on ShPP for each month/Quarter or the total of 4 Quarters will be shown here.
- Statutory Adoption Pay (SAP) recovered: The Statutory Adoption Pay (SAP) recovered for each month/Quarter or the total of 4 Quarters will be shown here.
- NICs compensation on SAP: The NICs compensation on SAP for each month/Quarter or the total of 4 Quarters will be shown here.
- Statutory Parental Bereavement Pay (SPBP) Recovered: The SPBP recovered for each month/Quarter or the total of 4 Quarters will be shown here.
- NICs compensation on SPBP: The NICs compensation on SPBP for each month/Quarter or the total of 4 Quarters will be shown here.
- CIS deductions suffered by Limited Company: The CIS deductions suffered by Limited Company for each month/Quarter or the total of 4 Quarters will be shown here.
- Total deduction from NICs: The Total deduction from NICs for each month/Quarter or the total of 4 Quarters will be shown here. The Total deduction from NICs will be the sum of NICs holiday, Statutory Sick Pay (SSP) recovered,Statutory Maternity Pay (SMP) recovered, NICs compensation on SMP, Statutory Paternity Pay (SPP) recovered, NICs compensation on SPP, Statutory Adoption Pay (SAP) recovered, NICs compensation on SAP and CIS deductions suffered by Limited Company.
- Net NICs: The Net NICs for each month/Quarter or the total of 4 Quarters will be shown here. The Net NICs will be the difference of Gross National Insurance Contributions (NICs) (employer and employee) and Total deduction from NICs.
- Quarter: The Quarter will have the total of 3 months for the appropriate columns in the screen.
- Total: The Total will have the sum of all Quarters for the appropriate columns in the screen.
Associated Tasks
- E-Payment to HMRC: If you wish to make the payments to the HMRC via any electronic payment method, click on this button.
- Back: If you have finished viewing the details and wish to leave this screen, click on this button.
Related Topics
None