Module: PYGB | Molga: 11 | Currency: GBP | Group: Europe
Key Statutory Facts
Parameter | Value |
NIC Employee | 8% (£12,570–£50,270); 2% above |
NIC Employer | 13.8% above secondary threshold £9,100 |
Income Tax | 20%/40%/45% PAYE (standard/higher/additional) |
RTI | Real Time Information — FPS per payroll run |
Auto-Enrolment | 3% ER + 5% EE minimum pension |
NLW | National Living Wage (age 21+): £11.44/hr (2024-25) |
P60 | Annual year-end certificate (issued by May 31) |
Year-End | P11D by Jul 6; P60 by May 31 |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
HMRC PAYE registration | RTI FPS/EPS setup | PYGB activation | Auto-enrolment scheme
Chapter 2: Enterprise Structure
Tax codes (HMRC) | NIC categories | Pension qualifying earnings | Pay elements GBP
Chapter 3: Integration
PTP | NI Number replication | Tax code retrieval (DPS) | Pension interface
Chapter 4: Payroll Engine
PYGB schema | NIC PCRs | PAYE tax calculation | Auto-enrolment assessment | SMP/SPP
Chapter 5: Operations
RTI FPS submission | EPS (employer payment summary) | BACS payment | P11D/P11D(b)
Chapter 6: Go-Live
RTI test | HMRC Basic PAYE Tools validation | Parallel run | P60 test | Hypercare
Compliance
- Per payroll run: RTI FPS to HMRC (same/next day)
- Monthly: PAYE/NIC payment to HMRC (by 19th/22nd)
- Annual: P60 to employees by May 31; P11D by July 6