ICAEW Chartered Accountants

Payroll health check

A practical checklist for reviewing your payroll, reducing risk and staying compliant.

GuidePayroll

General information only, not advice for your circumstances. Please talk to us before acting.

Payroll mistakes are costly: underpaid staff, HMRC penalties and unhappy employees. A regular review catches problems early.

Starters and leavers

  • Right to work checks completed and recorded
  • Starter checklists or P45s processed promptly
  • Leavers removed and P45s issued

Pay and deductions

  • Pay meets the National Minimum Wage and National Living Wage for every worker
  • Tax codes updated when HMRC issues notices
  • Statutory sick, maternity and paternity pay calculated correctly

Pensions

  • Every worker assessed for auto-enrolment
  • Contributions paid to the scheme on time
  • Re-enrolment carried out every three years

Reporting

  • Full Payment Submissions sent on or before each payday
  • P60s issued by 31 May
  • P11Ds filed by 6 July

Ask us anything

Tell us what you need and we will put you in touch with the right person at ELP.