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Employees starting and leaving ― payroll consequences

Produced by Tolley in association with
Employment Tax
Guidance

Employees starting and leaving ― payroll consequences

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

When a new employee starts with an organisation, the employer needs to obtain several pieces of information to ensure that the employee can be paid correctly and on time.

At this stage, assume that the necessary pre-employment checks have been made. Pre-employment checks are not a direct payroll responsibility and should have been undertaken at the interview stage. These checks are to establish a prospective employee’s right to work in the UK under the Immigration, Asylum and Nationality Act 2006. See the Checking the employee’s right to work guidance note.

The basic employee details needed are:

  1. •

    name ― forename(s) and surname (ensure these are the right way round)

  2. •

    date of birth

  3. •

    address

  4. •

    gender

To ensure correct payment, the payroll operator will need to know the rate of pay, together with

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Vince Ashall
Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services


Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector.   Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers.   Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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  • 19 Aug 2024 12:23

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