Pay Templates

This chapter describes all available Pay Templates, arranged by country. Since the inputs, when exposed via a Pay Item, configures a worker’s pay and benefits, these are detailed below along with significant details about algorithm.

Pay Templates and their Countries

Name	Description	Country
AE	Auto Enrolment (AE)	GB
AEO	Court AEO, court payee (England and Wales)	GB
Arrestment	Arrestment (Scotland) AEO	GB
AWE Sink	Track AWE for the next pay run	GB
AWE Source	AWE from previous pay runs	GB
CIS	CIS	GB
CSA DEO	Deductions of Earnings, CSA	GB
CTAEO	Council tax attachment (CTAEO)	GB
DWP DEA	Direct Earnings Attachment, DWP	GB
GB Car and Fuel	GB Car and Fuel Benefit-in-Kind	GB
GB Liability	GB Liability	GB
NIC	National Insurance (NI)	GB
PAYE	Pay As You Earn (PAYE)	GB
SL	Student/Postgrad Loan (SL/PGL)	GB
SMP	GB Statutory Maternity Pay (SMP) with occupational options	GB
SPBP	GB Statutory Parental Bereavement Pay (SPBP) with occupational options	GB
SPP	GB Statutory Paternity Pay (SPP) with occupational options	GB
SSP	Statutory Sick Pay (SSP)	GB
Termination	GB Termination Payment	GB
% Bonus	% Bonus	Universal
Daily pay	Daily pay	Universal
Daily piece pay	Daily piece pay	Universal
Deduction	Deduction	Universal
Deduction (negative)	Deduction using negative values	Universal
Holiday	Holiday booking	Universal
Holiday %	Holiday %	Universal
Holiday scheme	Holiday scheme	Universal
Hourly pay	Hourly pay	Universal
Loan (amount)	Loan (amount)	Universal
Loan (percent)	Loan (percent)	Universal
Net to Gross	Net to Gross	Universal
OnDemand pay	On-demand pay requests	Universal
OnDemand scheme	On-demand schemes specification	Universal
Payment	Payment	Universal
Payment with offset	Payment with offset	Universal
Pension contribution	Pension contribution	Universal
Pension scheme	Pension scheme	Universal
Per unit	Per unit	Universal
Salary	Salary	Universal
Salary Overtime	Salary Overtime	Universal
Salary scheme	Salary schemes specification	Universal
Sickness	Sickness	Universal
Sickness scheme	Sickness scheme	Universal
Timesheet scheme	Timesheet scheme	Universal
Weekly pay	Weekly pay	Universal
Weekly piece pay	Weekly piece pay	Universal

Note that a full description for Pay Templates which have associated Pay Schemes involves both the Scheme and the Pay Template, this chapter simply links to the full description in these cases.

GB Pay Templates

AE and scheme

See GB AE.

AWE Source, AWE Sink

Average Weekly Earnings. Two separate PayTemplates work to calculate and maintain a worker’s average weekly earnings. Each worker’s AWE Source pay item specifies nothing and the AWE Sink specifies:

Gross pay:

Gross pay.

GB Car and Fuel

GB Car and Fuel implements the HMRC car and car fuel Benefit-in-Kind scheme. It has built in support for most common cars to reduce data entry requirements, and an Other entry to allow for unusual cases.

HMRC rules allow for upto 15 pay items of this benefit via the RTI FPS process; you will need to create the maximum needed number of Pay Definitions. When an instance of this benefit is withdrawn, the Car to and possibly Fuel to must be set to the ending date of the benefit; this change will be sent in the next FPS for the worker and recorded in the FPS summary. Once the change has been sent, unused pay items must be deleted.

The FPS summary that is recorded includes information that should be included in the worker’s P11D. Example:

#
# Use "Car benefit charge", "Fuel benefit charge" and "Box AA" figures for
# P11D section F box 9 and section F box 10.
#
Car ID: KJ51 BUE, Amendment: no, Car benefit charge: 370.0, Fuel benefit charge: 0.0, Box AA: 0.0

Note

If you delete the pay item without following the procedure above, an auto-delete change will be sent in the next FPS using the pay run’s target_t. To avoid this, recreate the pay item with the same Car ID.

A similar auto-delete change using the worker’s end date will be sent if the worker is marked as a leaver.

See the following for further details:

• Sending car data to HMRC

• HMRC Company Car and Car Fuel Benefit Calculator

• Car fuel and CO2 emissions data

Each worker’s pay item specifies:

Calculated price:

List price of car and accessories. Box C/C.

Capital contribution:

Box D/N.

Car amount forgone:

For Optional Remuneration Arrangement, else -1.

Fuel amount forgone:

For Optional Remuneration Arrangement, else -1.

Private use payment:

Employee contribution for private use. Box R/R.

CO2 emissions:

From V5C or -1. Leave blank unless Make is “Other”. Box F/D.

Electric range:

Zero emissions mileage from owner’s Certificate of Conformance. Leave blank unless Make is “Other”. Box H/E(ii).

Car unavailable days:

Box N/(part of J).

Fuel unavailable days:

In addition to Car unavailable days. Box V/W.

First registered:

From V5C.

Make and Model:

Make and model of car.

Fuel type:

From V5C or DVLA online Vehicle Enquiry Service. Leave blank unless Make is “Other”.

Engine size:

Leave blank unless Make is “Other”.

Car ID:

Use registration number.

Car from:

If before first actual_t in new tax year, use 6 April.

Car to:

If before first actual_t in new tax year, must be before April 6.

Fuel from:

If set, must be same as Car from.

Fuel to:

If set, must be on or before Car to.

Here “Box m/n” refers to the corresponding box on the standard P11D worksheet 2 or worksheet 2b for optional remuneration arrangements respectively. See P11D worksheets.

CIS

Construction Industry Scheme. Each worker’s pay item specifies:

Gross pay:

pay: Gross pay for the subcontractor.

Tax rate:

rate: The % rate of tax.

Verification:

The id returned by HMRC, or blank.

NIC

National Insurance. Each worker’s pay item specifies:

NIC Taxable pay:

Taxable pay: NIC Taxable pay.

PAYE

Pay As You Earn. Each worker’s pay item specifies:

Week1_month1:

P6 Week 1 month 1 indicator

Taxable pay:

pay PAYE Taxable pay.

PBIK:

Payroll Benefit In Kind.

Previous pay:

pay: P6 Total previous pay.

Previous tax:

tax: P6 Total previous tax.

Tax code:

code: P6 tax code

DPS update:

update: New tax code and so on from DPS. A stringified dict using the kwargs to paiyroll.statutory.gb.gov_tax_code.CodingNotice.p9() except dated, q.v. Next Effective Date below.

Effective date:

date: Effective date of P6

Next Effective Date:

Effective Date: Effective date of P9

SMP, SPBP, SPP, SSP and schemes

See GB SMP, GB SPBP, GB SPP and GB SSP scheme documentation, which includes information on occupational (i.e. non-statutory) extensions.

GB Termination

Termination payments. Each worker’s pay item specifies:

Payment:

Payment amount

Type:

One of ‘standard’ or ‘sporting_testimonial’

See Income Tax and NI contributions: treatment of termination payments and New rules for taxation of termination payments.

The following will be automatically calculated:

• Non-taxable pay

• Taxable pay

• Employers Class 1A NI contributions

GB Attachment of Earnings and Student Loans (Garnishes)

GB Attachment of Earnings must be manually configured using the details in the attachment notice. The attachment notice will specify whether the amount involved is weekly or monthly. Enter the value as provided, paiyroll® will pro-rate as needed. Note:

• A weekly notice value is required for weekly schedules (w1, w2, w4).

• A monthly notice value is required for monthly schedules (m1, m3, m6 and m12).

See Attachment of Earnings setup for more details.

Note

GB attachments require calculations which need to account for Custom pay runs or OnDemand schemes pay runs. During the Scheduled pay run at the end of a pay period, any attachments must be recalculated. At this point, any previous Custom or OnDemand requests could result in negative pay.

To avoid the need to manage such arrears, workers with attachments should have their Custom or OnDemand requests limited either at the scheme level, or at the approval stage. Otherwise, any arrears must be handled in the normal manner.

GB Student Loans are normally driven using the GB HMRC DPS Data Feed, but can be manually configured if needed.

The order of payment of Garnishes is managed by the GB Liability pay template using a series of stages, where each stage looks like this:

At each stage, the nominal amount to be deducted is either a fixed amount or derived from Eligible earnings, depending on the garnish. The actual deduction is then constrained by any protected amount, and the Reducing earnings.

There are 4 such stages, where the Remaining reducing earnings from one stage feeds the Reducing earnings for the next stage:

1. Priority order – percentage of Eligible earnings.

2. Priority order – specified and non-specified amounts.

3. Student Loans.

4. Non-priority orders.

The supported Attachment along with Student Loan and GB Liability pay templates are listed below.

AEO

England, Wales and Northern Ireland court orders. Each worker’s pay item specifies:

Debt:

Initial balance.

Earnings:

Earnings subject to garnishment.

Reference:

A reference for this order.

Payee:

The payee for this order.

Priority:

Is this a priority order?

Start:

The start date for the order.

Arrestment

Scottish court orders. Each worker’s pay item specifies:

Debt:

Initial balance.

Earnings:

Earnings subject to garnishment.

Reference:

A reference for this order.

Payee:

The payee for this order.

Start:

The start date for the order.

CSA DEO

Child Support orders. Each worker’s pay item specifies:

Repayment:

Amount of each payment.

Earnings:

Earnings subject to garnishment.

Reference:

A reference for this order.

Payee:

The payee for this order.

Date:

The start date for the order.

CTAEO

Council tax orders. Each worker’s pay item specifies:

Debt:

Initial balance.

Earnings:

Earnings subject to garnishment.

Reference:

A reference for this order.

Payee:

The payee for this order.

Start:

The start date for the order.

DWP DEA

Department of Work and Pensions orders. Each worker’s pay item specifies:

Higher rate:

Higher rate repayment.

Fixed rate:

Fixed rate repayment.

Debt:

Initial balance.

Unpaid:

Initial unpaid deductions.

Earnings:

Earnings subject to garnishment.

Reference:

A reference for this order.

Start:

The start date for the order.

SL

Student loan and Postgraduate Loans. Each worker’s pay item specifies:

PGL:

Postgraduate loan?

Earnings liable:

Earnings liable

SL Refund:

Refund Only use to refund SL if advised by HMRC

PGL Refund:

Refund Only use to refund PGL if advised by HMRC

Plan type:

Student loan plan type.

SL1 Start date:

Student loan start date.

SL2 Stop date:

Student loan stop date.

PGL1 start date:

Postgraduate loan start date.

PGL2 stop date:

Postgraduate loan stop date.

GB Liability

The attachments listed above must be applied in a specific order; this is managed by GB Liability. Note that the deductions for SL are also included in the prioritisation. Each worker’s pay item specifies:

Earnings:

Earnings subject to garnishment.

Deductions:

Total of garnish deductions.

Universal Pay Templates

Universal Pay Templates can be adapted for use in any country. Typically, the adapating Pay Definition will need to arrange the outputs to connect to the busses relevant to the usage, including any statutory requirements that may imply.

For example, the output of the Universal Salary will typically need to be subject to income tax while also contributing to net pay.

% Bonus

A percentage-based bonus. Each worker’s pay item specifies:

Eligible pay:

Basis.

%:

Percentage multiplier.

Deduction and Deduction (negative)

A deduction and a deduction specified as a negative. Each worker’s pay item specifies:

Value:

Amount to be removed.

Negative value:

Amount to be added.

Holiday and scheme

Implements Holiday Pay. See Universal Holiday.

Holiday %

Some less regular working arrangements provide compensation in lieu of holiday using a percentage payment. Each worker’s pay item specifies:

Basis pay:

Basis.

Multiplier:

Multiplier.

Display as:

A descriptive string used for reporting purposes.

Date:

The work date.

Loan (amount) and Loan (percent)

A loan paid off either as fixed amounts, or a percentage. Each worker’s pay item specifies:

OnDemand pay and scheme

See Universal OnDemand pay.

Net to Gross

Calculates a gross figure from a net value to offset the jurisdiction tax and social security. By default this PayOp uses the Bonussable Earnings input buss for gross pay. Therefore, you will need to ensure all Pay Definitions actually drive this buss, for example Holiday by default does not. If you cannot use the Bonussable Earnings buss (because it is already used), then select another buss e.g. Commissionable Earnings buss or one of the Custom Use busses.

Other gross:

gross : Gross pay basis to calculate the gross amount.

Net:

The value to gross up.

Display as:

as: Formatted text string to display on the payslip.

Payment and Payment with offset

A lump sum payment and a lump sum payment with an offset amount. Each worker’s pay item specifies:

Base Payment:

Amount to be added.

Payment:

Basis.

Offset:

Amount taken away.

Pension contribution and scheme

See GB TruePotentialPensionScheme.

Per unit

Pay per unit. Each worker’s pay item specifies:

Base:

Basis.

Units:

Multiplier.

Display as:

A descriptive string used for reporting purposes.

Date:

The work date.

Salary Overtime

Salary Overtime. Each worker’s pay item specifies:

Rate:

Hourly or Daily rate.

Units:

Hours or Days.

Multiplier:

Multiplier.

Display as:

as: Used for payslips.

Date:

The work date.

Salary Overtime uses Annual Hours as specified on the scheme for the Hourly rate.

The Daily rate is the same per diem rate as used in Salary and defined by the Salary scheme ie:

• Annual / 360

• Annual / 260

• Period calendar days (e.g. 28..31 for monthly)

• Period working days (e.g. 20..23 for monthly)

Salary and scheme

See Universal Salary.

Sickness and scheme

See Universal sickness (with occupational extensions).

Timesheets and schemes

Timesheets provide for time-based reporting of pay, by attendance and by piece.

• See Universal Time-of-Attendance-based timesheets.

  • Hourly pay

  • Daily pay

  • Weekly pay

• See Universal Piece-based timesheets.

  • Daily piece pay

  • Weekly piece pay