Commercial Regulation
United Kingdom Payroll
UK payroll regulation covering cumulative PAYE Income Tax (all codes incl. Scottish & Welsh devolved rates, week 1 / month 1, week 53 / 54), National Insurance (all categories + directors' annual and alternative method), Pension Auto-Enrolment, Student and Postgraduate Loans, Statutory Payments (SSP/SMP/SPP/ShPP/SAP/SPBP/SNCP), National Minimum Wage check, mileage allowance (AMAP), Termination (£30k + PENP), and RTI Reporting (FPS + EPS). Weekly, fortnightly and monthly pay, with the tax year and year to date by pay date.
Tax Year 2026-27
Weekly · Fortnightly · Monthly
99 Tests
RTI FPS + EPS
v1.0-beta
62
Wage Types
6
Reports
16
Cases
99
Integration Tests
Regulation Overview
UK.Payroll · 2026
Core regulation + 8 data satellites + Consolidation layer
Pay Frequencies & Tax Year
Weekly · fortnightly · monthlyDivision calendar (Week · BiWeek · CalendarMonth)
Tax year 6 April – 5 AprilBy pay date: tax period, YTD, RTI
Week 53 / week 54 pay daysWeek 1 basis (CWG2)
Calendar guardPayrun aborts on unsupported calendars (four-weekly)
PAYE Income Tax — England, Wales & NI
Personal Allowance£12,570
Basic Rate (20%)£0–37,700
Higher Rate (40%)£37,701–125,140
Additional Rate (45%)> £125,140
PA Taper£1 per £2 above £100k
Regulatory limit50% of the period pay
Scottish Income Tax — 6 Bands
Starter (19%)£12,571–16,537
Basic (20%)£16,538–29,526
Intermediate (21%)£29,527–43,662
Higher (42%)£43,663–75,000
Advanced (45%)£75,001–125,140
Top (48%)> £125,140
National Insurance — Employee (Cat A)
Primary Threshold£242/week
Main Rate (PT–UEL)8%
Reduced Rate (> UEL)2%
Employer Rate15%
Employment Allowance£10,500/yr
Fortnightly thresholdsWeekly × 2
Pension Auto-Enrolment
Employee min5%
Employer min3%
Qualifying Earnings£6,240–50,270
National Minimum Wage & Mileage
National Living Wage (21+)£12.71/h
NMW 18–20 · under 18 / apprentice£10.85 · £8.00
AMAP car (first 10,000 miles · above)55p · 25p
Motorcycle · bicycle · passenger24p · 20p · 5p
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Software Certification
HMRC PAYE Recognition SchemeOnly recognised software may submit RTI data — annual re-recognition required for each tax year
Filing & Data Registrations
HMRC Employer PAYEEmployer registration — mandatory before first payroll (allow up to 5 working days)
RTI (Real Time Information) — Government GatewayGovernment Gateway credentials required for FPS / EPS submissions
NEST or pension providerAuto-enrolment registration — mandatory for all qualifying employees
Payroll Engine computes gross-to-net results and produces RTI-compatible payroll data. RTI submission requires HMRC registration and Government Gateway credentials and is the sole responsibility of the deploying entity.
Deployment & Compliance
Standard Payroll vs Consolidation
Standard Payroll
- UK.Payroll core regulation standalone
- 8 data satellites (Tax, NI, Pension, StudentLoan, Levy, StatutoryPay, NMW, Mileage)
- Weekly, fortnightly and monthly pay by pay date
- Cumulative PAYE with Scottish/Welsh devolved rates
- All NI categories (A–Z) + directors' annual method
- Employment Allowance YTD tracking (£10,500 cap)
Consolidation Ready
- WTs 7000–7030 cross-country interface
- TotalGross · TaxEmployee · Deductions · NI
- Employer · Net · LabourCost
- Validated by Regulation.Consolidation Guards (8000–8030)
- Multi-country EOR portfolio ready
Regulation Stack
L1UK.Payrollcore regulation
L2Data.Tax · Data.NI · Data.Pension · +5 satellitesannual parameters
L3Regulation.ConsolidationCOM interface
Cases & Reports
16 cases + 6 reports
Reports (6)
Payslip — pay date and tax periodPDFPer pay date · Employee
P60 — End of Year CertificatePDFAnnual · Employee
P45 — Leaver CertificatePDFOn leaving · Employee
P11D — Benefits in KindPDFAnnual · HMRC
FPS — Full Payment SubmissionXMLPer pay date · HMRC RTI
EPS — Employer Payment SummaryXMLTax month · HMRC RTI