Q: Why is my director’s NI different in the final pay run of the tax year?

Directors' National Insurance (NI) calculates differently than for other employees. It calculates over the whole year.

You can work it out using two methods: the exact percentage method or the table method.

Whichever method you pick, the total NI a director pays by the year's end will be the same. In the last pay run, if you're using the table method, you might see the NI deducted is more or less than usual. This is normal and in line with HMRC legislation. There's nothing else you need to do.

For more information, please read our article Directors' National Insurance >

Q: Does an employee who leaves on 5 April 2023 get a P60?

A: Yes. Only those employees who leave before 5 April 2023 do not receive a P60.

All employees still employed by you on 5 April 2023 must receive their P60 no later than 31 May 2023.

Q: Do I have a week 53?

A: If your usual pay day falls on Thursday 4th April or Friday 5th April, you have a week 53 this year.

The exception is if you run a monthly payroll, week 53 doesn't apply to you.

For information on how to proceed with week 53, please read our article: Extra pay run at year end (week 53) >

Q: How do I process an employee who starts in March but not paid until April?

A: Enter your new employee into Sage Payroll, including their P45 details for the 2023/2024 tax year.

Don't enter any tax or NI year-to-date values. The first pay run of the tax year shows you a window of your employee's tax codes for the previous and current tax year.

Confirm any changes, then process your payroll as normal.

Do not produce a P60 for the new employee. You did not pay them in the 2023/2024 tax year.

Q: How do I reprint a P60?

A: You can print a P60 for any employees at year end, or from previous year tax years:

1. Select the Year End tab.
2. In the Tax year to report on drop-down select the tax year in question.
3. Select Print P60 Certificates.
4. Select View P60 for a specific employee, or View All for all your employees.
5. Using your browser options, print the P60.

Read more information in our article Print Employee P60's >

Q: How do I email a P60?

A: You can't email from within payroll. Save your P60 as a .pdf document. You then attach it to an email for the employee.

1. Complete your final pay run for the tax year.
2. From the Year End tab, in the Tax year to report on drop-down, select the relevant tax year.
3. Select Print P60 Certificates.
4. Select View P60 for a specific employee. Select View All for all your employees.
5. Depending on your Internet browser the P60s open in a new window or tab. You can download the P60's from your Internet browser file menu.

If you use Online Payslips in Sage Payroll, your employees can access their P60s online. It is the same steps as accessing their payslips.

For help with Online Payslips, read our article Online Payslips: an employer's guide >

Q: What if I’ve paid my employees in the new tax year but forgotten to update their tax codes?

A: You can change tax codes in the next pay run. Tax calculates over the year. When you process your next pay run, the program corrects the calculation using the new code. If you need help changing tax codes, read our article Update an employee's tax code (P6 or P9) >

 NOTE: Has HMRC issued a Week 1/ Month 1 tax code for an employee? You need to edit any completed pay runs and change the employee’s tax code. This is because Week 1/ Month 1 tax codes aren’t cumulative. If you need help editing a completed pay run, read our article correct a completed pay run >

Q: When applying for Employment Allowance, what does "State aid rules do not apply" mean?

A: state aid rules are likely to apply to your business if both of the following are true:

• Your business is located in Northern Ireland
• Your business manufactures or sells goods or wholesale electricity

If you are in any doubt, please read the HMRC article: Employment Allowance (opens in new window).