When you migrate your Payroll data, you can set up records for employees you've paid in the current tax year. This guide helps you to complete the Opening Balances fields.
The employee’s full gross pay received so far this tax year for this employment. Include any statutory sick pay (SSP) received.
If the employee started during this tax year, this value is for the current employment only. Add the P45 value to the Started During This Tax Year section.
Taxable Pay This Employment
The employee’s taxable gross pay received so far this tax year for this employment. Include any statutory sick pay (SSP) received.
If the employee started during this tax year, this value is for the current employment only. Add the P45 value to the Started During This Tax Year section.
Tax This Employment
The amount of tax paid to date by the employee in this tax year.
If the employee started during the tax year, this value is for the current employment only. Add the P45 value to the Started During This Tax Year section.
NI Category
The employee’s national insurance (NI) category. You can record up to three NI categories.
NICable Earnings
The employee’s total gross pay for national insurance (NI) to date. Unless the employee has received payments not subject to NI, this is the same value as the total gross pay.
Total EE NI Paid
Total national insurance (NI) paid by the employee to date this tax year for the current NI category.
TIP:
You can find this value in column 1f of the P11 Deductions Working Sheet.
Total ER NI Paid
Total national insurance (NI) paid by the employer on the employee’s behalf to date this tax year. This is for the current NI category.
TIP:
You can find the total NI value in column 1e of the P11 Deductions Working Sheet.
Earnings at LEL
The employee’s earnings up to the Lower Earnings limit. The system splits this value by the number of tax weeks or months processed. For help on manually calculating this, read Add an existing employee - Ni thresholds
TIP:
This is the total of values in column 1a of the P11 Deductions Working Sheet.
Earnings LEL to PT
The employee earnings above the Lower Earning Limit (LEL) and up to the Primary Threshold (PT). The system splits this value by the number of tax weeks or months processed. For help on manually calculating this, read Add an existing employee - Ni thresholds
TIP:
This is the total of values in column 1b of the P11 Deductions Working Sheet.
Earnings PT to UEL
The employee’s earnings above the Primary Threshold (PT) and up to the Upper Earnings Limit (UEL). The system splits this value by the number of tax weeks or months processed. For help on manually calculating this, read Add an existing employee - Ni thresholds
TIP:
This is the total of values in column 1c of the P11 Deductions Working Sheet.
Is a director
If the employee is a director, select the Is a Director checkbox. Complete the following information.
If the directorship started in the current tax year, enter the date they became a Director.
Calculation Method
Choose one of the following options:
Calculate NI Per Pay Run – This calculates the director’s NI liability on a weekly or monthly basis, in each pay run. It uses weekly or monthly earnings thresholds. In the final pay run of the tax year the director’s NI calculates using year to date earnings thresholds
Calculate NI Cumulatively – Uses annual earnings thresholds to calculate NI each pay run. Directors pay NI once total earnings in the tax year exceed the annual primary threshold
Director’s NIC Details
Enter the director’s earnings and NI totals.
Has received statutory payments this tax year
If the employee has received statutory payments in this tax year, select this checkbox. Enter the amount paid so far in the relevant boxes.
TIP:
You can't recover SSP paid to employees. Don't include any SSP the employee received during the tax year in this amount. Include any SSP received in the taxable pay to date amount.
Has paid student loan repayments this tax year
If the employee made student loan repayments in this tax year, select this checkbox. Enter the total value of these repayments for the tax year to date.
Started employment this tax year
If the employee started working for you during this tax year, select this checkbox. Select the relevant starting basis: