Employer Handbook for Statutory Sick Pay

Further help and guidance

Further help and guidance for employers is available from the following sources.

The Internet

Go to www.hmrc.gov.uk/payee in the 'PAYE for employers’section where you’ll find:

• a 'Getting started with PAYE’ section for new employers
• advice on setting up and operating your payroll
• step-by-step guidance on filing your Employer Annual Return
• links to key PAYE forms, tools and publications.

Online services

For information about our online services go to www.hmrc.gov.uk/online

For help and assistance using our online services contact the Online Services Helpdesk:

• email This e-mail address is being protected from spambots. You need JavaScript enabled to view it
• phone 0845 60 55 999 open 8.00am to 8.00pmseven days a week.

Your Employer CD-ROM

Your CD-ROM has:

• most of the forms and guidance you will need to run your payroll throughout the year
• a P11 Calculator that will work out and record your employees’ tax, NICs and Student Loan deductions every payday with a linked P32 Employer Payment Record that works out what you need to pay us
• a range of other calculators that work out car and car fuel benefit, statutory payments and Student Loan deductions.

Employer Annual Return

Almost all employers are required to file their 2009–10Employer Annual Return (P35 and P14s) online.

If you have used the P11 Calculator for all your employees during the year and have nine or less employees at 5 April you can send the HMRC your Employer Annual Return online direct from your Employer CD-ROM.

Starter and leaver information

You can also send starter and leaver informationP45 (Part 1), P45 (Part 3), P46 and P46 (Expat) online using the CD-ROM.

There is also:

• a Learning Zone to help you understand payroll topics such as statutory payments, Student Loan deduction sand PAYE Online
• a PAYE for Employers section for new and less experienced employers explaining what to do when employing someone for the first time.

Your HM Revenue & Customs (HMRC) office

Your own HMRC office can also help you if you have a query about your PAYE scheme. All our office contact details are on our website, go to www.hmrc.gov.uk/local/employers/index.htm

Please tell the HMRC your employer reference which you will find on correspondence from your HMRC office.

Employer helpbooks

HMRC's Employer helpbooks are designed to help you understand and operate PAYE, NICs and other payroll related matters.

The helpbooks are for guidance only, they are not comprehensive and have no legal force. HMRC also have many other leaflets and booklets that give further guidance, for example:

• CWG2(2010) Employer Further Guide to PAYE and NICs
• CWG5(2010) Class1A NICs on benefits in kind
• 480(2010) Expenses and benefits - A tax guide
• 490 Employee travel - A tax and NICs guide for employers.

You can view, download or order most of the helpbooks,booklets and other guidance from:

• The HMRC website. Go to www.hmrc.gov.uk/employers/emp-form.htm or
• your Employer CD-ROM.

Or you can order copies from the Employer Orderline by phoning 08457 646 646.

Yr laith Gymraeg

Ffoniwch 0845 302 1489 i dderbyn fersiynau Cymraego ffurflenni a chanllawiau.

Business Link

As an employer you will have wider issues to consider such as health and safety, working time and time off and so on. Business Link, managed by the Small Business Service, provides a wide range of information and various tools to help you.

For more information:

• go to www.businesslink.gov.uk
• phone 0845 600 9006, 8.30am to 5.30pm Monday to Friday.

These notes are for guidance only and reflect the position at the time of writing. They do not affect any right of appeal.

© Crown copyright 2009