Pensioner Payroll – A Practical Guide

In some ways pensioner payrolls are simpler to run as National Insurance and statutory payments do not apply. However processing a pensioner payroll has other complexities.

With the move to mandatory in-year filing of starter and leaver forms from April 2009, all local agreements reached between employers and HMRC have been abolished. This has had a huge impact on pension payrolls in particular., HMRC has issued new guidance for pensioner payrolls to help providers get it right.

Course Programme:
• New guidance and the impact on day to day processes
• Setting up a new pension payroll
• Taxation and allowances
• Calculating tax
• Transfer of details
• Dealing with court orders and DEOs
• Implications upon death of a pensioner
• Beneficiaries
• De minimis pensions
• P45s, P46 (Pen), P160 and PENNOT
• Christmas gifts and benefits
• Dealing with overpayments
• Dealing with fraud
• Mandatory online filing of starters and leavers
• Impact of local agreements
• Working and receiving a pension from the same employer
• Tax Year End

Practical exercises are provided throughout the day.




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