IGPS on Payslips Explained for Employers
IGPS is a term that can appear on UK payslips, most often in connection with pension-related deductions processed through employer payroll systems. It is not a statutory label and it does not have a single, fixed industry-wide meaning. Instead, IGPS is typically an internal or system-generated payroll code whose precise meaning depends on how the […]
NI Contributions: Employer HR Guide
National Insurance (NI) contributions form a central part of the UK payroll framework. Every employer must understand how NI works because it affects pay, statutory benefits, employment costs and overall compliance under PAYE. For HR professionals and business owners, NI is a core payroll function that directly influences employee entitlements and your organisation’s legal obligations. […]
Self Assessment Payslip Guide
Employees often approach HR or business owners when they receive a tax demand under the Self Assessment system, particularly if HMRC issues a Self Assessment payslip. Although the document resembles a payroll instrument, it is generated entirely by HMRC and relates solely to an individual’s personal tax liability. Employees frequently assume the employer is responsible […]
ER Pension on Payslips: Employer Guide
Employers and HR teams often receive queries from employees asking what “ER pension” means on their payslip. The abbreviation is simple but important. “ER” refers to the employer’s pension contribution, a mandatory feature of workplace pensions under the Pensions Act 2008 for eligible staff under the auto-enrolment regime. Understanding how these contributions work, why they […]
Tax Office Reference Number Guide
Employers work with a range of HMRC identifiers, but few are as central to payroll and compliance as the tax office reference number, formally known by HMRC as the employer PAYE reference. It underpins how HMRC recognises the employer, processes payroll submissions, allocates PAYE liabilities and manages correspondence. When HR and payroll teams do not […]
NI Categories for Employers
National Insurance (NI) categories are a core part of payroll compliance. Every employee is assigned an NI category letter that determines the level of National Insurance contributions payable for that role. The category letter reflects factors such as age, apprenticeship status, deferment, employment type, and eligibility for reduced or zero employee contributions. Incorrect classification exposes […]
YTD on Payslips: Employer HR Guide
Year-to-date (YTD) figures appear on most UK payslips, yet many employees do not fully understand what these totals represent or how they relate to their tax and National Insurance deductions. For employers and HR professionals, YTD data is more than a payroll formality. These figures interact directly with statutory duties, Real Time Information (RTI) submissions […]
Payroll Number Explained for Employers
Payroll numbers are a routine part of UK employment administration, yet many employers and HR teams use them without a clear understanding of their purpose, legal status or impact on payroll accuracy. A payroll number is an internal identifier that links an employee to the correct payroll record. It allows HR teams, payroll departments and […]
Occupational Salary Offset Guide UK
Occupational salary offsets are increasingly used by UK employers to manage deductions, benefit adjustments and the recovery of certain costs. Despite their common use, the legal framework governing offsets is strict. Employers must ensure they have clear contractual authority, comply with the Employment Rights Act 1996 and avoid any reduction that breaches minimum wage protections. […]
What is PAYE on Payslips: Employer Guide
Employers have a legal duty to operate Pay As You Earn (PAYE) when paying employees, yet many organisations still receive routine questions from staff about what the PAYE figure on their payslip represents. Because PAYE is central to UK payroll compliance, HR teams must be able to explain deductions clearly and ensure they are calculated […]