SDWorx-Pay – Pensions

Photo by Anna Shvets on Pexels.com
Top
Payrolling Benefits In Kind -Vehicle and fuel
Pension Auto-Enrolment-

PENSIONS

These are the SDWorx-Pay pension payroll data items:

NameEngine code
Add to pension fund P000
Employee qualifying pension schemes P001
Employee entitled pension schemesP002
Stop or restart contributionsP003
Postponement periodsP004
Pension fund membership numberP005
Date of joining fundP006
Date of last contribution P007
Automatic enrolment or opt-in of pensions reform P008
Opt-out of pensions reformP009
Employee contributionP010
Employee contribution increase this time onlyP011
Employee contribution decrease this time onlyP012
Employee contribution replacement this time onlyP015
Employee contribution total this employmentP017
Employee contribution total this tax yearP018
Employee contribution total this pension periodP019
Employee supplementary contributionP020
Employee supplementary contribution increase this time onlyP021
Employee supplementary contribution decrease this time onlyP022
Employee supplementary contribution replacement this time onlyP025
Employee supplementary contribution total this employmentP027
Employee supplementary contribution total this tax yearP028
Employee supplementary contribution total this pension period P029
Pension reform indicatorP030
Salary sacrifice indicatorP031
Employee contributions since enrolmentP032
Employer contributions since enrolmentP033
Pensionable gross amount for the fundP038
Employee current effective pensionable pay P040
Pensionable earnings zero to maximumP048
Employee future effective pensionable pay P050
Total pensionable earningsP058
Employer contributionP110
Employer contribution increase this time onlyP111
Employer contribution decrease this time onlyP112
Employer contribution replacement this time onlyP115
Employer contribution total this pension period P119
Pensionable gross to dateP998
Delete pension fundP999

SDWorx-Pay can manage up to 99 different pension funds for each payroll, of which an employee can belong to a maximum of 9, and lets you:

  • Define basic pension. fund details for each employee, including adding the employee to the fund, the employee’s membership number, the date of joining the fund and date of last contribution, stop and restart contributions, and delete the fund.
  • Enter or replace an existing employee’s, employer’s or supplementary permanent contribution.
  • Replace or adjust an employee’s, employer’s or supplementary contribution, for the current period only.
  • Enter current and future effective pensionable pay.
  • Replace an employee’s contribution totals for their employment, the current tax year, and for the current pension period.
  • Replace the employer’s contribution totals for the current pension period.

If an employee belongs to more than one pension fund, contributions will be taken in pension fund number sequence (lowest to highest).

CALCULATING PENSION CONTRIBUTIONS

The method of calculating contributions is specified for each pension fund as part of the payroll configuration. This can be one or both of:

  • A cash value amount that Payroll Active will deduct from the pay of all employees who are members of the fund. An amount can also be specified as the employer’s contribution.
  • A percentage value that Payroll Active uses to calculate the contribution. A percentage value can also be specified that Payroll Active uses to calculate the employer’s contribution. On payroll control an indicator can be set that allows you to specify a percentage value that applies to an individual employee. This also allows you to specify a percentage value for the employer’s contribution for an individual employee. It is possible for an employee to contribute up to three amounts simultaneously, each calculated differently using one of the following methods:
  • A scheme level flat rate amount contribution.
  • A scheme level percentage contribution.
  • An employee-level flat rate amount, or an employee-level percentage contribution (which replaces the scheme-level percentage contribution).

Whichever methods are specified, you can replace, increase or decrease the employee’s and employer’s contributions for the current period only.

If neither an amount nor percentage value is specified at scheme level, you can enter an amount to represent each employee’s and the employer’s contribution.

In payroll controls, the percentage calculated contribution is specified as being  based on one of the following sorts of earnings:

  • Pensionable earnings: in each period, Payroll Active calculates the contribution on the basis of the employee’s pensionable earnings.
  • An earnings accumulator: in each period, Payroll Active calculates the contribution on the basis of the contents of the earnings accumulator specified for the pension fund.
  • Stored effective pensionable earnings: Payroll Active calculates the contribution on the basis of current effective pensionable earnings and/or future effective pensionable earnings. These allow Payroll Active to store the contents of a specified earnings accumulator at a particular tax period and optionally make those earnings effective at a later specified tax period. Payroll Active manages the two sorts of earnings in the following ways:
    • Current effective pensionable earnings: these are earnings, held in a specified accumulator, that become effective in accordance with a specified calendar for storing pensionable earnings. You can replace the current effective earnings that are held in an accumulator and enter an amount directly for each employee.
    • Future effective pensionable earnings: these are earnings, held in a specified accumulator, that are taken from the accumulator in accordance with a specified calendar for storing future pensionable earnings, and stored as future effective pensionable earnings. These then become effective in accordance with the specified calendar for storing pensionable earnings. You can replace the future effective earnings that are held in an accumulator and enter an amount directly for each employee.
  • Earnings for NI: Payroll Active calculates the contribution on the basis of the employee’s earnings that are liable for National Insurance. This is used mainly with legacy contracted out based pension schemes.

Where the pension contribution is a percentage of pensionable earnings between a Lower Threshold (MIN) and the difference to an Upper Threshold (MAX), and the pensionable earnings exceed the MIN, it can be specified at scheme set-up that the contribution can be based on all pensionable earnings from zero up to the actual pay (with the MAX as the upper limit).

FREQUENCY AND PAY PERIODS

The calendar used by Payroll Active to determine the start periods when pension balances are zeroised is specified at company set-up time.

Note that employment totals are not zeroised; they are updated at each pay period with the employee’s basic and supplementary contributions.

Whether Payroll Active calculates and deducts pension contributions during holiday periods or stops calculations is specified within scheme set-up parameters.

SIGNED INPUT

You can enter positive or negative amounts by preceding the amount with a positive or negative sign. If you enter no sign, a positive amount is assumed. The exceptions are:

  • Add to pension fund/P000
  • Stop or restart contributions/P003
  • Pension fund membership number/P005
  • Date of joining fund/P006
  • Date of last contribution/P007
  • Delete pension fund/P999

Note that the effect of entering a negative amount against:

  • Employee contribution increase/P011
  • Employee contribution decrease/P012

and other payroll items that increase and decrease amounts for this period only is to reverse the effect; that is, an increase becomes a decrease, and a decrease becomes an increase.

Note:

  • If you attempt to enter details for any pension fund that is not defined at company setup time, Payroll Active will reject the details and print  PENSION SCHEME NOT SET UP  on the Input Error Report.
  • The following reports and documents can be affected as a result of processing pension details:
    • Input Error
    • Exception
    • Personal Record
    • Amendment
    • Reconciliation Summary
  • When specifying a pension fund number, Payroll Active accepts one or two numeric characters (for example 01 or 1 is acceptable).

See

  • EMPLOYEE:
    • for details of how to set pensions beneficiary details.
    • for details of how to override the number of pay periods used in the calculation of pension contributions.
  • TAX, for information about the effect of pensions on taxable pay.

PENSIONS REFORM ADDITIONAL DOCUMENTATION

New datacodes added to this document that relate to pensions reform / auto enrolment have been documented below as a brief summary of valid input. For in-depth usage of these codes please see the separate “Auto Enrolment Product Description”.

PENSIONS PAYROLL ITEMS

ADD TO PENSION FUNDP000

Use P000 to add an employee to a specified pension fund. Format nn/ADD

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99.

Example

To add the employee to pension fund 05:

P000 05/ADD

Note:

  • If an employee is to be a member of a pension fund, you must add the employee to the pension fund using this payroll item.
  • The pension fund number must be defined at company set-up time.
  • An employee can be a member of up to nine pension funds.
  • SDWorx-Pay creates the pension fund for the employee and sets the date of joining the pension fund to the pay period credit date, which you can replace using Date of joining fund/P006.
  • Use Delete pension fund/P999 to delete the pension fund for this employee.
  • Use Stop or restart contributions/P003 to prevent employer and employee contributions or to accept them.
EMPLOYEE QUALIFYING PENSION SCHEMESP001

Use P001 to enter up to 4 qualifying pension schemes for the employee.

Format 1

NN

or

NN/NN

or

NN/NN/NN

or

NN/NN/NN/NN

Where each instance of NN is a number from 00 to 99 representing a pension scheme number. Each specified scheme number must be for a pension scheme that has already been set up at company level. Furthermore, the scheme must be set to be a pension reform qualifying scheme (type Q).

Format 2

DELETE

To delete all previous entries of employee qualifying schemes enter DELETE

Note:

  • It is permissible to enter a single numeric character in any of the facets. If this is done the system will automatically insert a leading zero character. Thus: 1/2/03/42 will automatically be read as 01/02/03/42
EMPLOYEE ENTITLED PENSION SCHEMESP002

Use P002 to enter up to 4 pension reform entitled pension schemes for the employee.

Format 1

NN

or

NN/NN

or

NN/NN/NN

or

NN/NN/NN/NN

Where each instance of NN is a number from 00 to 99 representing a pension scheme number. Each specified scheme number must be for a pension scheme that has already been set up at company level. Furthermore, the scheme must be set to be a either a pension reform qualifying scheme or joining scheme (types Q or J).

Format 2

DELETE

To delete all previous entries of employee pension reform entitled pension schemes enter DELETE

Note:

  • It is permissible to enter a single numeric character in any of the facets. If this is done the system will automatically insert a leading zero character. Thus: 1/2/03/42 will automatically be read as 01/02/03/42
STOP OR RESTART CONTRIBUTIONSP003

Use P003 to stop or restart contributions to the specified fund.

Format 1

nn/STOP

Where nn is the pension fund number, consisting of one or two numeric characters between 01 and 99, and STOP indicates that contributions from this employee to the specified fund are to be stopped.

Example

To stop contributions to fund 5:

P003 5/STOP

Format 2

nn/RESTART

Where nn is the pension fund number, consisting of one or two numeric characters between 01 and 99, and RESTART indicates that contributions from this employee to the specified fund are to be restarted.

Example

To restart contributions to pension fund 05:

P003 05/RESTART

Note:

  • If you enter STOP, Payroll Active does not calculate and deduct employer and employee contributions. If the pension fund calculations are already stopped, Payroll Active prints  PENSION SCHEME IS ALREADY STOPPED within Exception.
  • If you enter RESTART, Payroll Active calculates and deducts employer and employee contributions as normal. If the pension fund is live, Payroll Active reports  PENSION SCHEME IS NOT STOPPED within Exception
POSTPONEMENT PERIODSP004

Use P004 to enter the employee auto-enrolment postponement periods.

Format

nn

Where n or nn is the number of periods that the employee’s automatic pension enrollment is additionally to be postponed by. The minimum (and default) postponement periods is 0. The maximum number of postponement periods is governed by the pay frequency of the company and must not exceed 3 months:

  • For monthly companies, the maximum is 2 (current plus up to 2 more)
  • For 4-weekly companies, the maximum is 2 (current plus up to 2 more)
  • For fortnightly companies, the maximum is 5 (current plus up to 5 more)
  • For weekly companies, the maximum is 12 (current plus up to 12 more)
PENSION FUND MEMBERSHIP NUMBERP005

.

Use P005 to enter the employee’s membership number.

Format

nn/aaaaaaaa

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and aaaaaaaa is the membership number, consisting of up to 8 alphanumeric characters.

Example

The employee’s membership number of fund 05 is AB13579:

P005 05/AB13579

Note:

  • The pension company provides the employee’s membership number.
  • Payroll Active prints the membership number on the employee’s Personal Record .
DATE OF JOINING FUNDP006

Use P006 to replace the date that the employee joined the pension fund, which Payroll Active holds against P006.

Format

nn/ddmmyyyy

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and dd is the day, mm is the month and yyyy is the year.

Example

If the employee has joined pension fund 05 on 1st February, 1994:

P006 05/01021994

Note:

  • When you add an employee to a pension fund using Add to pension fund/P000, Payroll Active automatically sets the date of joining the pension fund to the period credit date. If required, replace this date using P006
  • Payroll Active can display the joining date in the user-defined Pension Report
DATE OF LAST CONTRIBUTIONP007

.

Use P007 to replace the date of the last contribution that the employee makes to the pension fund, which Payroll Active holds against P007.

Format

nn/ddmmyyyy

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and dd is the day , mm is the month and yyyy is the year.

Example

To replace the existing date of the last contribution to pension fund 05 to 17th February, 1993:

P007 05/17021993

Note:

  • In every run where contributions are calculated, the date of the last contribution is set to the current pay period credit date. This means that when a pension fund is stopped, the true date of the last contribution is held. Use P007 to replace this date.

If you replace the date for a pension fund into which contributions are still being made, Payroll Active will reset the date to the current pay period credit date.

  • Payroll Active can display the joining date in the user-defined Pension Report.
AUTOMATIC ENROLMENT OR OPT-IN OF PENSIONS REFORMP008

Use P008 to cause the employee to be opted-in to pensions reform or automatically enrolled in a pensions reform qualifying scheme.

Format 1

AUTOENROL

or

AUTOENROL/DDMMYYYY

Use AUTOENROL

Format 2

OPTIN

or

OPTIN/DDMMYYYY

Format 3

JOIN

or

JOIN/DDMMYYYY

NOTES:

  • If a date is entered in any of the three formats, a staging date must first have been entered in company settings. Furthermore, the date entered here must not be earlier than that staging date.
  • If the employee is already enrolled in a qualifying fund, then P008 will be rejected.
  • For any of the three formats, if the employee has already completed enrolment, then P008 will be rejected.
  • If either the OPTIN on JOIN formats are used and the employee has already opted-in to pensions reform, then P008 will be rejected
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
OPT-OUT OF PENSIONS REFORMP009

Use P009 to set the employee to being opted out of pensions reform auto-enrolment.

Format 1

OPTOUT/DDMMYYYY/REFUND

Format 2

OPTOUT/DDMMYYYY/NOREFUND

NOTES:

  • A staging date must first have been entered in company settings. Furthermore, the date entered here must not be earlier than that staging date.
  • A pension period end date must first have been entered in company settings. Furthermore, the date entered here must not be later than that pension period end date.
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
EMPLOYEE CONTRIBUTIONP010

Use P010 to enter an amount or a percentage value that Payroll Active uses to calculate the employee’s permanent contribution. Format 1 nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the contribution amount in pence, up to 11 numeric characters.

Example

The employee is contributing £20.00 to fund 01 each pay period:

P010 01/2000 Format 2

nn/%%%%%%%

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and %%%%%%% is the percentage of pay that Payroll Active  uses to calculate the contribution, up to 7 numeric characters and to three decimal places.

Example

The employee is contributing 12.5% of pay to fund 05 each pay period:

P010 05/12500

Note:

  • The company set-up details for each pension fund can specify one or more of the following:
    • a standard flat amount to be deducted from all employees belonging to the fund. In this case, Payroll Active holds that amount against P010, and the amount you enter against P010 will be deducted in addition to the standard flat amount for this employee.
    • a percentage value on which pension deductions will be calculated for all employees belonging to the fund. In this case, Payroll Active holds the calculated amount against P010, and the amount you enter against P010 will be deducted in addition to the calculated amount for this employee.
    • that a percentage value can be entered at employee-level. If you enter a percentage value, the resulting calculated contribution will be held against P010 and deducted in place of the company-level percentage contribution.
    • neither a standard flat amount nor a percentage value. In this case, the amount you enter against P010 is the permanent contribution for this employee.

This means that an employee’s contribution can be the sum of up to three separate calculations:

  • The company-level flat rate amount (plus any employee-level flat rate amount).
    • The company-level percentage calculated amount (plus any employee-level flat rate amount).
    • The employee-level percentage calculated amount (which overrides any companylevel percentage calculated amount).
  • For percentage calculations, a minimum and maximum payment value can be specified at company set-up time:
    • Minimum: the amount that an employee must earn each pay period before Payroll Active calculates and deducts the contribution.
    • Maximum: the maximum amount that an employee can earn each pay period on which pensions will be calculated and deducted.
  • For percentage calculations, company set-up details specify the type of earnings on which the percentage will be based. They will be one of:
    • Pensionable earnings
    • A specified earnings accumulator
    • Stored current effective pensionable earnings
    • Stored future effective pensionable earnings
    • Current and/or future effective earnings that you enter directly
    • Earnings subject to NI
  • Use Employee contribution increase or decrease/P011 or P012 to increase or decrease the employee’s contributions this time only.
  • Use Employee contribution replacement/P015 to replace the employee’s contribution this time only
EMPLOYEE CONTRIBUTION INCREASEP011
EMPLOYEE CONTRIBUTION DECREASEP012

.

Use P011 or P012 to increase or decrease the employee’s contribution by an amount,this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the increase or decrease in the contribution amount in pence, up to 11 numeric characters.

Example 1

The employee’s contribution to fund 01 is increased by £7.50 for this this only:

P011 01/750

Example 2

The employee’s contribution to fund 15 is decreased by £7.50 for this time only:

P012 15/750

Note:

  • You can increase or decrease employee’s contributions that are specified at company set-up time either as flat rate amounts or calculated as percentages of earnings.
  • Use Employee contribution/P010 to set the employee’s permanent contribution.
  • Use Employee contribution replacement/P015 to replace the employee’s contribution this time only.
  • If you attempt to adjust an employee’s contribution using P011 or P012 in the same pay periodas using Employee contribution replacement/P015, P011 or P012 will fail and the message PENSION THIS TIME OVERRIDE is printed on the Input Error Report.
  • You can enter successive amounts against each of P011 and P012 in the same pay period – Payroll Active totals the amounts against each, and increases or decreases the employee’s contribution accordingly.
EMPLOYEE CONTRIBUTION REPLACEMENTP015

Use P015 to replace the employee’s contribution amount this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new contribution amount in pence, up to 11 numeric characters.

Example

The employee’s current contribution to fund 05 is replaced with the amount £27.50 for this time only.

P015 05/2750

Note:

  • You can replace employee contributions in this way for pension funds that are specified at company set-up time either as flat rate amounts or calculated as percentages of earnings.
  • Use Employee contribution/P010 to set the employee’s permanent contribution.
  • Use Employee contribution increase ordecrease/P011 or P012 to increase or decrease the employee’s contributions this time only.
  • Each pay period, Payroll Active processes employee contribution amounts and adjustments in the following order:
    • Any amount or percentage value that you have entered against Employee contribution/P010.
    • Any amount you have entered against Employee contribution replacement/P015.
    • Any amount you have entered against Employee contribution adjustment/P011 or P012. Adjustments will be rejected if the contribution has been replaced (using  Employee contribution replacement/P015.

Payroll Active adds the resulting contribution deducted for this pay period to the following totals:

  • Employee contribution total this employment/P017.
    • Employee contribution this tax year/P018.
    • Employee contribution total this pension period/P019.
EMPLOYEE CONTRIBUTION TOTAL THIS EMPLOYMENTP017

Use P017 to replace the total value to-date of the employee’s contributions to this pension fund during the employee’s current period of employment.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employee contributions this employment to fund 15 is £5469.45:

P017 15/546945

Note:

  • Use Employee contribution this tax year/P018 to replace the current total value to-date of the employee’s contributions to this pension fund in this tax year.
  • Use Employee contribution total this pension period/P019 to replace the current total value to date of the employee’s contributions to this pension fund in this pension period.
EMPLOYEE CONTRIBUTION THIS TAX YEARP018

Use P018 to replace the total value to-date of the employee’s contributions to this pension fund in this tax year.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employee contributions this tax year to fund 05 is £3467.50. P018 05/346750

Note:

  • If you replace the employee’s total contributions this tax year, also make suitable adjustments to the employee’s total contributions this pension period, held against Employee contribution total this pension period/P019.
  • If you replace the total employee contributions this tax year, the employee’s taxable earnings may be affected
  • Payroll Active zeroises the value held against P018 prior to the start of the new tax year.
  • Use Employee contribution total this employment/P017 to replace the current total value to-date of the employee’s contributions to this pension fund during the employee’s current period of employment.
EMPLOYEE CONTRIBUTION TOTAL THIS PENSION PERIODP019

Use P019 to replace the total value to-date of the employee’s contributions to this pension fund deducted during the current pension period.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employee contributions deducted during the current pension period for fund01 is £1341.00:

P019 01/134100

Note:

  • If the current pay period is the first in a new pension period, Payroll Active zeroises the employee contribution total for the last pension period, prior to the current pay period update of totals.
  • The company calendar specified at company set-up time for each pension fund determines each fund’s start period. The end of the pension fund year is read as the preiod preceding the start period.
  • If you replace the employee’s total contributions this pension period, also make suitable adjustments to the total employee contributions this tax year, held against Employee contribution this tax year/P018.
  • Use Employee contribution total this employment/P017 to replace the current total value to-date of the employee’s contributions to this pension fund during the employee’s current period of employment.
EMPLOYEE SUPPLEMENTARY CONTRIBUTIONP020

Use P020 to enter an amount which represents the employee’s permanent supplementary contribution to the pension fund.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the employee’s supplementary contribution in pence, up to 11 numeric characters.

Example 1

The employee’s supplementary contribution to fund 05 is £12.50, deducted each pay period:

P020 05/1250

Example 2

The employee’s supplementary contribution to fund 05 is permanently stopped.

P020 05/0

Note:

  • You can enter only amounts for supplementary contributions.
  • Use Employee supplementary contribution increase or decrease/P021 or P022 to increase or decrease the employee’s supplementary contributions this time only.
  • Use Employee supplementary contribution replacement/P025 to replace the employee’s supplementary contribution this time only.
EMPLOYEE SUPPLEMENTARY CONTRIBUTION INCREASEP021
EMPLOYEE SUPPLEMENTARY CONTRIBUTION DECREASEP022

Use P021 or P022 to increase or decrease the employee’s supplementary contribution by an amount, this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the increase or decrease in the supplementary contribution amount in pence, up to 11 numeric characters.

Example 1

The employee’s supplementary contribution to fund 05 is increased by £2.50 this time only:

P021 05/250

Example 2

The employee’s supplementary contribution to fund 01 is decreased by £1.50 this time only:

P022 01/150

Note:

  • Use Employee supplementary contribution/P020 to set an employee’s supplementary contribution.
  • Use Employee supplementary contribution replacement/P025 to replace the employee’s supplementary contribution this time only.
  • If you attempt to adjust an employee’s supplementary contribution using P021 or P022 in the same pay period as using Employee supplementary contribution replacement/ P025, P021 or P022 will fail and the message THIS TIME PENSION OVERRIDE is displayed on Input Error.
  • You can enter successive amounts against each of P021 and P022 in the same pay period – Payroll Active totals the amounts against each, and increases or decreases the employee’s supplementary contribution accordingly.
EMPLOYEE SUPPLEMENTARY CONTRIBUTION REPLACEMENTP025

Use P025 to replace the employee’s supplementary contribution this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new contribution amount in pence, up to 11 numeric characters.

Example

The employee’s current supplementary contribution to fund 15 is replaced with the amount £2.75 this time only:

P025 15/275

Note:

  • Use Employee supplementary contribution/P020 to set the employee’s permanent supplementary contribution.
  • Use Employee supplementary increase or decrease/P021 or P022 to increase or decrease the employee’s supplementary contribution this time only.
  • Each pay period, Payroll Active processes supplementary contribution amounts and adjustments in the following order:
    • Any amount that you have entered against Employee supplementary contribution/P020.
    • Any amount you have entered against Employee supplementary contribution replacement/P025.
    • Any amount you have entered against Employee supplementary contribution increase or decrease/P021 or P022. Adjustments will be rejected if the contribution has been replaced (using  Employee supplementary contribution replacement/P025.

Payroll Active adds the resulting supplementary contribution deducted for this pay period to the following totals:

  • Employee contribution total this tax year/P018.
  • Employee supplementary contribution total this employment/P027.
  • Employee supplementary contribution this tax year/P028.
  • Employee supplementary contribution total this pension period/P029.
EMPLOYEE SUPPLEMENTARY CONTRIBUTION TOTAL THIS EMPLOYMENTP027

Use P027 to replace the total value to-date of the employee’s supplementary contributions to this pension fund during the employee’s current period of employment.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new employee total supplementary contributions this employment to fund 01 is £1346.97:

P027 01/134697

Note:

  • Use Employee supplementary contribution this tax year/P028 to replace the current total value to-date of the employee’s supplementary contributions to this pension fund in this tax year.
  • Use Employee supplementary contribution total this pension period/P029 to replace the current total value to date of the employee’s supplementary contributions to this pension fund in this pension period.
EMPLOYEE SUPPLEMENTARY CONTRIBUTION TOTAL THIS TAX YEARP028

Use P028 to replace the total value to-date of the employee’s supplementary contributions to this pension fund in this tax year.

Format

nn/ppppppppppp

Where nn is the pension fund number; two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employee supplementary contributions this tax year to fund 05 is £467.50:

P028 05/46750

Note:

  • If you replace the employee’s total supplementary contributions this tax year, also make suitable adjustments to the employee’s total supplementary contributions this pension period, held against Employee supplementary contribution total this pension period/P029.
  • Payroll Active zeroises the value held against P028 prior to the start of the new tax year.
  • If you replace the employee’s total supplementary contributions this tax year, the employee’s taxable earnings may be affected.
  • Use Employee supplementary contribution total this employment/P027 to replace the current total value to-date of the employee’s contributions to this pension fund during the employee’s current period of employment.
EMPLOYEE SUPPLEMENTARY CONTRIBUTION TOTAL THIS PENSION PERIODP029

Use P029 to replace the total value to date of the employee’s supplementary contributions in this pension period.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employee supplementary contributions this pension period to fund 01 is £1542.00:

P029 01/154200

Note:

  • If you replace the employee’s supplementary contributions this pension period, also make suitable adjustments to the total employee contributions this tax year, held against Employee supplementary contribution this tax year/P028.
  • If the current pay period is the first in a new pension period, Payroll Active zeroises the employee supplementary contribution total for the last pension period, prior to the current pay period update of totals.
  • The company calendar specified at company set-up time for each pension fund determines each fund’s end of the pension fund year and the pension period start dates .
  • Use Employee supplementary contribution total this employment/P027 to replace the current total value to-date of the employee’s contributions to this pension fund during the employee’s current period of employment
PENSION REFORM INDICATORP030

Use P030 to set the pension reform indicator.

Format 1

X

Where X is the pension reform indicator which can be ‘A’, ‘C’, ‘H’ or ‘X’

Format 2

X/DDMMYYYY

Where X is the pension reform indicator which can be ‘I’, ‘J’, ‘O’ or ‘P’ , and DDMMYYYY is a valid date.

NOTES:

  • Note that there is a different range of valid indicator values for the two formats.
  • For Format 2, a staging date must first have been entered in company settings. Furthermore, the date entered here must not be earlier than that staging date.
  • For all indicator letters other than X, the age of the employee must be between 16 and 74 (inclusive)
  • For letters ‘I’ and ‘J’ the date entered is used as the enrolment date. The optout date and the postponement date will be cleared.
  • For letter ‘O’ the date entered is used as used as the Opt-Out date. The postponement date and the enrolment date will be cleared.
  • For letter ‘P’ the date entered is used as the postponement date. The enrolment date and the opt-out date will be cleared.
  • For any valid entry of format 1, the opt-out, postponement and enrolment dates will all be cleared
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
SALARY SACRIFICE INDICATORP031

Use P031 to enter the salary sacrifice indicator for a specific pension scheme for the employee.

Format

NN/X

Where NN is the pension scheme number and X is ‘Y’ or ‘N’

  • NN may be entered as a single character, in which case the system will automatically insert a leading zero, thus P031 4/Y is the same as P031 04/Y
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
EMPLOYEE CONTRIBUTIONS SINCE ENROLMENTP032

Use P032 to replace the total value of employee contributions to a pension scheme since enrolment into that scheme.

Format

NN/nnnnnnnnnnn

Where NN is the pension scheme number and nnnnnnnnnnn is a cash amount in pence up to 11 digits. A negative value is not permitted.

  • NN may be entered as a single character, in which case the system will automatically insert a leading zero, thus P032 4/123456 is the same as P032 04/123456
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
EMPLOYER CONTRIBUTIONS SINCE ENROLMENTP033

Use P033 to replace the total value of employer contributions to a pension scheme since the employee enrolled into that scheme.

Format

NN/nnnnnnnnnnn

Where NN is the pension scheme number and nnnnnnnnnnn is a cash amount in pence up to 11 digits. A negative value is not permitted.

  • NN may be entered as a single character, in which case the system will automatically insert a leading zero, thus P033 4/123456 is the same as P031 04/123456
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
PENSIONABLE GROSS TO DATE AMOUNTP038

.

Use P038 to replace the pensionable gross to date amount for the employee’s pension fund.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new pensionable gross to date amount in pence, up to 11 numeric characters.

Example

The employee’s pensionable gross to date amount for pension fund 05 is set to zero:

P038 05/0

Note:

  • You may need to replace the gross pensionable amount when increasing or decreasing the employee or employer contributions.
EMPLOYEE CURRENT EFFECTIVE PENSIONABLE PAYP040

Use P040 to replace the employee’s current effective pensionable pay.

Format

ppppppppppp

Where  ppppppppppp is the new current effective pensionable pay in pence, up to 11 numeric characters.

Example

The employee’s current effective pensionable pay is £465.00:

P040 46500

Note:

  • Pension funds can be set up to use this item instead of the total of pensionable allowances calculated each period. That is, pensionable pay can be a fixed value.
  • It can be linked to a calendar so that it is automatically updated at specified tax periods.
  • If future effective pensionable pay is held, it will be moved to the current effective pensionable pay according to the current calendar.
  • If future effective pensionable pay is not held, then the value of the specified earnings accumulator is moved to the current effective pensionable pay according to the current calendar.
PENSIONABLE EARNINGS ZERO TO MAXIMUMP048

Use P048 to replace the value of pensionable earnings from zero to maximum as stored by the system.

Format

nnnnnnnnnnn

Where nnnnnnnnnnn is a cash amount in pence up to 11 digits.

  • To enter the total pensionable earnings without reference to the range, see P058
  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
EMPLOYEE FUTURE EFFECTIVE PENSIONABLE PAYP050

Use P050 to replace the employee’s future effective pensionable pay.

Format ppppppppppp

Where  ppppppppppp is the new future effective pensionable pay in pence, up to 11 numeric characters.

Example

The employee’s future effective pensionable pay is £357.00.

P050 35700

Note:

  • This item is used in conjunction with current effective pensionable pay so that an employee’s pensionable pay can be automatically stored at specified tax periods and then become effective at a future tax period.
TOTAL PENSIONABLE EARNINGSP058

Use P058 to replace the value of total pensionable earnings as stored by the system.

Format

nnnnnnnnnnn

Where nnnnnnnnnnn is a cash amount in pence up to 11 digits.

  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
EMPLOYER CONTRIBUTIONP110

Use P110 to enter an amount or a percentage value that Payroll Active uses to calculate the employer’s permanent contribution.

Format 1 nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the contribution amount in pence, up to 11 numeric characters.

Example

The employer is contributing £35.00 to fund 01 each pay period:

P110 01/3500

Format 2

nn/%%%%%%%

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and %%%%%%% is the percentage of pay that Payroll Active  uses to calculate the contribution, up to 11 numeric characters and to three decimal places.

Example

The employer is contributing 6.000% of the employee’s earnings to fund 05 each pay period:

P110 05/6000

Note:

  • The company set-up details for each pension fund can specify one or more of the following:
    • a standard flat amount to be deducted from the employer for all employees belonging to the fund. In this case, Payroll Active holds that amount against P110, and the amount you enter against P110 will be deducted in addition to the employer’s standard flat amount for this employee.
    • a percentage value on which employer deductions will be calculated for all employees belonging to the fund. In this case, Payroll Active holds the calculated amount against P110, and the amount you enter against P110 will be deducted in addition to the calculated employer’s amount for this employee.
    • that a percentage value can be entered at employee-level. If you enter a percentage value, the resulting calculated employer’s contribution will be held against P110 and deducted in place of the company-level percentage contribution.
    • neither a standard flat amount nor a percentage value. In this case, the amount you enter against P110 is the employer’s permanent contribution for this employee.

This means that an employer’s contribution can be the sum of up to three separate calculations:

  • The company-level flat rate amount (plus any employee-level flat rate amount).
    • The company-level percentage calculated amount (plus any employee-level flat rate amount).
    • The employee-level percentage calculated amount (which overrides any companylevel percentage calculated amount).
  • For percentage calculations, a minimum and maximum payment value can be specified at company set-up time:
    • Minimum: the amount that an employee must earn each pay period before Payroll Active calculates and deducts the contribution.
    • Maximum: the maximum amount that an employee can earn each pay period on which pensions will be calculated and deducted.
  • For percentage calculations, company set-up details specify the type of earnings on which the percentage will be based. They will be one of:
    • Pensionable earnings
    • A specified earnings accumulator
    • Stored current effective pensionable earnings
    • Stored future effective pensionable earnings
    • Current and/or future effective earnings that you enter directly
    • Earnings subject to NI
  • Use Employer contribution adjustment/P111 or P112 (page PEN-20) to increase or decrease the employer’s contributions this time only.
  • Use Employer contribution replacement/P115 (page PEN-21) to replace the employer’s contribution this time only
EMPLOYER CONTRIBUTION INCREASEP111
EMPLOYER CONTRIBUTION DECREASEP112

Use P111 or P112 to increase or decrease the employer’s contribution by an amount this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the increase or decrease in the contribution amount in pence, up to 11 numeric characters.

Example 1

The employer’s contribution to fund 01 is increased by £9.50 this time only:

P111 01/950

Example 2

The employer’s contribution to fund 15 is decreased by £5.50 this time only:

P112 15/550

Note:

  • You can increase or decrease employer’s contributions that are specified at company set-up time either as flat rate amounts or calculated as percentages of earnings.
  • Use Employer contribution/P110 to set the employer’s permanent contribution.
  • Use Employer contribution replacement/P115 to replace the employer’s contribution this time only.
  • If you attempt to adjust an employer’s contribution using P111 or P112 in the same pay period as using Employer contribution replacement/P115, P111 or P112 will fail and the message THIS TIME PENSION OVERRIDE is printed on Input Error.
  • You can enter successive amounts against each of P111 and P112 in the same pay period – Payroll Active totals the amounts against each, and increases or decreases the employer’s contribution accordingly
EMPLOYER CONTRIBUTION REPLACEMENTP115

Use P115 to replace the employer’s contribution with an amount this time only.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new contribution amount in pence, up to 11 numeric characters.

Example

The  employer’s current contribution to fund 01 is replaced with the amount £37.50 this time only:

P115 01/3750

Note:

  • You can replace employer contributions in this way for pension funds that are specified at company set-up time either as flat rate amounts or calculated as percentages of earnings.
  • Use Employer contribution/P110 to set the employer’s permanent contribution.
  • Use Employer contribution increase or decrease/P111 or P1 to increase or decrease the employer’s contribution this time only.
  • Each pay period, Payroll Active processes employer contribution amounts and adjustments in the following order:
    • The flat amount or amount calculated from a percentage value specified at company set-up time. If either has been specified, the amount is held against Employer contribution/P110.
    • Any amount or percentage value that you have entered against Employer contribution/P110.
    • Any amount you have entered against Employer contribution replacement/P115.
    • Any amount you have entered against Employer contribution adjustment/P111 or P112. Adjustments will be rejected if the contribution has been replaced (using Employer contribution replacement/P115.

Payroll Active adds the resulting contribution deducted for this pay period to Employer contribution total this pension period/P119

Use P119 to replace the total value to date of the employer’s contributions to this pension fund deducted during the current  pension period.

Format

nn/ppppppppppp

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99, and ppppppppppp is the new total value to-date in pence, up to 11 numeric characters.

Example

The new total employer’s contributions deducted during the current pension period for  fund 15 is £1242.00:

P119 15/124200

Note:

  • If the current pay period is the first in a new start period, Payroll Active zeroises the employer’s contribution total for the last pension period, prior to the current pay period update of totals.
EMPLOYER CONTRIBUTION TOTAL THIS PENSION PERIODP119
  • The company calendar specified at company set-up time for each pension fund determines each fund’s end of the pension fund year and the pension period start dates.
DELETE PENSION FUNDP999

Use P999 to delete the specified pension fund for the employee.

Format

nn/DELETE

Where nn is the pension fund number, consisting of two numeric characters between 01 and 99.

Example

To delete pension fund 05 for this employee:

P999 05/DELETE

Note:

  • Payroll Active will delete the specified fund only if it has zeroised the financial totals associated with the fund.  If it has not, it will prevent further calculations for this fund, and print  PENSION TOTALS NOT ZEROISED – SCHEME FROZEN  on Input Error.
  • Use Add to pension fund/P000 to add an employee to a specified pension fund.
PENSIONABLE GROSS TO DATEP998

Use P998 to replace the value of total pensionable gross to date as stored by the system.

FORMAT

nnnnnnnnnnn

Where nnnnnnnnnnn is a cash amount in pence up to 11 digits.

  • For in-depth detail of how Pensions Reform / Pensions Auto Enrolment operates see the separate document linked to at the head of this section.
Top
Payrolling Benefits In Kind -Vehicle and fuel
Pension Auto-Enrolment-

Last updated 15/3/2023 (PSP)