Questions from our Forum 16/05/2011
Thursday, May 12th, 2011Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers?
We are a retailer who pays a number of people a one off commission each year for selling Tshirts etc at University campuses etc. Whilst the commissions can be earnt over a period of 12 months , only one payment per year is actually made to each person. Should we apply normal PAYE/NI/P46 procedures for these people or is there a way of treating them as self employed on the basis that it is up to the control of each individual as to how much they can earn?
Further questions from our forum:
- How is NMW compliance determined for someone paid only commission each month?
- Where can information about private sector pay increases over the past year be found?
- A recent newsletter stated that someone earning £27,000 a year could be paid below the NMW. How is that possible?
- My wife is leaving her employer but will be receiving the SMP she is entitled to. How is her SMP affected if she starts another job straight away?
- How should a spreadsheet be structured so that P11D details can be sent to HMRC as a schedule instead of on individual forms?
- Do the options listed by a cycle scheme provider for employees to buy their cycles meet the statutory requirements?
- Some new employees started in March but their first payday fell in the new tax year. Are they entitled to receive a P60?
- The wife of the only director was entitled to SMP during 2010/11 and HMRC provided advance funding. How should the SMP be recorded for the year so that the P35 is correct?
- The calculation on the loan P11D working sheet gives a negative result. How is that shown on the P11D?
- The company’s only employee/director was paid £5,712 last year. Should the company have registered as an employer?
- Where can information be found about what is considered to be sensitive payroll data for data protection purposes, and about the rules on retention of data?

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