PAYE Question

[James2612]

Hi,
I have someone on my payroll who is paid weekly, and we acquired her last October. Before that she was being paid by a payroll company on behalf of a recruitment company.
She gets paid weekly, and the payroll company processed her hours on the week she was paid.
For example, the hours she worked on week 30 got paid on the friday of week 31 and on the payroll system it was paid as week 31 and that is what was printed on her payslip.

Is this the correct way to do this? Now we are on week 1 of 2015 i am processing the hours she did on week 52 of last years payroll.

Any help on this would be really appreciated.
Thanks
James

 

[StevensOnln1]

PAYE is operated based on the date the employee is being paid, not the period they are being paid for.

 

[James2612]

Thanks for your quick reply StevensOnln1

Can i just confirm then, that this weeks pay (for last weeks hours) should be processed as week 1 2015- 2016 but using the Tax code for last year as the new tax code is for 6th April onwards.

Thanks again for your help

 

[kevin.doran]

Yes that's correct James. When the work was carried out is immaterial, it's all based on the date of payment.

 

[David Griffiths]

The payment is correctly processed for week 1 of this year but you use this year's tax code. PAYE is solely concerned with date of payment and when the money was earned is completely irrelevant

 

[James2612]

Thanks guys,
You have really helped me out

 

[kevin.doran]

...but using the Tax code for last year as the new tax code is for 6th April onwards

Sorry, missed that bit (which is incorrect as David pointed out)