Understand the complexities of pensioner payrolls
In some ways a pensioner payroll is simpler to run, as National Insurance and Statutory payments do not apply. However, processing a pensioner payroll has other complexities.
The implementation of Real Time Information (RTI) and the resulting changes to new starter processes has had a huge impact on pensioner payrolls.
HMRC provides guidance for pensioner payrolls to help providers get it right. In this course we look at this guidance as well as many other issues that are vital to this process.