Oracle Payroll enables you to calculate employer's tax liability and deduct the appropriate sums from employee earnings. You can calculate employer and employee tax liabilities for all the taxes and statutory deductions that are applicable to your country. For example, this includes employer liability for state taxes such as State Unemployment Insurance and employee liability for federal, state and local taxes in the US, PAYE and NIC in the UK, PAYE and PRSI in Ireland, Social Security, Unemployment and Complementary Pension in France, Standard and Special tax and Social Insurance in the Netherlands, and so on. In each instance, Oracle Payroll enables you to enter details of the tax liability and process it at regular intervals.
Oracle Payroll allows you to process tax and insurance deductions for employers and employees, and helps you comply with the legislative requirements applying to your organization.
Yes. Oracle Payroll supports many country specific models of taxation, including the local, federal and state tax requirements of organizations operating in the US.
Yes. You can calculate taxes for different types of employer to represent the diversity of your organization. You can also make retrospective adjustments to allow for overpayments and underpayments.
Yes. The details of taxation policy and social security entitlements are constantly changing, but Oracle Payroll is always promptly updated so that your processing includes the most recent updates.
Yes. XML allows two-way electronic transmission of documents between HM Revenue and Customs (HMRC) and employers. Oracle UK Payroll has developed a specified formatted file that, if used in conjunction with third party software, or the Oracle B2B solution can be transmitted via the Internet to the HMRC.
You can use Oracle HR to update your records throughout the year to show all the Class 1A National Insurance contributions for which your organization is liable. You can make this information available to employees so that they can their NI liabilities. You can then generate a report to view the final details and you can submit the complete and validated records to HMRC to comply with all reporting requirements.
PAYE is the system used to collect income tax from all taxable income paid to employees under Schedule E.
The amount of PAYE calculated depends on earnings subject to tax, including taxable benefits. Taxable pay can be reduced by employee payments made to authorized company pension schemes, or by employee donations to charities, to an agreed maximum. For more information on the definitions of earnings subject to tax, see The Employer's Further Guide to PAYE and NICs. CWG2.
The Tax Office with which your enterprise is registered administers the tax records of your employees. This office issues a tax code for each employee which determines how the tax is to be collected, and whether the basis for calculation is to be cumulative or non-cumulative. Valid tax codes are as follows:
The number, when multiplied by ten and nine added, represents the total tax free pay available in the year calculated by the system. The letter denotes what type of allowance is applicable:
Current valid codes for 05/06 are L, P, T, V or Y. These may change for each Tax Year.
The number, when multiplied by ten and nine added, represents the additional taxable pay for the year.
Codes and meanings:
D0: taxed at higher than basic rate
D1: all PAYE is calculated using Additional Higher Rate (45%), with no tax free pay allowance
NT: no tax deducted
BR: tax deducted at the basic rate with no tax free allowance
NI: exempt from PAYE but not NIC, for students working during the vacation when NT should not be issued without prior permission of the Tax Office.
S: indicates liability to the Scottish Variable Rate which the Scottish Parliament may choose to implement. The S code will precede the code number or code prefix. The layout of the tax code information file supplied by HMRC has been changed to accommodate the S indicator.
SBR: all PAYE is calculated using Basic Rate (20%), with no tax free pay allowance.
Note: This tax code is applicable only to Scottish users.
SD0: all PAYE is calculated using Intermediate Rate (21%), with no tax free pay allowance.
Note: This tax code is applicable only to Scottish users.
SD1: all PAYE is calculated using higher rate, with no tax-free pay allowance.
Note: This tax code is applicable only to Scottish users.
SD2: all PAYE is calculated using top rate, with no tax-free pay allowance.
Note: This tax code is applicable only to Scottish users.
The tax year starts on 6 April one year and ends on 5 April the following year. Each tax year may be referred to as a combination of the two partial calendar years, for example, 05/06. The calendar can be based either on a weekly frequency or on a calendar month frequency.
The first tax week, known as Week 1, runs from April 6 -12. Week 2 runs from April 13 -19, and so on through the year.
As the year is not perfectly divisible by 7, an extra week is necessary. For non-leap years Week 53 is April 5, and for leap years Week 53 is April 4 -5.
Monthly calendars also start from 6 April. Month 1 is from April 6 - May 5, and so on through the year.
These dates are subject to change for specific Tax Years
6 April - start of year
19 May - last date for sending year end returns
31 May - last date for delivery of employees' P60 forms
6 July - last date for sending P9Ds and P11Ds
19 July - last date for payment of Class 1A NICs on cars and fuel
5 April - end of tax year
The tax period to use for calculating PAYE is the period in which the payment date falls. For example, the weekly payment date April 14 is in Week 2, and the monthly payment date April 5 is in Month 12.
Tax tables are provided in either printed or computer version, and sometimes there is a small difference on the amount of tax calculated. Both are correct.
Oracle Payroll calculates PAYE using the formula issued by HMRC to computer users. This formula is incorporated in the startup data for the product.
Your local HMRC office has a three digit HMRC office number, and each PAYE scheme administered by your enterprise has an individual Employer's PAYE reference number. This is normally a letter followed by up to nine alphanumeric characters.
Oracle Payroll provides as startup data all the elements, balances and other components you need to correctly administer PAYE. It also provides legislative upgrades to keep your payroll processing up to date with current legislation.
If you include employees in more than one payroll run each processing period, Oracle Payroll's calculations for tax deductions take into account the sums already deducted in that period.
The system provides balances for Taxable Pay and PAYE, both of which include dimensions that correctly sum up all the necessary run results. The PAYE balance is fed only by the amount of PAYE paid. The run results passed to the Taxable Pay balance, however, are identified by balance feeds that you define.
If you have payrolls that are reported under different tax reference numbers, you may sometimes have the requirement to transfer employees between these payrolls. If you want to change an assignment's tax district reference number, you must terminate the assignment and start it with the new tax district reference number. In such cases, the tax balance will restart from zero, and you should issue a P45 for the assignment.
Note: If you transfer employees between payrolls having the same tax reference number, the balances continue to accumulate as before.
You must ensure that the PAYE reference for a payroll remains the same throughout a tax year to avoid generating incorrect statutory reports. You can change the PAYE reference for a payroll at the start of a new tax year, 6th April. However, if you have already executed one or more payroll runs in a tax year, changing the PAYE reference for the payroll with a retrospective effective date can result in incorrect statutory reports.
The following table shows the tax deduction elements defined by Oracle Payroll for PAYE administration and supplied as part of startup data.
| Element Name | Processing Type | Classification | Processing Priority |
|---|---|---|---|
| PAYE Details | Recurring | PAYE | 5001 |
| PAYE | Nonrecurring | PAYE | 5002 |
| PAYE Refunds | Nonrecurring | Information | 5003 |
You must link these elements to the appropriate payrolls before they can be given to employees and included in payroll runs. If you have set up segments of the Cost Allocation key flexfield to receive entries at the element level, you should enter these account codes in the Element Link window when you link the PAYE elements to your payrolls.
The recurring element PAYE can process after termination to allow for payments to employees who have left, but who may still be entitled to receive late payments.
You can include the PAYE elements, along with NI elements, in an element set, then select this set in the HR:Non-Updateable Element Set user profile option. This prevents users changing the entry values of these elements in the Element Entries window. They should use the Statutory Details window instead.
Note: From April 2018, you can no longer use EDI processes. To upload new starter details, use the New Starter (RTI) tab to enter the details.
Use the Statutory Details window to enter P45 or P46 details for a new starter. You can also specify that this information should be sent to HMRC by EDI.
To enter P45(3) details for a new employee
If you want to send these details by EDI, select the Send EDI check box.
Enter the Previous Employer's PAYE Reference for this employee. This is a mandatory field.
Enter the date on which this employee left the previous employer. This is a mandatory field.
Enter the Previous Tax Code and Previous Tax Basis. The Previous Tax Code is a mandatory field.
Enter the Last Payment Period Type and Last Payment Period.
Enter the Previous Tax Paid Notified details.
Select the Continue Student Loan Deductions check box if required.
Select the Not Paid Between Start and 5- Apr check box if an employee will not be paid in the current tax year. The P45PT3 EDI file will contain a record (ATT2 58) to inform HMRC not to expect a P14 (EOY) return for the employee this year.
To enter P46 Information
Select the Send Employer Default Statement C EDI check box to send the default form to the HMRC in the absence of an employee's completed P46 or P45(3). Once you select this and the default form is ready to be sent to the HMRC, you cannot send the employee's completed P46 for the same assignment in the same EDI file.
Select the Default EDI Sent check box if required. If you select and save the Default P46 statement, then the application displays a warning message stating that the tax code must be BR for the default.
Note: By default, the P46 statement is always 'C' (Other job or pension) for the assignment for which you choose to send a Default P46.
Enter the P46 Statement type. Select from:
Note: Once you select the completed P46 to send, the P46 Statement becomes mandatory. You can then send a completed P46 or P45(3) for that assignment. However, once a completed P46 is send to the HMRC, you cannot send the Default P46.
A -- First regular job since leaving full-time education.
B -- Only or main job.
C -- Receives a pension as well as the income from this job.
If you want to send this information to HMRC by EDI, check the Send EDI check box.
To enter P46 Pension Information
Enter the Date Pension Started.
Enter the Annual Pension amount. Ensure this value is not less than zero.
Note: When you select the Send EDI check box, the Date Pension Started and Annual Pension are mandatory.
Enter the Prev Employers PAYE Ref and Date Left Prev Employer details.
Enter the Prev Tax Code and the Prev Tax Basis details.
Enter the Last Payment Period Type and Last Payment Period information.
Select the Recently Bereaved check box, if applicable.
If you want to send this information to HMRC by EDI, check the Send EDI check box.
The Statutory Details window lets you enter and view an employee's PAYE and NI information on one screen. You can inspect the check box information displayed at the top of the window to show whether the employee has:
NI multiple assignments
PAYE aggregated assignments
If you want to change the entries in the multiple assignment and aggregated assignment check boxes, make your changes on the Employment tab of the Person window. You cannot change them in the Statutory Details window.
Note: You can only make changes if you have not run your payroll in the current tax year.
However, you can manually check the Excluded from WNU check box to specify that this employee should not be included in future Works Number Updates. This typically occurs in response to a HMRC notification that they do not need further updates for this employee.
Link the PAYE Details element to your payrolls. You can enter defaults at the link level for the input values so that no assignment is processed without a valid code being present. It is important to ensure that you enter a valid code because validation is not available at this point.
To enter tax details for an employee
Query the employee assignment and choose the Tax Information button.
Choose the PAYE Details tab. The P45 information indicates:
That a P45 has been issued, and the date on which it was issued
Whether the P45 was manually issued
The override date, if one exists, for the P45. You can set an override date to indicate that you want to produce a P45 for a terminated assignment at an earlier date than the date previously scheduled by Oracle Payroll.
Whether the P45 has been sent
If the P45 has been printed and submitted to a different tax office.
Change your effective date if required.
Note: The Statutory Details window is now datetracked.
Enter the employee's tax code.
When you enter the tax code a validation formula is run to ensure that it is in the correct format.
Note: At the start of a new tax year there may be a statutory requirement to either uplift or reduce particular suffix codes because of budgetary changes. New codes that are introduced will not validate until you are datetracked to the effective period. For example, you cannot enter a P code prior to 6 April 1999.
Enter Cumulative or Non Cumulative as the employee's tax basis.
At the start of a new tax year all tax codes except D0 that have a tax basis of N should be changed to C.
Record new employees' previous taxable pay and tax paid on P11 with previous employers in the current tax year.
Note: If you subsequently receive a P6 with different figures, enter the new figures. These are included in the PAYE calculation for cumulative based employees and reported separately on the End of Year Reports. They are not included in Taxable Pay or the PAYE balances.
If any tax is refundable, select the refundable category from the list. There are four choices:
Yes: Make the refund.
Trade Dispute: The refund is withheld as the employee is currently involved in a trade dispute.
Enter the Authority - for example, P6, P45 etc and the Message Date and Issue Date. Note that these fields also automatically update to display the latest authority for the PAYE Details.
You can calculate and report on PAYE for those employees who have multiple assignments. You can specify that multiple assignments for an employee should be aggregated as a single PAYE assessment.
If you do not want your assignments to be processed as aggregated for PAYE you can continue to process separate assignments as currently. You do not need to make any changes to the way in which you work.
To set up aggregated PAYE
You use the Employment tab on the Person window to indicate that assignments for this person are to be processed as aggregated
See Entering Employment Information for Employees and Applicants, Oracle HRMS Workforce Sourcing, Deployment and Talent Management Guide
Once you indicate on the Person window that assignments are to be processed as aggregated, then this applies to all assignments for this person within this tax district. You cannot exclude any one of these multiple assignments from the aggregated processing.
Define the employee's PAYE information.
See Entering Employee PAYE Details
You can produce a P45 as soon as an assignment has ended rather than waiting until a later default date. You do this by setting an override date to specify the date at which you want to produce the P45.
Note: Do not use the Element Entry Values window to update the PAYE information. If you make your changes in the Element Entry Values window, they are not automatically updated in the aggregated assignments.
Run the Start of Year process to upload tax code changes for the aggregated assignments.
This report shows details of employees':
PAYE and National Insurance deductions
Working Tax Credits
Statutory Paternity Pay and Statutory Adoption Pay
From 6th April 2003 NI rebates do not appear as a separate category on the Tax Payments Listing. This is because rebates are now included as part of a single net contribution value.
You run the report in the Submit Requests window.
To run the Tax Payments Listing
In the Name field, select the report name.
In the Parameters window, select a payroll and payroll period for which you want to see the information.
If you want to see information just for a consolidation set, select the name of the set.
You can see the information listed either by employee name or assignment number. Select one of these as your sorting classification.
Choose the Submit button.
You run the report in the Submit Requests window.
To run the Tax Payments Listing - Batch
In the Name field, select the report name.
In the Parameters window, select the payroll group and payroll period for which you want to see the information.
You can see the information listed either by employee name or assignment number. Select one of these as your sorting classification.
Select Yes to view a summary.
Click Submit.
Primary Class 1 National Insurance Contributions (NIC) are payable by every employee, on earnings subject to NIC, unless exempted because of age or employment contract. Secondary Class 1 National Insurance contributions are payable by the employer. National Insurance is collected by HMRC through the PAYE system.
If your enterprise runs a defined benefits occupational pension scheme, employees in the scheme may contract out of the State scheme. In this case both the employee and employer pay reduced National Insurance contributions.
The amount of NIC payable by employees can depend on the following factors:
NI category
Earnings subject to NIC
Age
Pension arrangements
Earnings period
Method of calculation
Number of occurrences of the earnings period
Arrears
The most commonly used category codes are: A, B, C, D, E, J, L, and X. Use them as follows:
Employees between the ages of 16 and the state pension age pay standard rate contributions in these categories:
A -- not contracted out
D -- contracted out for members of COSR schemes
Married women and widows who have a valid Certificate of Election pay reduced rate contributions in these categories:
B -- not contracted out
E -- contracted out for members of COSR schemes
Deferred categories are:
J -- Not contracted out, and has deferment.
L -- Contracted out in COSR scheme, and has deferment.
Employees over state pension age.
C -- Contracted in only.
Oracle Payroll no longer records the notional employee contribution for NI category C. Make sure that you remove from category C any of your employees who have a deferment certificate.
Category X indicates that there are no contributions.
Earnings that are subject to NIC may be different from gross pay or taxable pay figures. They normally include all money payments to the employee and exclude any benefits paid to third parties on the employee's behalf.
Each tax year certain thresholds are announced: the Lower Earnings Limit (LEL), Primary Threshold (PT), Secondary Threshold (ST), Upper Accrual Point (UAP) and the Upper Earnings Limit (UEL). LEL is the minimum amount of earnings on which NIC may be paid for the current year, and UEL is the maximum amount of earnings that the employee's contribution of Class 1 can be based on. If the employee's earnings are less than the LEL figure, no NIC is deducted and there is no entitlement to benefits based on NICs.
For the Employer's secondary contributions there is a Secondary Threshold ST below which the employer pays no contributions.
For the Employee's primary contributions there is a Primary Threshold PT below which the employee pays no contributions.
Both Employee and Employer pay Not Contracted Out rate on earnings above the Upper Accrual Point (UAP).
There is no UEL for the employer's secondary contributions. In addition, since the tax year 1991/1992 the employer has a liability to pay Class 1A contributions on the taxable benefit of a number of benefits provided to the employee.
There is no liability for either primary or secondary contributions if the employee is under the age of 16 years.
There is no primary contribution when the employee is above the state pensionable age.
Employees who are members of occupational pension schemes are contracted out of the State Earnings Related Pension Scheme (SERPS). Their NIC is reduced by the amount that would have been paid into SERPS.
From April 2000 there is a further rebate for standard rate employees who are members of a contracted out occupational pension scheme.. The rebate is a percentage of the earnings between the LEL and the employee's earnings threshold.
There are four basic earnings period types for NIC:
Daily
Weekly
Calendar Monthly
Annual
Weekly and Calendar Monthly are for employees on weekly or monthly payrolls. Annual is for directors or office holders. Daily is used for periods of more than seven days that do not fall into weekly or monthly categories.
You can make more than one regular payment to an employee within the earnings period. For example, employees with a week's salary retained by the employer on a 'week in hand' basis, can receive two payments in their final week.
There are two methods of calculation:
Using the National Insurance tables issued by HMRC
Using the exact percentage method
Oracle Payroll uses the exact percentage method. Both methods make use of rates and bands which may be changed annually.
NIC is calculated at the time of payment, but if you have to pay an employee for more than one period at the same time, you usually calculate NIC on the earnings for each period separately.
For example, it proves impossible to pay a new starter in the period of starting so she receives a double payment in the next period. You calculate this employee's NIC separately for each period: it should not be aggregated in the second period. The system does not calculate this method automatically for new starters, so you must enter a figure into the NI element EIT for the amount of periods to use for a manual adjustment.
If a wrong category code is used for an employee, too much or too little NIC may be deducted. You can correct this as follows:
If the employee has been overcharged, the balances maintained for year end reporting against each category code need to be corrected, and the excess deduction refunded.
If the employee has been undercharged, the balances maintained for year end reporting also need to be corrected, and the balance of secondary contributions owing must be paid to HMRC with the next payment.
However the arrears of the primary contributions may only be recovered by doubling the actual primary contribution in subsequent periods. For example, if the arrears are 20.20 and the normal period NIC contribution is 15.20, you can double the contribution to 30.40, reducing the arrears to 5. The subsequent period's normal calculation is 14.80, which you can increase to 19.80, recovering the remaining arrears. Arrears in one tax year can only be recovered from the employee in that tax year and the subsequent year. Run the NI Arrears report at EOY which lists any assignment whose NI Arrears balance figure is not zero.
NICable Benefits are employee entitlements for which an employer is liable for National Insurance contributions. This can apply to any type of benefit, be it a one off non-recurring element such as a taxi fare, or a recurring element such as medical insurance.
You can enter the taxable benefits of each staff member and view the resulting tax liability for the employer. Viewing the costs can be broken down to individuals within a specified payroll, with parameters set so that a selected period of time can be viewed if required.
Special rules apply to the calculation of NIC for directors. A person is classified as a company director if he or she is appointed under Sections 291-294 of the Companies Act 1985. Directors' earnings are chargeable to Schedule E (PAYE) income tax.
Most directors receive annual fees and bonuses. To calculate their contributions on a normal pay period basis would mean they only had to pay NIC up to the weekly or monthly Upper Earnings Limit. National Insurance for directors is therefore calculated on an annual, cumulative basis, like PAYE.
The main differences in the calculation of directors' NIC are as follows:
The use of an annual, or prorated, earnings period
Calculation on the director's cumulative earnings
Deduction of the difference between NIC paid and NIC due
Oracle Payroll uses the exact percentage method of calculation to administer company directors' NIC. The procedure takes into account changes in circumstances and recalculates the annual liability for each category each time.
For employees who become directors, NIC balances are maintained showing the director's figures in addition to the reporting balances that show contributions as an employee and as a director. The director or employer can choose to pay on account.
See: Entering NI Details for an Employee
You can create a flat file to capture P11D information from a range of sources, for example Oracle HRMS, a third party payroll product, car fleet records, or from any spreadsheet. However, your flat file must always have a consistent set of contents every time you capture information for a particular element.
This topic includes each of the following:
Primary Classifications for P11D Elements
P11D elements have one of the following primary classifications all of which are unique to P11D elements:
External Reporting
External Reporting Car 0304
External Reporting Loan
External Reporting Van 2005
External Reporting Van 2007
Guidelines on Effective Dates for P11D Elements
When you are entering effective date information for P11D elements, your entries depend on the whether employees have worked for the full financial year, or whether they have started or terminated their employment part way through a year.
| P11D Element Field | What to Enter |
|---|---|
| Effective Date | Tax year end date |
| Effective Start Date | Tax year start date |
| Effective End Date | Tax year end date |
| P11D Element Field | What to Enter |
|---|---|
| Effective Date | Termination date of employee |
| Effective Start Date | Tax year start date |
| Effective End Date | Termination date of employee |
| P11D Element Field | What to Enter |
|---|---|
| Effective Date | Tax year end date |
| Effective Start Date | Start date of employee |
| Effective End Date | Tax year end date |
The following listings specify 'Do not Enter' for the Cost allocation flexfield segments values. However, if you have configured your Cost Allocation Key flexfield for the Element entries in such a way that a segment on the flexfield is mandatory, then you will not be able to enter the entries without specifying the costing information, unless, you set the Pay Action Parameter COST_VAL_SEGS to N. If you do set this parameter to N, we recommend you only do so for your P11D responsibility, as otherwise it will affect all other responsibilities.
These are the P11D elements. Click on each element name in the list to see what information is required for P11D elements that you are adding to the Central Data Repository (CDR). If input values are automatically supplied or calculated we explicitly note that you should not enter them when you are completing the element details:
For 2017/18, in addition to the usual rate changes, there are required changes related to new legislation for Optional Remuneration Arrangements (OpRA). This enables an employee to give up an amount of cash and opt to receive a benefit in kind. Where these arrangements apply, the taxable benefit is based on the higher of the amount of cash foregone and the taxable amount of the benefit as calculated under the existing rules. The employer must determine if these new rules apply to any individual, and input the required data as necessary.
The following table indicates the OpRA related changes for P11D Elements.
| Element Name | Column1 When OpRA Rules apply, input value to be entered |
Column2 When OpRA Rules do not apply, input value to be entered |
|---|---|---|
| Vouchers or Credit Cards | Amount Foregone | Gross Amount |
| Pvt Medical Treatment or Insurance | Amount Foregone | Cost or Market Value |
| Assets Transferred | Amount Foregone | Cost or Market Value |
| Other Items | Amount Foregone | Cost to You |
| Other Items Non 1A | Amount Foregone | Cost to You |
| Services Supplied | Amount Foregone | Cost to You |
| Assets at Emp Disposal | Amount Foregone | Cost to You |
| Expenses Payments | Amount Foregone | Cost to You |
| Payments Made for Emp | Amount Foregone | Cash Equivalent |
| Int Free and Low Int Loans | Amount Foregone | Cash Equivalent |
| Car and Car Fuel 2003_04 | Cash Foregone Car Cash Foregone Car Fuel |
NA |
| Car and Car Fuel 2003_04 | Cash Foregone Van Cash Foregone Van Fuel |
NA |
| Mileage Allowance and PPayment | OpRA Rules Apply | NA |
| Living Accomodation | Amount Foregone – Compared to Rent Employer and Annual Value and the greatest of the three is taken. Subsequently, it is compared to the calculated Interest Amount, and the application uses the greater of the two to calculate the additional charge. | NA |
Note: You can enter values in both the columns above that is Column1 (Amount Foregone) and Column2 (Cost to You or Market Value). If you enter a value in both the columns, then the application performs a comparison against these two fields, and the greater of the two is used for calculation.
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Assets Transferred | See Entry in Field column |
| Element Type ID | ID of the Assets Transferred element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Ben Start Date | Mandatory |
| Input Value 2 | Ben End Date | Mandatory |
| Input Value 3 | Description | See Entry in Field column |
| Input Value 4 | Asset Type: Cars Multiple Other Precious Metals Property |
Mandatory |
| Input Value 5 | Cost or Market Value | Optional |
| Input Value 6 | Amount Made Good | Optional |
| Input Value 7 | Cash Equivalent. Automatically calculated if you have entered Cost/Market Value and Amount Made Good. Only enter the Cash Equivalent manually if Cost/Market Value and Amount Made Good are not present. |
Conditional |
| Input Value 8 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 9 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Assets at Emp Disposal | See Entry in Field column |
| Element Type ID | ID of the Assets at Emp Disposal element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Assets: Aircraft Boat Corporate Hospitality Holiday Accm'dtn. Multiple Other Timeshare Accm'dtn |
Mandatory |
| Input Value 4 | Asset Description | Optional |
| Input Value 5 | Annual Value | Optional |
| Input Value 6 | Amount Made Good | Optional |
| Input Value 7 | Cash Equivalent. Automatically calculated if you have entered Annual Value and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 8 | Section 198 Claim Indicator Yes/No |
Optional |
| Input Value 9 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. You set the effective date to the year start date. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Car and Car Fuel 2003_04 | See Entry in Field column |
| Element Type ID | ID of the Car and Car Fuel element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date For leavers this may sometimes be later than the termination date. |
Mandatory |
| Input Value 3 | Car Identifier | Mandatory |
| Input Value 4 | Make of Car | Mandatory |
| Input Value 5 | Model | Mandatory |
| Input Value 6 | Date First Registered | Mandatory |
| Input Value 7 | List Price | Mandatory |
| Input Value 8 | Cash equivalent for car | Do Not Enter |
| Input Value 9 | Cash equivalent of fuel | Do Not Enter |
| Input Value 10 | Fuel Type Battery Electric Diesel E85 Bioethanol Hybrid Electric LPG/CNG LPG/CNG & Petrol LPG/CNG & Petrol Conversion Petrol |
Conditional |
| Input Value 11 | CO2 Emissions | Conditional |
| Input Value 12 | No. of days unavailable | Optional |
| Input Value 13 | Do Not Enter | |
| Input Value 14 | Do Not Enter | |
| Input Value 15 | Do Not Enter | |
| Entry Information Category | GB_EXTERNAL REPORTING CAR 0304 | |
| Entry Information 1 | Accessories | Optional |
| Entry Information 2 | Capital Contributions Made | Optional |
| Entry Information 3 | Private Use Payments | Optional |
| Entry Information 4 | Engine cc | Conditional |
| Entry Information 5 | Car Benefit Full Year | Do not enter |
| Entry Information 6 | Total Days Unavailable | Do not enter |
| Entry Information 7 | Car Unavailable Value | Do not enter |
| Entry Information 8 | Benefit Percentage | Do not enter |
| Entry Information 9 | Alternative Power Discount Percentage | Do not enter |
| Entry Information 10 | Do not enter | |
| Entry Information 11 | Fuel Benefit | Optional |
| Entry Information 12 | Date Free Fuel Withdrawn | Optional |
| Entry Information 13 | Free Fuel Reinstated | Optional |
| Entry Information 14 | Additional Withdrawn Fuel Days | Do not enter |
| Entry Information 15 | Fuel Benefit Full Year | Do not enter |
| Entry Information 16 | Fuel Benefit Unavailable Value | Do not enter |
| Entry Information 17 | Valid Benefit End Date | Optional |
| Entry Information 18 | Cash Foregone Car | Optional |
| Entry Information 19 | Cash Foregone Car Fuel | Optional |
| Entry Information 20 - 30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Expenses Payments | See Entry in Field column |
| Element Type ID | ID of the Expenses Payment element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Expenses Type: Allowance for Business Travel. Entertainment. Multiple. Non-qualifying Relocation. Other. Personal Incidental Expenses. Travel and Subsistence. Use of Home Telephone. Work Done at Home. (Choose one of these). |
Mandatory |
| Input Value 4 | Cost to You | Optional |
| Input Value 5 | Amount Made Good | Optional |
| Input Value 6 | Cash Equivalent. Automatically calculated if you have entered Cost to You and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 7 | Description. Should be entered when expense type is Other. |
Conditional |
| Input Value 8 | Trading Organization Indicator | Optional |
| Input Value 9 | Section 198 Claim Indicator Yes/No |
Optional |
| Input Value 10 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Int Free and Low Int Loans | See Entry in Field column |
| Element Type ID | ID for the Int Free and Low Int Loans element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Number of Joint Borrowers | Mandatory |
| Input Value 4 | Amount Outstanding at 5th April | Mandatory |
| Input Value 5 | Max Amount Outstanding | Mandatory |
| Input Value 6 | Total Interest Paid | Mandatory |
| Input Value 7 | Date Loan Made | Conditional |
| Input Value 8 | Date Loan Discharged | Conditional |
| Input Value 9 | Cash Equivalent | Do not enter |
| Input Value 10 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 11 | Notes | Optional |
| Input Value 12 | Description | Optional |
| Input Value 13 | Type of Loan is: Non-qualifying Loan Qualifying Loan |
Optional |
| Input Value 14 | Amount Outstanding at Year End | Mandatory |
| Input Value 15 | Currency | Do not enter |
| Entry Information Category | GB_EXTERNAL_REPORTING_LOAN | |
| Entry Information 1 | Official Rate of Interest | Optional |
| Entry Information 2 | Annual Interest Value | Do not enter |
| Entry Information 3 | Interest Value | Do not enter |
| Entry Information 4 | Calculation Method is: Average Precise Other |
Optional |
| Entry Information 5 | Amount Foregone | Optional |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Living Accommodation | See Entry in Field column |
| Element Type ID | ID for the Living Accommodation element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Address | Optional |
| Input Value 4 | Rent Employer | Optional |
| Input Value 5 | Annual Value | Optional |
| Input Value 6 | Gross Amount | Optional |
| Input Value 7 | Amount Made Good | Optional |
| Input Value 8 | Cash Equivalent | Conditional |
| Input Value 9 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 10 | Notes | Optional |
| Input Value 11 | Emp Share Towards Cost | Optional |
| Input Value 12 | Interest Value | Do not enter |
| Input Value 13 | Number of Days | Optional |
| Input Value 14 | Rent Employee | Optional |
| Input Value 15 | Additional Charge | Do not enter |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | MARORS | See Entry in Field column |
| Element Type ID | ID of the MARORS element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Allowance Paid | Optional |
| Input Value 4 | Maximum Exempt (Must not be less than the Allowance Paid) | Optional |
| Input Value 5 | Mileage Allowance Relief | Conditional |
| Input Value 6 | Description | Optional |
| Input Value 7 | Notes | Optional |
| Entry Information Category | Do not enter | |
| Entry Information 1-30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Mileage Allowance and Ppayment | See Entry in Field column |
| Element Type ID | ID of the Mileage Allowance and Ppayment element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Mileage Allowance Payments If you do enter Mileage Allowance Payments, you must also enter Business Miles and Kind of Vehicle. |
Conditional |
| Input Value 4 | Tax Deducted Payments Mileage Allowance Payments must be greater than Tax Deducted Payments |
Conditional |
| Input Value 5 | Kind of Vehicle: Bicycle Car or Van Motorcycle |
Conditional |
| Input Value 6 | Business Miles If you do enter Business Miles, you must also enter Kind of Vehicle. |
Conditional |
| Input Value 7 | Taxable Payments If you do not enter Taxable Payments, you must enter Taxable Passenger Payments If you do enter Taxable Payments, you must also enter Kind of Vehicle. |
Do not enter |
| Input Value 8 | Passenger Payments | Conditional |
| Input Value 9 | Passenger Business Miles | Conditional |
| Input Value 10 | Taxable Passenger Payments If you do not enter Taxable Passenger Payments, you must enter Taxable Payments. |
Do not enter |
| Input Value 11 | Description | Optional |
| Input Value 12 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 13 | Notes | Optional |
| Input Value 14 | OpRA Rules Apply | Optional |
| Entry Information Category | Do not enter | |
| Entry Information 1-30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Other Items | See Entry in Field column |
| Element Type ID | ID of the Other Items element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Other Items: Educational Assistance CL1A Multiple Non-qualifying Relocation Ben Other Stop Loss Charges Subscriptions & Fees |
Mandatory |
| Input Value 4 | Description | Optional |
| Input Value 5 | Cost to You | Optional |
| Input Value 6 | Amount Made Good | Optional |
| Input Value 7 | Cash Equivalent Automatically calculated if you have entered Cost to You, and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 8 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 9 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Other Items Non 1A | See Entry in Field column |
| Element Type ID | ID of the Other Items Non 1A element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Other Items: Director Tax Paid Not Deducted Educational Assistance Loans Written or Waived Multiple Non-Qualifying Relocation Expenses Nursery Other Stop Loss Charges Subs & Professional Fees |
Mandatory |
| Input Value 4 | Description | Optional |
| Input Value 5 | Cost to You | Optional |
| Input Value 6 | Amount Made Good | Optional |
| Input Value 7 | Cash Equivalent Automatically calculated if you have entered Cost to You, and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 8 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 9 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Payments Made for Emp | See Entry in Field column |
| Element Type ID | ID of the Payments Made for Emp element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Description | Optional |
| Input Value 4 | Payments Made: Accountancy Fees Domestic Bills Multiple Other Private Car Expenses Private Education Season Tickets |
Mandatory |
| Input Value 5 | Cash Equivalent | Mandatory |
| Input Value 6 | Tax on Notional Payments Must be less than the Cash Equivalent |
Mandatory |
| Input Value 7 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 8 | Notes | Optional |
| Entry Information Category | Do not enter | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Pvt Med Treatment or Insurance | See Entry in Field column |
| Element Type ID | ID of the Pvt Med Treatment or Insurance element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Cost to You Do not enter this if you have also entered an Annual Value for input value 9. |
Optional |
| Input Value 4 | Amount Made Good | Optional |
| Input Value 5 | Cash Equivalent Do not enter manually - it is automatically calculated. |
Conditional |
| Input Value 6 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 7 | Notes | Optional |
| Input Value 8 | Description | Optional |
| Input Value 9 | Annual Value Do not enter this if you have also entered Cost to You for input value 3. |
Conditional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Relocation Expenses | See Entry in Field column |
| Element Type ID | ID of the Relocation Expenses element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Cash Equivalent | Do not enter |
| Input Value 4 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 5 | Notes | Optional |
| Input Value 6 | Description | Optional |
| Input Value 7 | Gross Amount | Optional |
| Input Value 8 | Cost to You | Optional |
| Input Value 9 | Paid by Employee | Optional |
| Input Value 10 | Total Expenses and Benefits | Do not enter |
| Input Value 11 | Cost of Living Accommodation | Optional |
| Input Value 12 | Earlier Years | Optional |
| Entry Information Category | Do not enter | |
| Entry Information 1-30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Services Supplied | See Entry in Field column |
| Element Type ID | ID of the Services Supplied element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Cost to You. Do not enter this if you have entered an Annual Value as input value 9. |
Conditional |
| Input Value 4 | Amount Made Good | Optional |
| Input Value 5 | Cash Equivalent. Automatically calculated if you have entered Cost to You, and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 6 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 7 | Notes | Optional |
| Input Value 8 | Description | Optional |
| Input Value 9 | Annual Value. Do not enter this if you have also entered Cost to You as input value 3. |
Conditional |
| Entry Information Category | GB_EXTERNAL REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Vans 2007 | See Entry in Field column |
| Element Type ID | ID of the Vans 2007 element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Registration Number | Optional |
| Input Value 4 | Days Unavailable B | Optional |
| Input Value 5 | Total Days Unavailable | Optional |
| Input Value 6 | Unavailable Value | Optional |
| Input Value 7 | Van Benefit Charge Reduced Value | Optional |
| Input Value 8 | Shared Van Percentage Reduction | Optional |
| Input Value 9 | Shared Van Reduction | Do not enter |
| Input Value 10 | Shared Van Explanation | Optional |
| Input Value 11 | Private Use Payments | Optional |
| Input Value 12 | Van Benefit Charge | Optional |
| Input Value 13 | Fuel Benefit Unavailable Value | Optional |
| Input Value 14 | Fuel Benefit Charge Reduced Value | Optional |
| Input Value 15 | Van Fuel Benefit Charge | Optional |
| Entry Information Category | GB_EXTERNAL_REPORTING_VAN_2007 | |
| Entry Information 1 | Unavailable Date From C | Optional |
| Entry Information 2 | Unavailable Date to C | Optional |
| Entry Information 3 | Days Unavailable C | Optional |
| Entry Information 4 | Unavailable Date From D | Optional |
| Entry Information 5 | Unavailable Date to D | Optional |
| Entry Information 6 | Days Unavailable D | Optional |
| Entry Information 7 | Section 198 Claim Indicator | Optional |
| Entry Information 8 | Notes | Optional |
| Entry Information 9 | Date Fuel Withdrawn | Optional |
| Entry Information 10 | Free Fuel Reinstated | Optional |
| Entry Information 11 | Additional Withdrawn Fuel Days | Do Not Enter |
| Entry Information 12 | Total Days No fuel benefit | Do Not Enter |
| Entry Information 13 | Shared Van Fuel Reduction | Do Not Enter |
| Entry Information 14 | Fuel Benefit | Default is Y. Enter N when employee has to receive no Fuel Benefit |
| Entry Information 15 | Cash Foregone Van | Optional |
| Entry Information 16 | Cash Foregone Van Fuel | Optional |
| Field | Entry in Field | Field Type |
|---|---|---|
| ID Type | A, P, E or N | See Entry in Field column |
| ID | One of: Person ID National Insurance Number Assignment ID Assignment Number |
See Entry in Field column |
| Session Date | Do not enter | |
| Batch ID | Do not enter | |
| Attribute Category | Do not enter | |
| Attributes 1 to 20 | Do not enter | |
| Batch Sequence | Do not enter | |
| Concatenated Segments | Do not enter | |
| Cost Allocation Flexfield ID | Do not enter | |
| Effective Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current year. | See Guidelines on Effective Dates for P11D Elements |
| Effective Start Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year start date (6th April). | See Guidelines on Effective Dates for P11D Elements |
| Effective End Date | Used to determine the tax year in which this benefit was enjoyed. Defaults to the current tax year end date (5th April). | See Guidelines on Effective Dates for P11D Elements |
| Element Name | Vouchers or Credit Cards | See Entry in Field column |
| Element Type ID | ID of the Vouchers or Credit Cards element | See Entry in Field column |
| Reason | Do not enter | |
| Segments 1 to 30 | Do not enter | |
| Input Value 1 | Benefit Start Date | Mandatory |
| Input Value 2 | Benefit End Date | Mandatory |
| Input Value 3 | Description | Optional |
| Input Value 4 | Gross Amount | Mandatory |
| Input Value 5 | Amount Made Good | Mandatory |
| Input Value 6 | Cash Equivalent. Automatically calculated if you have entered Gross Amount and Amount Made Good. Only enter the Cash Equivalent manually if Annual Value and Amount Made Good are not present. |
Conditional |
| Input Value 7 | Section 198 Claim Indicator Yes/No | Optional |
| Input Value 8 | Notes | Optional |
| Entry Information Category | GB_EXTERNAL_REPORTING | |
| Entry Information 1 | Amount Foregone | Optional |
| Entry Information 2 -30 | Do not enter |
The Statutory Details window lets you enter and view an employee's PAYE and NI information on one screen. Check box information displayed at the top of the window shows whether the employee has:
NI multiple assignments
PAYE aggregated assignments
You cannot change the entries in the multiple assignment and aggregated assignment check boxes. They reflect the entries made on the Employment tab of the Person window.
However, you can manually check the Excluded from WNU check box to specify that this employee should not be included in future Works Number Updates. This typically occurs in response to a HMRC notification that they do not need further updates for this employee.
To enter NI details for an employee
Query the employee assignment and choose the Tax Information button.
Change your effective date if required.
Note: The Statutory Details window is now datetracked.
Choose the NI Details tab.
Select the NI category for the employee.
In the Certificate field, select the method of authentication for the employee's category if applicable.
Where applicable, enter the renewal date for the certificate.
Select the employee's pension type. Oracle Payroll validates the type you select as different rates of National Insurance apply to different types.
Select a process type for the category of employee. Oracle Payroll automatically performs the correct NI calculation for whatever process type you select. Leavers choices are only available when the employee is a leaver. There are thirteen choices, as follows:
Deceased: When making the final payment to a deceased employee, no NI contributions are due. The process does not check the date of death. You should make sure that you have verified this date.
Director: For an employee who is also a Director or Office Holder, NIC must be calculated on an annual frequency, irrespective of the frequency of the payroll the Director is assigned to.
Director Normal. Treats the director as a normal employee for NI purposes until the last processing period., for example, leaver or last pay period in a year. The payment is then recalculated as a director's annual period.
Director Pro Rate: If the employee is appointed a Director partway through the year, the calculation frequency is based on the annual bands prorated by the remaining weeks in the year. However, if the Director resigns partway through the year, the annual frequency remains. The proration is based on the date of appointment to director changed by datetracking on the Personal Details form.
Director Normal Pro Rate: If the employee is appointed as a director part way through the year, but the NI contributions are to continue as a normal employee. The final period of payment for the director in the year will be reassessed as an annualised director calculation and any corrections will be made.
It is important to remember that when calculating a director as an employee there is the potential to overcharge or undercharge. These differences will be assessed in the final period of payment for the director in the Tax Year, and recalculated. However, note that the application of all forms of director on account methods are at the discretion and control of the payroll department. Oracle Payroll will calculate the shortfall, but this does not guarantee that you will be able to recover it.
Irregular Periods: If the employee works for more than seven days in a frequency that does not fall into one of the basic tax frequencies, NIC is calculated on a daily basis.
Left Irregular: If the employee has left but a late payment is due, for example, a back dated salary award, use the Weekly tax basis. Do not use the Contracted Out codes for longer than six weeks after the employee leaves.
Left Last Year Irregular Payments: This is the same as Left Irregular but only Not Contracted codes can be used.
Left Last Year Regular Payments: This is the same as Left Regular except that only Not Contracted codes can be used in a new tax year.
Left Regular: This is used when the employee has left but is receiving regular payments, for example, a commission. In such cases the normal frequency continues to be used, but after six weeks, any Contracted Out codes revert to the Not Contracted Out equivalent.
Multiple Periods: This is used when more than one normal payment is being made in a single processing period. NIC can be calculated on each normal payment in isolation.
Normal: This is the category for all those not in one of the other ten special categories. Most employees in your enterprise will be in this category.
Pensioner Director: If the NIable Pay was earned before the director became a pensioner, he or she must still pay NIC.
In the Period field:
Enter a number of days if you selected Irregular Periods as the process type
Enter a number of periods if you selected Multiple Periods as the process type
Select a period type if you need to prioritize multiple assignment processing according to period type. Otherwise, leave this field blank.
In the SCON field, enter the employee's Scheme Contracted Out number if he or she is in a Contracted Out Money Purchase pension scheme (COMP). Valid values for this field can be set by users for the Lookup GB_SCON.
The following check boxes are checked automatically:
Director Indicator
Pension Indicator
If an employee is allocated a wrong NI category code this could result in the employee assignment receiving a wrong entry of one of the NI category code elements. You can correct this by taking the following steps:
Enter the correct NI category code element for future deductions
Correct the amounts wrongly deducted through the previous category code element
Refund any overpayment of NIC by the employee as a result of the error, or
Record any underpayment that results as arrears for recovery through the system
You make these corrections in the Element Entries window for individual assignments by entering positive or negative amounts directly onto the relevant NI category code elements.
Before you make these changes, you must know:
The correct amounts to deduct from each assignment for the NI category code element that should have been allocated.
The correct amount to enter for the element NI Employer.
To enter the correct NI category code element:
Set your effective date to when you want the element entries to take effect. The date you set must be for an unprocessed pay period.
In the Element Name field, select the element for the NI Category that the employee should have had deductions made against.
Choose the Entry Values button.
Enter the correct entry values for the element. The amounts you enter should be the total values that would have accumulated had the correct category been used. The Pay Value must hold the amount of NI that should have been deducted.
Close the Entry Values window.
To reverse the values previously entered in error
In the Element Name field, select the element for the NI Category that was entered wrongly for the employee.
Choose the Entry Values button.
Enter negative amounts for the relevant input values for the element to clear the values that have accumulated in error.
Close the Entry Values window.
To correct the values entered for the NI Employer element:
In the Element Name field, select the element NI Employer.
Note: If the requirement is to cost this as a separate item, select the element NI Employer Arrears instead.
Choose the Entry Values button.
In the Pay Value field, enter the difference between the total amount as held and the total amount that should have been calculated.
This entry corrects the value held for NI Employer.
Close the Entry Values window.
To create an NI Arrears entry for employee undercharges:
If the net difference between the old and new pay values indicates too much was deducted, the refund will be made to the employee when the element entries are processed. If the net difference indicates too little was deducted, follow this procedure.
In the Element Name field, select the element NI Arrears.
Choose the Entry Values button.
Enter in the Pay Value field the amount of the undercharge for NI. The value must be entered as a negative amount, for example, -105.
This entry will ensure that arrears are recovered over successive periods if necessary, in line with current legislation.
Note: To carry forward any NI arrears balance to the new tax year, ensure you set up and associate the NI Arrears Carry Forward to New Tax Year element with employees who have a negative Pay Value.
Close the Entry Values window, and save your work.
If necessary, you can override the system calculation for NI for individual employee assignments in the Element Entries window.
To create an override for NI
Set your effective date to the payroll period in which you want to make the override.
Create a new entry and select the nonrecurring element for the correct NI Category.
Choose the Entry Values button.
Enter the amounts that you want the system to use in the appropriate entry values.
Close the Entry Values window.
Check the Override check box.
Note: When the NI element is processed, it still creates a nonrecurring entry for the appropriate category, but the run results for this entry show what the system actually calculated. The entry will be marked Overridden.
If necessary, repeat the above procedure for the element NI Employer.
You enter director information in the People window and in the Statutory Details window.
To update an employee to director:
Set your effective date to the day of the employee's appointment as a director.
This date is used to calculate what earnings were made after the appointment, and the number of weeks to pro rate the NI thresholds by.
Query the employee in the People window and choose the Employment Information region.
Check the Director check box, and save your work.
In the Statutory Details window for the employee assignment, select the appropriate director category in the Process Type field. There are three choices:
Director
Director Pro Rate
Pensioner Director
The calculation for Director and Pensioner Director is based on an annual period. The calculation for Director Pro Rate is based on the number of weeks left in the year after the appointment as director.
Note: If you want to appoint a director who is not subject to the Special Rules NI calculation, check the Director check box only, as in Step 3 above. Leave the Process Type field in the Statutory Details window blank.
To make a retrospective change to a director's NI:
If you learn that an employee has been appointed director after you have made the payments for that month, you can correct this in the People window and then the Statutory Details window:
Set your effective date to the day of the employee's appointment as a director.
Query the employee in the People window and choose the Employment Information region.
Check the Director check box, and save your work.
In the Statutory Details window for the employee assignment, select the appropriate director category in the Process Type field.
In the run following, Oracle Payroll will calculate the NIC on a pro rata basis and adjust the previous period's figures.
It is important to accurately record changes to a director's NI category and pension arrangements as this means a change to his or her employment status. You record these changes in the Statutory Details window for the employee assignment.
If a director resigns and continues to be employed by the company during the same tax year, his or her earnings period for NI does not change. NIC continues to be calculated cumulatively for the ex-director using the annual earnings period.
To update a director's NI category and pension arrangements:
Set your effective date to the date of the changes to the director's employment status.
It is important to enter your changes on the correct date. Earnings before the change will be calculated on the previous circumstances.
Change the director's category if the director has lost the right to a reduced rate NIC.
Change the director's pension and category if the director does one of the following:
Leaves the company's contracted-out pension scheme
Joins the company's contracted-out pension scheme
Joins or leaves an appropriate pension scheme
If the director reaches pensionable age, change the category and change the process type to Pensioner Director.
As NIC for directors is calculated on an annual earnings period, the company and director may find that contributions are not payable for the initial pay periods until the LEL is reached. At this point contributions increase substantially. For this reason NIC can be paid on account from the start of the directorship.
With the director's permission, NIC can be paid before earnings reach the LEL. For the director this is paid at the initial rate applicable up to the LEL, and for the employer, at the lowest not contracted-out rate.
However, from 6th April 2003 the NI Director on Account element is no longer available. You should now enter details for NI Directors on Account in the GB Tax Information window
To enter NI details for Directors on Account
Navigate to the GB Tax Information window
Set up the process types for NI Director on Account details
The Tax Payments Listing displays balances for all categories the director has been on from the start of the year.
The Pay Advice Report displays the following information with the run results for the current period's processing:
Total earnings subject to NI
Earnings for each category
Number of weeks if prorated
Whether deductions made 'on account'
Employer rate used
The calculation is done on all categories the director has been on. The results may therefore be output to more than one category's balances.
To view processing results for a director:
Select the run in the Employee Assignment Processes window
Choose the Balances button.
Employers can elect to even out payments of NIC by paying a higher band percentage if the director's earnings are expected to rise over the year. The maximum increase allowed is 10% of earnings.
You arrange to pay employers NIC on account for a director in the Element Entries window.
To enable payment of employers' NIC on account
Set your effective date to when you want to begin paying employers' NIC on account.
Do one of the following:
If the director already has an entry of the element NI Director on Account, select the element and choose the Entry Values button.
If the director does not have an entry of the element NI Director on Account, select this element in the Element Name field and choose the Entry Values button.
In the Secondary field, set the contracted in rate you want to use. Set this rate in decimals. For example, you would enter 10% as .1.
Note: If the director is contracted out, Oracle Payroll derives the equivalent contracted out rate for the calculation. These rates are validated against the user table NI_ERS_WEEKLY column C_ERS_RATE_CI.
This report lists assignments with NI Arrears balance figures that are not zero. You use this report at End of Year to assess if there are any assignments with NI Arrears to be carried forward into the new tax year.
Note: This information also appears on the End of Year Reconciliation report.
You run this report in the Submit Requests window.
To run the NI Arrears Report
In the name filed, select the report name. Then select the Parameters field to open the Parameters window.
Enter the effective date of the report.
Select the payroll for which you want to see information.
Choose the submit button.
To carry over NI Arrears for an assignment, you date track into the new tax year and add the NI Arrears element with a negative pay value to the assignment.
The National Insurance Contributions Termination Awards and Sporting Testimonials Act 2019 makes changes to the NICs treatment of termination awards place an employers' Class 1A NICs liability on the amount of a termination award that exceeds £30,000, mirroring the income tax treatment. This Class 1A liability does not affect individuals; it is paid by the employer only. This only applies to payments which are not already considered earnings for Class 1 NICs.
This change does not amend the existing provisions for calculations and reporting of Class 1A contributions payable on benefits in kind provided to employees. Use this process to report such payments if required.
Use the Submit Request window to run this process.
To run the Real Time Class 1A NIC Archive process
Navigate to the Submit Request window.
In the Name field, select the Real Time Class 1A NIC Archive Process.
Enter the following data:
Select an Employer Tax Reference from the PAYE references available in the application. This is a mandatory field.
Optionally select a Payroll from the list.
Enter the Effective Date. This is a mandatory field, and the default value is the tax year end date.
Select whether to set the Debug Mode for troubleshooting. The default value is No. The other value is Yes.
Optionally select a Person Name from the list. The list of values contains the names of relevant persons under the specified employer PAYE reference. This parameter is enabled when the Debug Mode parameter is set to Yes.
Real Time Class 1A NIC Report
The application automatically runs the Real Time Class 1A NIC Report when the Real Time Class 1A NIC Archive process is run. The report displays all of the information for employees for whom Class 1A NIC is due, including the following details:
Earnings for Real Time Class 1A NICs PTD
Earnings for Real Time Class 1A NICs YTD
Real Time Class 1A NICs Due PTD
Real Time Class 1A NICs Due YTD
This report lists employees who have been marked for multiple assignment processing, and indicates where Priority Processing Type is not set and cannot be defaulted.
You run the Multiple Assignments Report from the Submit Requests window.
To run the Multiple Assignments Report:
In the Name field, select the report name.
Enter an effective date for the report. The default is the session date.
Choose the Submit button.
Oracle Payroll supplies the nonrecurring element NI Person and the formula NI_PERSON to handle aggregated NIC calculations. The formula takes into account the priority of the different NI categories and the current rates of LEL and UEL. You do not link the element as it is defined for indirect results only.
When you enter on the system that an employee has multiple assignments, the NI_PERSON formula runs every time payroll processing takes place for this person's assignments. The system then aggregates earnings for all assignments with the same tax reference. You enter tax reference information when you define payrolls.
See: Payroll Definition Overview
You set up multiple assignment processing for an employee in the Person window.
To set up multiple assignment processing
Check the NI Multiple Assignments box in the Employment region.
The NI_PERSON formula will now calculate NIC across all payroll assignments for this employee and aggregate them by tax reference over each statutory period.
The formula also generates a message that you can view with the run results from the Payroll Processes window. The message displays:
Total earnings subject to NI
Earnings for each category
Period type used
Employer rate used
View the Balance window.
As the formula calculation is performed on all the NI categories that relate to the employee, the result often feeds more than one category's balances. The Balance window in Assignment Process Results shows the balances that have been updated in this way during the run.
When you aggregate the earnings calculations of multiple assignments, you have to give processing priority to each assignment in the following order:
Appropriate Personal Pension assignments
Contracted out assignments
Non-contracted out assignments
If there are two or more assignments in the same category, you should give priority to the one with the shortest processing period. However, HMRC can reverse this rule in particular cases if it accepts that most of the employee's earnings come from the assignment with the longer period.
Total earnings can vary according to how many weekly payments fall within the monthly period. For more details and examples of multiple employments calculations, refer to the CWG2 Manual and Supplement for the current year.
You prioritize assignment processing for each assignment in the Statutory Details window.
To prioritize assignment processing
In the NI region, select the Priority Period Type you require.
If you do not enter the Period Type the formula defaults to the period of the payroll.
Note: The assignment process errors if the assignment's period type is not specified and the formula detects that the assignments being calculated in association are for more than one period type.
Before you can generate P11D reports for EDI submission to HMRC you must perform each of the following setup activities. They are an essential first stage in gathering a complete set of information, and ensuring that it is in the correct format for P11D reporting. In addition, ensure that you complete the P11D process, including the creation of the EDI file, as early as possible. You can send a test EDI file to HMRC well in advance of the EDI final submission date to avoid last-minute changes.
Extract your data into a flat file
If your P11D data is in Oracle HRMS, you can use the Oracle HRMS System Extract tool.
See Benefits System Extract, Oracle HRMS Compensation and Benefits Guide
Note however that you cannot use System Extract to extract details for multiple assignments.
If your P11D data is not in Oracle HRMS then you need to create a flat file or extract one from existing spreadsheet entries. The steps are
Your System Administrator should define the directory in which your P11D flat file is stored. This is so that the upload process can access the file when you are creating your data repository.
To do this, log in to the System Administrator responsibility and select System/Profiles from the navigator. Set up the profile HR: Data Exchange Directory for the UKPS Responsibility and specify the directory for your upload file.
Your System Administrator should also add this specified directory to the utl_file_dir database parameter so that the database can access your chosen directories.
See System Profile Values Window
Your System Administrator should set these profile options:
HR: Intermediate File Output Storage Folder. Make sure that this is an area with read/write access, and that it is available at all tiers. Note that this profile is case sensitive so ensure that you match the path of your out folder exactly for example /out_folder.
HR: Records to be Processed in Memory. Always set this to 1.
Save your spreadsheet file in delimited format, and make a note of the character that you have used as your delimiter so that you can supply this information when uploading your flat file to the data repository.
If your flat file has been saved with a title in the first line, remove the title.
Save your file in UNIX. Do not save it in DOS format.
Copy your file to the directory from which you want to upload it.
Whatever method you choose to create your flat file, your final version must contain the all the required entries and input values for each P11D element.
Link Your P11D Elements
You must link your P11D elements to a payroll so that you can view them. When you do this, do not modify the minimum and maximum values for the element. This is because these values must fall within the range specified by HMRC otherwise your element is not a valid P11D element.
See Defining Element Links, Oracle HRMS Compensation and Benefits Guide
Upload Taxable Benefits to the Batch Element Tables
See Uploading Taxable Benefits
Use Batch Element Entry to transfer your P11D data to the data repository
See Making Batch Element Entries Using BEE, Oracle HRMS Compensation and Benefits Guide
View and Amend P11D Information
You can view P11D information in the P11D Element Entry History window. You can then make updates to the flat file and regenerate it, or change entries in the Central Data Repository (CDR) using the P11D Element Entry window. You are most likely to make direct changes to the data repository when you receive notice of late changes close to the reporting deadline. You can make these changes to the CDR directly from the P11D Element Entry window.
However, you should always make these changes as corrections rather than updates. This is because cash equivalents are always calculated from the benefit start date and benefit end date rather than from the effective start date and effective end date of the element entry.
You access the P11D Element Entry window from the Assignment form. Choose the Others button and then select P11D Element Entry. You can only use this window for viewing P11D elements - that is, from this window you can only view and amend elements that have one of the following classifications:
External Reporting
External Reporting Car 0304
External Reporting Loan
External Reporting Van 2005
When you have completed these setup activities you can then:
Generate a P11D report to summarize P11D elements for an entire business group, or for a particular payroll, employee or assignment set.
Make the P11D reports available to your employees so that they can validate their personal information.
Regenerate an amended report and submit the final EDI version to HMRC.
Retain any P11D information that you are required to keep and remove any interim working files that you no longer need.
For information about each of these activities see Reporting on P11D: Process Overview
Use these instructions to give employees and managers access to P11D menus..
To set up your menus to view P11Ds online:
Using the Menus window, add the following functions to the appropriate menus:
For the Manager Self Service menu, add P11D Employee Search (PER_P11D_EMP_SEARCH) and Advanced Search (HR_ADVANCED_SEARCH_SS). This enables managers to view the P11D Reports for the people they supervise.
For the Employee Self Service menu, add Employee SS P11D Report (PER_P11D_SS). This enables employees to view their own P11D reports online.
Provide a prompt for the custom function. The prompt that you choose appears to users when they access these menus.
Ensure that these menus are attached to responsibilities associated with users who need to access P11D information.
Set the HR: Include Terminated People in Search profile to Yes for the users and responsibilities used by your managers. This ensures that managers can still view the P11D reports for people who have left your company.
To use XML Processing, you must configure the following data:
Completing authentication
Navigate to the HMRC Login Credentials page using your UK responsibility. Click HMRC Transactions and then click HMRC Login Credentials from the menu.
The HMRC Login Credentials page enables you, as an administrator, to search for HMRC Login Credentials using the Employer PAYE Reference, and the User Name (Sender ID).
Click Add Another Row to add new HMRC Login Credentials. Enter the following details:
Employer PAYE Reference - this is a mandatory field. Select a value from the list of values, which includes all the PAYE References within the business group.
User Name (Sender ID) - this is a mandatory field. Enter the User Name (Sender ID) registered with the HMRC.
Password - this is a mandatory field. Enter the password registered with the HMRC.
Connection Method - this is a mandatory field. You can choose from DPS, HMRC Gateway, or Both. By default, this value is set to Both.
Click Save to save the data.
Note: You must map the Employer PAYE Reference and HMRC Credentials to be able to generate and submit the P11D files.
You can link a PAYE Scheme only to a single user, however, for a bureau, you can link a single user to multiple PAYE schemes.
Only one User ID is allocated to each PAYE scheme. Each User ID can only access a single PAYE scheme unless it is an agent User ID.
You can select only one unique combination of Employer PAYE Reference, Username and Connection Method. If you select Both as the Connection Method, then you can record only one user name.
Adding sender details
Click on the organization classification for which you want to enter additional information. Click Business Group.
Choose the Others button to open the Additional Organization Information window. Select Tax Details References (Cont.) in the Additional Organization Information window.
Select a value for XML Sender. This is a mandatory field and you can choose from the following options:
Agent
Bureau
Company
Employer
Government
Other
Partnership
Trust
Acting in Capacity
Individual
Adding contact details
Click on the organization classification for which you want to enter additional information. Click Business Group.
Choose the Others button to open the Additional Organization Information window. Select Tax Details (Contact) in the Additional Organization Information window.
The Employer PAYE Reference displays by default. You can optionally add Agent and Principal contact information in the Contact field.
You can also, optionally, add information such as Agent ID, Agent Company, Address, Post Code, Country, Title, First Name, Last Name, Middle Name, Email, Telephone Number, Telephone Extension, Fax Number, and Fax Extension.
Note: Discrepancies may occur when viewing HMRC validations related to these fields if there are character sets.
Adding P11D(b) adjustment details
Click on the organization classification for which you want to enter additional information. Click Business Group.
Choose the Others button to open the Additional Organization Information window. Select P1D(b) Adjustment Details in the Additional Organization Information window.
The Employer PAYE Reference displays by default. You can select another Employer PAYE Reference if required. This is a mandatory field.
The Tax Year displays by default. You can enter another value if required.
The Adjustment Required field is set to Yes, by default. You can enter No if required.
Enter the Amount Due Description if the value in the Adjustment Required field is Yes.
Enter the Amount Due Value if the value in the Adjustment Required field is Yes.
Enter the Amount Not Due Description if the value in the Adjustment Required field is Yes.
Enter the Amount Not Due Value if the value in the Adjustment Required field is Yes.
Note: If the value for Adjustment Required is Yes, then you must enter values for either Amount Due Value and Amount Due Description, or for Amount Not Due Value and Amount Not Due Description. You can enter values for both sets if required.
Use the Upload Taxable Benefits process to transfer taxable benefits information from a flat file format into the Batch Element Entry (BEE) tables. Once you have transferred taxable benefits information to the BEE tables you can then run the BEE transfer process to create new P11D information in the Central Data Repository (CDR) or update existing information.
To upload taxable benefits to the BEE tables
Enter the File Name for the file that contains your taxable benefits information.
Enter the Field Delimiter.--this is the symbol that you selected as the delimiter for your flat file, for example the @ symbol, or a " , " for comma-delimited files.
Select one of the following if you want to determine at this point what action the BEE process should take if it discovers that some of your element entries already exist.
Update
Reject
Insert
We recommend that you select Update. You can also select these options later when you run the BEE process.
Select one of the following methods of handling Date Effective Changes if you want to determine at this point what action the BEE process should take if it discovers that some of your element entries require correction or update.
Correct
Update/Change Insert
Update/Override
We recommend that you select Correct. You can also select these options later when you run the BEE process.
Check that the Batch Name appears automatically.
Click OK, to confirm that the parameters are correct.
Click Submit, to run the process.
Note: When you upload P11D benefit element entry for terminated/ex-employee using P11D Upload Taxable Benefits process, select the employee termination date as the end date of the element. However, you can select any date as the benefit end date.
Note: You can use the same process to upload BIK elements.
See: Oracle Payroll UK Localization Payrolling of Benefits in Kind Changes April 2017 My Oracle Support Document 2219594.1 for more details.
Once you have extracted your P11D elements to the Central Data Repository (CDR) you can perform each of the following activities that enable you to produce a P11D report, validate it, and then submit a final report to HMRC.
If you want to verify that you have completed all the setup stages for your data, see Setting Up Your Data for P11D Processing
To produce an interim P11D report for validation
You can do this at any time during the year, although the need most typically arises in the period between the end of the tax year (5th April) and the 6th July deadline for the submission of P11D reports to HMRC.
Run the P11D Legislative process to initiate the Legislative Report Generator and take a snapshot of the data on which you want to report.
Run the P11D Reports process
View the information in the P11D reports, and if amendments are necessary either correct at source and re-extract the updated information, or amend the details in the the data repository. In either case, repeat these steps from step 1.
Run the P11D EDI process
This is an optional step when you are producing a report for validation.
To submit a final report to HMRC
Run the P11D Legislative process to initiate the Legislative Report Generator and take a snapshot of the data on which you want to report.
Run the P11D Reports
Run the P11D EDI process
To produce the P11D(b)
When you are completing the paper P11D(b) you can find the required information in the Archive Report Log.
To produce a supplementary P11D report
After you have submitted your P11D report to HMRC, any future P11D submissions to HMRC are described as supplementary P11Ds.
To produce a supplementary P11D report you should create new element entries and correct existing entries for the affected employees. Then, you run the P11D Legislative process again using this assignment set. Choose supplementary as your run type. From this point, the steps are the same as for the original run. However, you should contact HMRC for advice on the correct format for these amendments (paper P11D replacements, paper P11D updates/changes).
To retain historical information
You can purge temporary data created during BEE processing and temporary data repository entries. Your temporary pdf files are in the folder that you specified in the profile option HR: Intermediate File Output Storage Folder.
However when you make your final submission to HMRC, you should keep the BEE data and data repository information for this submission until HMRC has accepted your return.
When purging archive data do not delete historical data unless you are sure that HMRC no longer needs to see it.
You generate a legislative report by running the P11D Legislative process from the Submit Requests window. This takes a snapshot of the benefits data so that you can perform all future processing on this snapshot of the data. When you take the snapshot, calculations are performed on the input values, and each input value is validated. The process also assigns a unique archive request ID for each listing. You must then supply this archive request ID when you subsequently submit the P11D Process - XML Output, and the P11D reports.
When the archive process is running, it automatically calculates any input values for which amounts can be derived, and performs validation to identify any data that is not in a valid P11D format.
You must make the necessary corrections and retry the P11D Legislative process if you find any errors. Errors on a single assignment do not prevent the whole process from completing. When processing an assignment, if the legislative process finds an invalid benefit entry, it halts processing of that entry but still attempts to validate any further benefit entries associated with the assignment.
To run the P11D Legislative process
Enter the Benefit Start Date
Enter the Benefit End Date
If you are producing a supplementary P11D, then select Supplementary in the Run Type field. By default the run type is set to Main.
If you do not make any further selections, then the report that you generate includes every expense liable for P11D for this security profile and this time period. However, you can supply one or more of the following parameters if you want to refine your reporting criteria.
Enter the Payroll name.
Enter a Person Name.
Enter the Employer's PAYE reference.
Enter a Consolidation Set.
Enter an Assignment Set Name.
Note: If you only include one assignment for an employee who has multiple assignments, it will not generate an archive request ID. This is because only one P11D is produced for multiple assignments so you should include the multiple assignments in the assignment set.
If you want to add a comment to explain what this legislative report contains, you can add this explanation in the Notes field. For example, you might want to indicate that a particular legislative report is to be draft only, or that it only applies to a specific subset of employees.
Click on OK when you have selected all the parameters.
If any of your assignments have failed validation, you need to make the necessary corrections and retry the legislative process, using the Retry Payroll Process process. You may need to run the retry process a number of times before you resolve all of your invalid assignments. You must correct all errors before you continue to the next stage.
Once you have corrected all your errors, Oracle recommends that you rollback your legislative process, using the Rollback process, and then resubmit the legislative process. This will ensure that you have the complete process run in one archive action.
All P11D archives initially have a status of Draft to indicate that your employees cannot view them. However, you can change this status to Publish when the P11D details are ready for employees to view. You can also select a status of Submitted to indicate that you have submitted this P11D return to HMRC.
Use the P11D Status window to review or change the status of your P11D archive. You access the P11D Status window from the Submit Requests window.
To change P11D status
Select your archive request id.
Select the changed status for your report:
Draft -- if you want to restrict this information to payroll administrators and prevent employees from viewing it at this stage.
Publish -- if you want to make this information available for employees to view.
Submitted -- if you want to indicate that you have now submitted this P11D archive to HMRC.
Run P11D Reports (PDF) when you want to view the details of P11D elements for your business group. Depending on the level of detail that you want to see, you can select any of these reporting choices:
P11D - this produces a single line for each P11D element but does not itemize individual instances.
P11D Summary - this produces all the individual instances of each P11D element.
P11D Worksheets - these are available for six of the more complex elements.
To run any of these reporting options you must be able to identify an archive number on which you want to base your report.
Note that when you are copying any of these output files from one machine to another you should select the binary mode of transfer in FTP. This preserves your file in readable format.
You run P11D Reports (PDF) from the Submit Requests window.
To run the P11D Reports (PDF) process
Selecting the printing options for your report
In the Request field, select P11D Reports (PDF).
Click in the Parameters field to open the Parameters window.
If you want to generate an address page for the P11D report, select Yes in response to Print Address Page? Otherwise, select No.
If you want to generate the P11D report, select Yes in response to Print P11D? If you just want to generate either the summary pages, or the worksheets, select No.
If you want to generate the P11D Summary, select Yes in response to Print P11D Summary Pages? Otherwise, select No.
If you want to generate the work sheets, make one of these selections:
Car and Fuel Benefits Working Sheet.
Note: If you have employees with more than two cars, the P11D process generates a Warning message in the archive output report. You can then print working sheets for cars and attach them to P11D report. However, the EDI process does not require this manual intervention. This worksheet reports the 8 different fuel types under the fuel types A, D, and E which are applicable after 6th April 2011. Fuel type B,C,G,H, and P are reported as fuel type A. Type L and D is reported as fuel type D. Fuel type E has not changed and is reported as E.
Interest Free and Low Interest Loans Working Sheet.
Living Accommodation Working Sheet.
Mileage Allowance Payments and Passenger Payments Working Sheet.
Relocation Expenses Payments and Benefits Working Sheet.
Vans Available for Private Use Working Sheet.
All - to generate all work sheets that are available for an employee. This is always a maximum of six work sheets, but can be fewer than six if not all six work sheets are available for an employee.
None - to generate none of the six available worksheets.
Enter the Archive Request ID
Selecting criteria for your printed report
In steps the previous steps you are choosing to print all the available taxable benefits information for your business group according to the printing selections that you make. If you make no further selection then the report runs for all employees in the archive request ID.
You can further refine what is included in your printed report by selecting further criteria. This is useful if you want to report on a smaller sample for validation purposes, or if you want to report on a particular department or group of assignments for easier distribution of paper copies.
Enter the organization.
Enter the organization hierarchy. This reports on the taxable benefits for your organization, and all organizations below it in the hierarchy.
Enter the assignment set. This must be a static assignment set. It should not include any formulas.
Enter the location.
Enter the person
Select how you want your results to be ordered. You can sort on either employee name or employee number.
Enter the number of people to be included in each PDF file. This enables you to limit the size of the PDF files to ensure they are of a manageable size. If you leave this field blank then the default is 500 employees.
If you want to limit the report to only include ex-employees, select Ex-employee in the Person Type field. If you leave this blank then all employees are included.
Select the required print option. The default value is Double Sided Printing
If you do not want to use the default data privacy marking, which is Private and Confidential, then you need to add your own value using the GB_P11D_PRI_MARKINGS lookup.
Choose OK, to confirm that the parameters are correct.
Choose Submit, to run the process.
Run the P11D Gaps and Overlaps report when you have uploaded your P11D elements to the Central Data Repository and you want to identify employees who receive:
The same type of benefit at overlapping periods within the tax year.
The same type of benefit at multiple periods with a gap between each of the periods.
Once you have identified these employees you can review each gap and overlap against the rules applicable for your organization. For example, loans are often permitted to overlap. For other benefit types, however, a reported overlap can give an early indication of a double entry that you should correct before generating your P11D reports.
You run the P11D Gaps and Overlaps report from the Submit Requests window.
To run the P11D Gaps and Overlaps report
Enter the Benefit Start Date and Benefit End Date
Enter the Validation criteria
Select the Benefit Type. If you do not make a selection, the report runs for all benefit types.
Select the maximum number of days allowed before an overlap is recorded. For example, if you select 02 then an overlap of 2 days is permissible and is not reported, but anything in excess of 2 days is reported as an overlap.
The default value is 1 day.
Select the maximum number of days allowed before a gap is recorded. For example, if you select 25, then a gap of 25 days is permissible and is not reported, but anything in excess of 25 days is reported as a gap.
The default value is 30 days.
Select the employees on whom you want to report:
Enter the Payroll
Enter the Person Name.
Enter the Employer's PAYE reference.
Enter the Consolidation Set
Enter the Assignment Set. This must be a static assignment set. If an employee has multiple assignments, you should include each assignment.
Note that gaps in benefit type arising because employees have started or left in the middle of a tax year do not appear on the Gaps and Overlaps report.
Choose OK, to confirm that the parameters are correct.
Choose Submit, to run the report.
Note that although the Gaps and Overlaps report provides an initial indication of possible discrepancies this is always dependent on the particular rules applicable in your organization. There is additional validation of your P11D data when you generate your P11D reports.
Use the P11D Process - XML Output process to generate an XML files for submission of record based on the P11D archive request ID, which the P11D Legislative Process generates. Employers must submit P11D details for the preceding tax year to HMRC by 12th July. This should be a single return for the entire tax year.
You run the P11D Process - XML Output process from the Submit Requests window.
To run the P11D Process - XML Output process
Enter the Archive Request ID. This is the archive request ID which was automatically generated when you ran the Archive P11D process. This is a mandatory parameter.
Select the Employers PAYE Ref for which you want to produce the XML file. Leave the option blank to include all PAYE References in a single XML file. This is an optional parameter.
Select a value for Gateway Test Indicator. This is a mandatory parameter containing a list of values with the default set to Live. The other value in the list of values is Test. The option Live is available only to end users, whereas the option Test is available only to software vendors.
Select the XML Storage Type. This is a mandatory parameter containing a list of values with the default set to File System and Database. The other value in the list is Secure Database.
Select a value for Compress File. This is a mandatory parameter containing a list of values with the default set to Yes. The other value is No.
Select a Debug Mode. By default, this is set to No. The other value in the list of values is Yes. The Debug Mode is enabled if the Gateway Test Indicator is set to Test. This is a mandatory parameter.
Select a Person Name. This is an optional parameter containing a list of values, which displays the names of all persons processed in the selected prepayment. The Person Name parameter is enabled if the Debug Mode parameter is set to Yes.
Choose OK to confirm that the parameters are correct and choose Submit to run the process.
HMRC permits employers to deduct the tax due on employee benefits (referred to as "payrolling of employee benefits") directly through online payroll instead of producing the P11D form. This process is voluntary and employers can continue producing the P11D form.
When the tax due is deducted through payroll, the cash equivalent computed is reported on the FPS, P60, and P45 forms against the following balances:
| Reporting Type | Balances |
|---|---|
| FPS |
|
| P60 | Taxable Pay |
| P45 | Taxable Pay |
Proration
To derive the period values, the annual cash equivalent derived is divided by the number of payments based on the payroll frequency. The periodic amount is added to taxable pay, assuming you enter the annual values and not period values.
To set up payrolling for taxable employee benefits:
Link the element to the relevant payroll.
The following table lists the elements, their input values, and their classification. The elements are provided in the element distribution set named NON P11D Elements. You can link these elements to the relevant payroll.
Tip: The elements are set up in the Element Set window.
| Element Name | Input Values | Classification |
|---|---|---|
| GB BIK Assets Transferred |
|
Information |
| GB BIK Assets at Emp Disposal |
|
Information |
| GB BIK Car and Car Fuel |
|
BIK CAR AND CAR FUEL |
| GB BIK Mileage Allowance and Payment |
|
Information |
| GB BIK Other Items |
|
Information |
| GB BIK Other Items Non 1A |
|
Information |
| GB BIK Payments Made For Emp |
|
Information |
| GB BIK Vouchers or Credit Cards |
|
Information |
| GB BIK Pvt Med Treatment or Insurance |
|
Information |
| GB BIK Relocation Expenses |
|
Information |
| GB BIK Services Supplied |
|
Information |
| GB BIK Vans |
|
BIK VANS |
The following balances are provided for the balance category Benefits in Kind:
BIK Assets Transferred
BIK Assets at Emp Disposal
BIK Car and Car Fuel
BIK Other Items
BIK Pvt Med Treatment or Insurance
BIK Payments Made For Emp
BIK Relocation Expenses
BIK Services Supplied
BIK Vouchers or Credit Cards
Create element entries for the benefits to be processed in payroll.
Run the GB BIK Validation Report and, if applicable, correct any errors.
Run the payroll to process the benefits in payroll.
The value of benefits taxed through payroll is reported on the FPS, P60, and P45 reports.
Additional Information: You can still use the existing process P11D Upload Taxable Benefits to upload the BIK Benefits.
All employers are required by law to submit a number of returns to HMRC electronically. To cater to this, Oracle Payroll enables you to use XML processing. The following processes use the XML Channel of Submission:
Employer Payment Summary
Full Payment Submission
Earlier Year Updates
NINO Verification Request
Additional Full Payment Submission
P11D - This contains a Director's or employee's expenses and benefits during the tax year.
P45(1) - Paper report issued when an employee leaves their current employment. There is no EDI file to send to HMRC.
P46 (Car) - Notifies HMRC of any employee company car details including changes to fuel types.
See: UK EDI Decommissioning changes effective from April 2018 , My Oracle Support Document 2287642.1 for more details on how to set up XML Processing.
P45 report is now only for issue to the employee and you no longer need to send it to HMRC. For assignments where P45 reports have been issued, Oracle Payroll calculates tax using the BR tax code, irrespective of the employee termination status. However, you may have issued a P45 report for terminated assignments and then reverse-terminated them without rolling back the P45 report. As a result, you application may contain invalid P45 information. To resolve this issue, you must generate the P45 Issued for Active Assignments Report setting the regular payment date of the payroll as the effective date to identify the P45 information you must clean up to ensure the application performs tax calculations accurately.
The P45 Issued for Active Assignments Report displays assignments that are active or suspended as of the effective date and also have the P45 report issued. The report displays details of the P45 reports issued either manually or by running the P45 process. It also identifies if a P45 report has been issued to another aggregated assignment of the employee. After generating the report, you can review the assignments to verify the P45 information and perform the following steps if you do have assignments with invalid P45 reports:
In case of a manually issued P45 report, delete the manual issue date for the assignment on the Tax Information window.
In case of a P45 report issued by the P45 process, delete the P45 EDI process, and then delete the P45 assignment action using the View Assignment Processes window.
The P6 and P9 files contain details about changes to an employee's tax code, or coding changes from HMRC. After you retrieve the list of XML files from HMRC, you can upload the data to the Oracle Human Resources Management System application. Enter the search criteria to find the list of XML files already retrieved from HMRC, then upload them to Oracle HRMS.
See: Uploading the Retrieved XML Files to Oracle HRMS My Oracle Support Document 2287642.1.
Note: Employers still need to provide the employee with a copy of the P45, but the P45 no longer needs to be sent to HMRC.
EDI channel of submission is no longer valid from April 2018.
Run the P45 Process from the Submit Requests window to print and archive, or just archive specified P45's. You can optionally perform EDI validation at this point. For a P45 to be produced, the employee must have had a payroll action, otherwise the process will fail.
To run the P45 Process
Select the process name from the Name field.
Enter the Start, Effective and End dates for the processing period, in the Parameters window.
Select for whom you are running the report, by entering either the Payroll name or the Employer's PAYE reference. If you enter the Payroll name, the Employer's PAYE reference is displayed automatically.
Select the style of stationery you want to print with.
Select Yes if you want to perform EDI validation, otherwise select No.
Note: You can perform validation for EDI. If you intend to send the document by EDI at a later date, then it is still advisable to perform the validation now. Submitting the report at this point allows the system to flag up any error, letting you rectify problems before sending data to HMRC.
Select Yes if you want to defer printing the P45, otherwise select No. If you defer, you can reprint at a later date by running the P45 Report. Archiving occurs automatically once you submit the information.
Choose the Submit button.
Choose the Refresh Data button to update the report processing.
Choose the View Details button to see a summary of the information submitted.
Choose the View Log button to check error messages.
As an employer you must submit a declaration and a certificate on the documentation submitted to HMRC each year. The deadline is May 19 following the end of year, with penalties for lateness and for incorrectly completing the return. You submit your return using Electronic Data Interchange Submission.
The P60 process generates P60 reports using Oracle Reports. You can then print these reports in the following P60 stationery formats:
P60 Substitute Style A. This is a landscape continuous mailer format available from Economailer.
P60 Substitute Style LE. This is a portrait laserfold and seal format available from Economailer. If you are using this format make sure that your PCL font pitch is set to 10.
P60 Portrait. This is a laser or continuous format available from HMRC.
For maximum clarity of the printed display, we supply your P60 Substitute Style LE and P60 Portrait reports in postscript format only. You can no longer view these reports in a text editor, so please obtain a postscript viewer if you do not already have one.
To generate the P60 reports in the PDF format, you can use the Year End P60 Report Type LE(PDF) and Year End P60 Report Portrait(PDF) concurrent programs. Oracle Payroll uses XML publisher templates for these reports.
Please use one of the predefined PASTA print drivers. This takes advantage of the predefined PASTA options in Oracle Applications and ensures an easy setup.
The following table gives a checklist for PASTA print setup activities:
| Step | Action | Comments | Reference |
| 1 | Set Up the PASTA Driver | This should already be done. If not, your System Administrator can do it from the System Administrator responsibility (Install --> Printer --> Driver). For UK use, the supported drivers are:PASTA_LANDSCAPE or PASTA_PORTRAIT |
See Printer Drivers Window, Oracle HRMS Configuring, Reporting, and System Administration Guide |
| 2 | Set Up the Printer Type | This should already be done. If not, your System Administrator can do it from the System Administrator responsibility (Install --> Printer --> Types) For UK, the predefined Print Type is --PASTA Universal Printer Type. |
See Printer Types Window, Oracle HRMS Configuring, Reporting, and System Administration Guide |
| 3 | Assign a Printer Type to Your Local Printer | Your System Administrator must do this at each of your local sites. (System Administrator --> Install --> Printer --> Register) | See Printers Window, Oracle HRMS Configuring, Reporting, and System Administration Guide |
| 4 | Define Your Local Printer for Concurrent Reports | After completing steps 1 to 3, your reports are automatically stored in a UNIX/LINUX directory area, typically $APPLCSF/<dbname>/out/. However, if you want to print paper copy, your System Administrator must define which printer you want to use at your site. (System Administrator --> Concurrent --> Program --> Define, Output). | See Concurrent Programs, Oracle HRMS Configuring, Reporting, and System Administration Guide |
| 5 | Set the Number of Copies That You Want to Print | The number of copies to print always defaults to zero, so you must reset it each time you run the report. You do this from the HRMS Manager Responsibility (Processes and Reports --> Submit Processes and Reports). Enter the report parameters and then choose the Options button followed by the Upon Completion field. | See Submitting a Request, Oracle HRMS Configuring, Reporting, and System Administration Guide |
Further information about customizing or registering your printer driver definitions and print options is given in the Oracle Applications System Administrator's Guide.
When you submit the End of Year EDI process, you can check the status of the other related concurrent processes. Each process produces a log file and an output file, and these are written to the $APPLCSF/$APPLLOG and $APPLCSF/$APPLOUT directories respectively. Further details of these directories are given in the Oracle Applications System Administrator's Guide.
The P60 and Year End Reconciliation report output files can be found in $APPLCSF/$APPLOUT and have the following file name formats:
| File Name Format | Report |
|---|---|
| o<request id>.out | P60 Report (alignment and detail) |
| o<request id>.out | Year End Reconciliation report |
For information on changes to P45 and PAYE processing, see UK Payroll: Changes to P45 and PAYE Processing (January 2007) Resulting from Patch <<5144323>> white paper available on MetaLink (Note ID 405369.1)
Run the Year End Reconciliation Report from the Submit Requests window.
The Year End Reconciliation report shows multiple lines of information for each employee so that you can view SSP/SMP information. The listing also displays details of student loans, outstanding NI arrears and payments for Statutory Paternity Pay (SPP) and Statutory Adoption Pay (SAP).
To run the Year End Reconciliation Report
Select the report name from the name field.
Select the Archive End Date for which you want to create the report.
Choose the Submit button.
Run the Invalid NI Numbers Report from the Submit Requests window to identify any existing invalid National Insurance numbers within the payroll system.
To run the Invalid NI Numbers Report
Select the report name from the name field.
Enter the tax year start date for which you want to check National Insurance numbers.
Enter the effective date for the report.
Enter the Payroll name.
Enter a Consolidation Set.
Choose the Submit button.
Run the Invalid Tax Codes Report from the Submit Requests window to identify any existing invalid Tax Codes within the payroll system.
To run the Invalid Tax Codes Report
Select the report name from the name field.
Enter the tax year start date for which you want to check Tax Codes.
Enter the effective date for the report.
Enter the Payroll name.
Enter a Consolidation Set.
Choose the Submit button.
This process is normally used at the start of the tax year to update tax information held for each employee. The process performs the following actions:
Tax Basis: Updates all employees on a Non-Cumulative basis to Cumulative, except D0 codes for employees.
Previous Taxable Pay and Previous Tax Paid: Clears the values entered for employees for whom a P45 or a P6 was received in the previous tax year.
Tax Code: Performs blanket changes on employees' tax codes where the employer has been issued with a P9X or P7X tax document to make changes.
The Inland Revenue P9 document details changes in an employee's Tax Code and Tax Basis. The document can be supplied on paper or on magnetic tape, and the process accepts data from tape.
The P9X or P7X document issued at the start of each tax year gives the employer the authority to increase or decrease Tax Codes in bulk. The process performs these blanket changes.
Directors: Where an employee is a Director for NI and the NI Process Type is set to indicate that they became a Director during the tax year, the SOY process (in Start of Year mode) updates the 'Process Type' input value on the 'NI' element as follows:
'Director Pro Rate' to 'Director'
'Director Pro Rate Normal' to 'Director Normal'
with an effective date of 06-APR-YYYY.
Note: For employees with assignments marked as aggregated for PAYE, you need only apply the tax code change for fhe first assignment. Oracle Payroll then automatically applies the tax code change to all multiple assignments included in the aggregation..
The Start of Year process runs in one of three modes:
Start of Year: The process performs all the actions above. You run this process before processing your annual P9 XML file.
Mid Year Tax Code Uplift: The process performs the blanket tax code changes only. You run this process prior to any P6 XML file upload.
Tax Code Uplift from Tape: The process transfers the P9 details from the interface table to your database.
Prerequisites
Enter values in the predefined user table TAX_CODE_UPLIFT_VALUE for the UPLIFT_VALUE column:
Enter the tax code suffix in the Exact field, and the tax code value in the Value field.
Load data from the Inland Revenue P9 tape into the PAY_GB_TAX_CODE_INTERFACE table. The following table gives details of the table structure.
| Column Name | Format | Mandatory |
|---|---|---|
| DISTRICT_NUMBER | NUMBER(3) | Yes |
| EMPLOYER_REFERENCE | VARCHAR2(10) | Yes |
| NATIONAL_INSURANCE_NUMBER | VARCHAR2(10) | Yes |
| TAX_CODE | VARCHAR2(5) | Yes |
| NON_CUMULATIVE_FLAG | VARCHAR2(1) | No |
| EMPLOYEE_NAME | VARCHAR2(28) | No |
| WORKS_NUMBER | VARCHAR2(20) | No |
| PROCESSED_FLAG | VARCHAR2(1) | No |
The preceding columns, apart from PROCESSED_FLAG, are populated from the tape. The PROCESSED_FLAG column is reserved for Start Of Year process use and should be set to NULL on insert.
You must populate this table with the data from the P9 tape and clear down the table after the Start Of Year process has been run. You run the process from the Submit Requests window. See: User Defined Tables, Oracle HRMS Compensation and Benefits Guide
To run the Start of Year process
In the Name field, select Start of Year.
In the Parameters window, select the mode.
Select the date. The default is the start of the current tax year.
Select a payroll if required.
By default, all payrolls are processed, but you can restrict to a particular payroll.
On completion, the process produces a report listing the records processed, details of all changes made, and all records rejected by the process, together with reasons.
See: Uploading the Retrieved XML Files to Oracle HRMS, My Oracle Support Document 2287642.1 to learn more about how to retrieve the P6 and P9 files.
Note: Rejected records remain in the interface table and you must regularly clean up the interface table.
To improve run times, you can run the Start of Year process in parallel. This means that you run the process for several different payrolls at the same time. To do this, ask your System Administrator to define a Request Set of Start of Year processes to run in parallel.
Note: For optimum performance, do not include more than four Start of Year processes in your Request Set.
Select the Validate Mode. You can choose from:
Validate Only - if you select this validation mode, then the application does not apply updates to the database. However, it enables you to verify the data processed before making updates to live data. This mode generates a report that would be generated without doing actual updates to the live data.
Validate and Commit - this is the default value for the validate mode. If you select this mode, then the application generates a report and updates the live data.
This process enables Start of Year processing to resume after a deliberate stoppage in mid-run. You can stop a process while it is running either by requesting its cancellation or by terminating the concurrent manager.
The Start of Year process records the processing of each record as it completes. When processing resumes, the system does not need to reprocess previously completed records. It continues only with the records that were previously unprocessed. This applies both to Start of Year Resume and to automatic restarts following a concurrent manager failure.
On completion, the process produces a report listing the following:
All records processed
Details of all changes made
Details of all records rejected, with reasons for the rejections.
You run the Start of Year Resume process from the Submit Requests window.
To run the Start of Year Resume process
Select the name of the process. There are no parameters.
Choose the Submit button.
Run the P45 report from the Submit Requests window for all terminated employees.
To issue a P45 form for a leaver:
Select the report name in the Name field.
Enter the appropriate archive request ID number in the Parameters window.
Note: The process automatically archives the final request ID.
Optionally enter the assignment number.
Choose the Submit button
Select the Refresh Data button to update the report processing.
If no parameters are set, then the report picks up every employee with a status of Terminate who has not yet had a P45 issued. The process first checks for a P45 for another assignment before selecting the employees. The process prints the P45 information on continuous stationery for issue to the tax office and leaver.
Sometimes you need to send tax returns to different tax offices for an employee working at different sites. In this case you may need to issue a P45 to the second tax office.
To issue a P45 form for a current employee
In the Submit Requests window:
Run the P45 Alignment report to check the printing alignment of the report. This is optional.
Run the P45 report. You can restrict the process by specifying a payroll and/or a time period.
In the Statutory Details window and P45 window, Oracle Payroll records that you have printed off the P45 for the employee. This does not prevent you from issuing the report again.
This is a printer alignment report for your sample P45.
You run the P45 Alignment report from the Submit Requests window.
To run the P45 Alignment report
In the Name field, select the report name.
Choose the Submit button.
The Court Order DEO Payment Schedule Report includes data for all DEOs being operated by the employer across all three types of DEO. Once these have been submitted to the CMS for the first time, they are included in future schedules issued per PAYE Reference / Employer Reference Number to the employer by CMS.
The Payment Schedule includes the following employee details:
Employee name.
National insurance number.
Employee reference number.
Summed up value of the normal deduction amount that has been instructed to be taken from the employee over the period for which the process is run.
Summed up value of actual amount that is being paid to the commission for each individual employee over the given period.
It includes details of the reason for non-payment of the full amount of the normal deduction rate in cases where this is not deducted and paid over.
All deductions for an individual pertaining to the same DEO Reference Number are grouped together for reporting. It also reports total amount paid to the commission for all employees with a deduction of earnings order for that pay period. You have the option to produce the schedule as a paper report, CSV, or XML file.
Run the report using the Submit Request window.
To run the report
In the Name field, enter GB - DEO Payment Schedule 2.
Select the Employers PAYE Reference. This is a mandatory parameter and lists all the PAYE References within the business group.
Select the payroll. This is a non-mandatory parameter and lists all the payrolls within the selected PAYE Reference.
Enter Payment From Date. This is a mandatory parameter.
Enter Payment To Date. This is a mandatory parameter.
Select the report format. This is a non-mandatory parameter and the default value is XML.
Employers are required to provide their employees with a P60 at the end of the tax year to report certain values including details of earnings and tax and NI deducted. With Oracle HRMS, you can generate both electronic and paper-based P60 reports.
Some P60 reports include a Restrict by Output Option parameter that enables you to restrict the generation of paper-based P60 reports to only those assignments that opted for a paper based P60 at assignment level or defaulted to paper-based on Tax Details Reference option.
You can print the paper-based P60 after running the End of Year process as the application picks the values archived to generate the P60. You must submit the new P60 Status process to generate the electronic P60 after running the End of Year process. This program marks the status of the End of Year process as 'Published' to enable the application to generate the electronic P60 using the archived values as eligible for P60 reporting. You must submit this program only when the values are confirmed accurate as archived by the End of Year process and valid to generate any P60s. Employees can view their P60 reports as PDFs using the employee self-service functionality. Clicking the P60 function displays the list of tax years for which the employee is eligible to receive the electronic P60. The application displays only those End of Year processes which are marked as 'Published' using the 'P60 Status' concurrent program. Selecting a particular tax year and clicking on View Report renders the P60 for that corresponding tax year in PDF format.
Employers can choose to use the electronic P60 (eP60) or continue using the paper-based P60 program. You can set the default P60 output option (electronic or paper) for an organization in the Tax Details References window. (Currently, the default value is Paper.) To set/enable electronic P60 as the default, you must set the value to Electronic for all the Tax Details References valid in their business group. Users can also record the employee preference of P60 type at the assignment level.
To set up an electronic P60
To set up an electronic P60, complete the following steps:
In the Organization window (on the Tax Details References sub-window), select the desired P60 output option for each tax reference valid in that business group (paper or electronic).
Run the Register Extra Information Types (EITs) to register the assignment extra information type named P60 Output Option.
Navigate to Security > Information Types Security, query for your responsibility, and add the GB_P60_OUTPUT_OPTION code.
Add the function Employee SS P60 Report (PER_P60_SS) to Employee Self service responsibility. This function enables employees to access the electronic P60 report from their Employee Self-Service responsibility.
Add the function P60 Employee Search (PER_P60_EMP_SEARCH) to desired Professional User responsibility or Manager Self Service responsibility, to enable you to search for an employee and then view the list of P60s eligible for the employee selected using the Search.
Set the HR: Intermediate File Output Storage Folder profile to point to a directory with full Read/Write access from all tiers. This profile is case sensitive. This location is used in the electronic P60 generation process to temporarily store the generated PDF file, before rendering to the user. If this profile is not set, then you cannot view the electronic P60.
To set the default P60 output option (Electronic or Paper) for an organization
Employers can choose to use either the RTI electronic P60 or the existing paper-based P60 program. You can select the default P60 output option (paper or electronic) by organization for each tax reference valid in that business group.
Navigate to the Tax Details References window.
Additional Information: Responsibility: UK Super HRMS (N) > Work Structures > Organization > Description [B] Find Organization. [B] Others. From Additional Organization Information window, select Tax Details References to view the P60 output options.
Select the default P60 Output Option:
Electronic
Paper (default value)
Note: Use the RTI - Year End P60 Report Process to generate a paper-based P60 (in the Restrict by Output Option field).
Click OK and save your changes.
Employers can choose to use the RTI electronic P60 or continue using the paper-based P60 program.
The following templates are supported:
Year End P60 Report Portrait (Single Sheet)
Year End P60 Report Type LE
Plain Paper P60
Use the Submit Request window to run the following P60 programs:
Navigate to the Submit Request window.
In the Name field, select P60 Status.
Select an Archive Request ID from the list of values. This is a mandatory parameter.
Optionally, select the status from the Change Status To list of values. You can choose from Draft, Published, or Submitted.
Click OK and Submit the request.
To run the RTI - P60 Archive Process
You should run the RTI - P60 Archive Process before running the RTI - Year End P60 Report Process.
Navigate to the Submit Request window.
In the Name field, select RTI - P60 Archive Process.
Enter the following parameters:
End Date: This is a mandatory parameter with a default value of 5-APR-2021.
Employers PAYE Reference: Select from the list of PAYE references in the organization. This processes all the eligible employees (similar to existing End of Year Process). This is a mandatory parameter.
Return Type: This is a mandatory parameter containing a list of values, with the default set to O – Original. The other values in the list are Replacement - R. If you choose Return Type as R – Replacement, then the application enables the Assignment Set parameter.
Assignment Set: If the return type is Replacement, select an assignment set. This is an optional parameter.
Debug Mode: Optionally, select whether you want to run the process in debug mode. The default value is No. If you select Yes, then you can specify a person in the Person Name field.
Person Name: Optionally, select a name of the person who was processed in the selected PAYE reference. (This field is enabled if Yes is selected in the Debug Mode field.)
Click OK and Submit the request.
To run the RTI - P60 Status Report
Navigate to the Submit Request window.
In the Name field, select RTI – P60 Status.
Select an Archive Request ID from the list of values. This is a mandatory field.
Optionally, select a value in the Change Status To field. You can choose from Draft, Published, or Submitted.
Click OK and Submit the request.
The RTI - Year End P60 Report Process must be run by those customers operating with real time information (RTI).
This process supports the following templates:
Year End P60 Report Portrait (Single Sheet)
Year End P60 Report Type LE (PDF)
Plain Paper P60
To run the RTI - Year End P60 Report Process
Navigate to the Submit Request window.
In the Name field, select RTI – Year End P60 Report Process.
The parameters for generating the RTI – Year End P60 report are like the parameters for the non-RTI version in that you must provide an archive end date along with the sort parameter. The templates available for the RTI version are the same as for the non-RTI version:
P60 Type LE Portrait
HMRC Laser Single Sheet Portrait
Enter the following parameters:
| Parameter | Description |
|---|---|
| Archive End Date | Enter the archive end date. This archive is a separate archive including only those employees who require a P60. It also keeps the archives separate from FPS archive. This is a mandatory parameter. |
| Restrict by Output Option | Use this option to restrict the generation of paper-based P60 reports only to those assignments that opted for paper-based P60 at the assignment level, or those that defaulted to paper-based on the Tax Details Reference option. Choose one of the following options:
This is an optional parameter. |
| Assignment Set | Select a valid assignment set. P60s will be generated for the assignments defined in the Assignment Set. After you run the archive process for the whole population, you can run the report process for the employees for whom the report is to be generated, rather than generating the report for all employees that were selected from the archive process. This is an optional parameter. |
| Sort Order 1-6 | Enter the desired sort criteria such as Department Address, Department Location, and People Group. These are optional parameters. |
| Sort Order 7 | Select a sort order from the following options:
This is a mandatory parameter. |
| Debug Flag | Select N (No) or Y (Yes). This is an optional parameter, with the default set to N. |
Click OK and Submit the request.
To run the Year End P60 Report Portrait (PDF) or Report Type LE (PDF) Reports
Navigate to the Submit Request window.
In the Name field, select the desired report:
Year End P60 Report Portrait (PDF) or
Year End P60 Report Type LE (PDF)
Enter the following parameters:
| Parameter | Description |
|---|---|
| Archive End Date | Enter the archive end date. This archive is a separate archive including only those employees that require a P60 (for example, selection for eligible at end of the tax year). It also keeps the archives separate from the FPS archive. |
| Restrict by Output Option | Use this option to restrict the generation of paper-based P60 reports to only those assignments that opted for paper-based P60 at assignment level or defaulted to paper-based on the Tax Details Reference option. Choose one of the following options:
|
| Assignment Set | Select a valid assignment set. |
| Sort Order 1-6 | Enter the desired sort criteria such as Department Address, Department Location, and People Group. |
| Sort Order 7 | Select a sort order from the following options:
|
| Alignment Only | Select Yes to create a test print to check the alignment (Oracle Reports only). |
| Template Name | Select a template name: For the Year End P60 Report Portrait (PDF)
For the Year End P60 Report Type LE (PDF): Only the default value is available: Year End P60 Report Type LE. |
Click OK and submit the request.
Use the P46(Car) Archive Process – 2021/22 provide information to HMRC about the use of car(s) provided by an employer to an employee. You should normally do this at the end of each calendar quarter. The report is generated in the generic file format required by HMRC, and it identifies the following changes all of which affect the taxable status of your employees:
First Car: When an employee receives the use of a car, and the employee's primary assignment does not have any other car allocated in the 30 day period preceding the allocation of the new vehicle.
Replacement Car: When an employee receives the use of a car, and the employee's primary assignment has also had another car allocated in the 30 day period preceding the allocation of the replacement vehicle.
Second/Further Car: When an employee receives the use of a car, other than the first car.
Director: When an employee starts earning more than £8500 or becomes a director.
Car Withdrawal: When an employee ceases to have the use of a car and does not receive either a new vehicle, or a replacement vehicle.
Change in the number of cars available to an employee.
The P46 form includes all employees for whom these car allocation changes apply. In practice, changes of allocation can also be associated with an Earnings Eligibility of above 8,500, or with Director Status, but the P46 Car form reports car allocation changes for all employees regardless of whether they also meet these eligibility and status criteria.
Note: Use the Zero Emissions Mileage field to report a new value required for low emission cars where CO2 emissions are in the range 1-50g/km. The field holds a mileage value reported as a positive integer smaller than 9999. The field is required for any car being reported on the P46CAR from 6 April 2021 where the approved CO2 emissions value is from 1 to 50 g/km. It must not be reported if CO2 emissions are outside this range. You can add these details from the Vehicle Value tab in the Vehicle Repository page.
To run the P46(Car) Archive Process - 2021/22
Navigate to the Submit Request window.
In the Name field, select P46(Car) Archive Process - 2021/22.
Enter the following parameters:
| Name | Description |
|---|---|
| Start Date | Enter the Start Date to indicate when you want to begin reporting changes of taxable status. Any changes of taxable status that occurred before the date that you choose are not included on your report. This is a mandatory parameter. |
| End Date | Enter the End Date to indicate when you want to stop reporting on changes of taxable status. Any changes of status that occur after this date are not included in your report. This is a mandatory parameter. |
| Payroll Name | Select for whom you are running the report by entering the Payroll Name. If you enter the Payroll Name, the Employer's PAYE Reference displays automatically. This ensures that there is only one P46 file for each employer. |
| Employers PAYE Reference | Select the Employers PAYE Reference. |
| Gateway Test Indicator | This is an optional parameter containing a list of values, with default value set to Live. The other value is Test. |
| XML Storage Type | This is an optional parameter containing a list of values with the default value set to File System and Database. The other value in the list of values is Secure Database. |
| Debug Mode | This is an optional parameter containing a list of values with the default value No. The other values is Yes. |
| Person Name | This is an optional parameter containing a list of values with all names of relevant persons under the specified Employer PAYE Reference. If the Debug Mode parameter is set to Yes, then the application automatically enables the Person Name parameter. |
Student loan deductions should be taken when your employee presents a P45 indicating that a student loan must be deducted, or if the employee advises you of an existing student loan. HMRC notifies the employer which type of repayment plan to use (the employer is not responsible for determining the type of repayment plan). The plan eligibility is based on factors such as the domicile of the student loan recipient and when the recipient started the course.
You can enter details about student loans to be repaid, but not in conjunction with Council Tax Orders or Scottish Arrestment Orders.
Employers need to confirm with the employee what type of loan should be operated. If this information is not available, Plan 1 should be used as the default.
Oracle supports the following student loan income-contingent repayment plans through PAYE deductions for employed personnel:
Plan 1
Plan 2
Important: HMRC is responsible for notifying the employer which type of plan to use (the employer is not responsible for determining the type of repayment plan), and determines plan eligibility based on factors such as domicile of the student loan recipient and the starting date of the course.
The following table compares the two plans:
| Feature | Plan 1 | Plan 2 |
|---|---|---|
| Effective Date | From 6th April 2016, the existing type of student loan will be renamed as a Plan 1 loan. | HMRC will issue notices to begin deducting student loan repayments under Plan 2 in March 2016. However, these will not be effective before 6th April 2016 (the start of the 2016/17 tax year). Deductions for this type of loan repayment can be processed only after this date. |
| Calculation method | Same calculation method for both types of repayment plans. However, different threshold of earnings apply to each plan. | See Plan 1 description. |
| Threshold for student loans | The threshold for calculating the existing (Plan 1) student loan deductions increases on 6th April 2016. | A different threshold from Plan 1 applies to Plan 2 loans effective from 6th April 2016. |
For more information about actual threshold amounts, values, and effective dates, see the HM Revenue and Customs (HMRC) publications and notifications.
HMRC (HM Revenue and Customs) sends employers a form SL1 (Student Loan Start Notice) to advise employers to start deducting payments of a student loan from an employee's pay.
Note: From April 2016, the current student loan repayment system will include the Plan 2 repayment plan. Employers need to ensure that the correct type of loan is processed when they receive a student loan start notice. Oracle supports the electronic receipt of incoming SL1 / SL2 student loan start and stop notices directly from HMRC
Stopping Deductions: HMRC sends employers a form SL2 to notify them to stop deducting student loan repayments from the employee's pay. Processing the SL1 (Start Notice) and SL2 (Stop Notice) Each file record is matched against the individual employee records to ensure that the correct record is updated. Criteria such as Surname, NI Number, and Payroll ID (Works Number) are compared, and if a match is not found, an error is generated so the employer can verify the data and upload it manually.
Processing the SL1 (Start Notice) and SL2 (Stop Notice): Each file record is matched against the individual employee records to ensure that the correct record is updated. Criteria such as Surname, NI Number, and Payroll ID (Works Number) are compared, and if a match is not found, an error is generated so the employer can verify the data and upload it manually.
Some of the data required for processing the student repayment includes:
Date of issue (effective date of update).
Processing start date: The first date where a deduction must be taken from any payment with a normal payment date on or after this date.
Plan type (either Plan 01 or 02): The plan type is specified in the XML file. However, for manual input only, if no plan is selected, then a default plan is applied.
The system assesses whether a current student loan record exists for the employee record, and if none exists, the processing continues. However, if there is an existing record, then one of the following actions occur:
If the existing loan is of a different plan type, the existing student loan record is updated to reflect the new plan type. The update date enables you to see details of both the old and new plan types, and the date of the change
If the existing loan is of the same plan type, the system continues to process the existing student loan notifies the employer about the situation.
If no existing student loan record is found, an element entry is created.
You can enter details of Student Loans that are to be repaid, provided that you are not attempting to do this in conjunction with Council Tax Orders or Scottish Arrestment Orders. You maintain student loans from the Student Loans window.
To enter student loans
Navigate to the Entry Values window.
Enter the following data:
Start and End Dates: Use the format DD-MON-YYYY.
Plan Type: Identifies the student loan income-contingent repayment plan through PAYE deductions for employed personnel:
Plan 1
Plan 2
Eligibility for the type of repayment plan depends on the domicile of the student loan recipient and when the recipient started the course.
Note: These are the only changes that you can make to the Student Loan information. The amounts for Paid This Period and Paid This Year are derived from the payroll run and you cannot change them.
Enter the Subpriority.
You can modify the Subpriority for the Court Order. This is the only change that you can make to the Court Order information.
To maintain student loans
Enter the Start Date in the format DD-MON-YYYY
Enter the End Date in the format DD-MON-YYYY
Enter the Subpriority
These are the only changes that you can make to the Student Loan information. The amounts for Paid This Period and Paid This Year are derived from the payroll run and you cannot change them.
You can modify the Subpriority for the Court Order. This is the only change that you can make to the Court Order information.
Note: You no longer need to run the Student Loan Upload Process.
See: Uploading the Retrieved XML Files to Oracle HRMS, My Oracle Support Document 2287642.1 to learn more about how to retrieve the SL1 and SL2 files.
Run the Student Loan Upload Process concurrent program to view a full audit report of all data included in the file and of the processing status of each record. You can identify which records have been processed and updated, which records have not been processed or updated, and the reason for the failure to process.
Prerequisites
To run the Student Loan Upload Process concurrent program
In the Submit Request window, select Student Loan Upload Process in the Name field.
Enter the following parameters:
Filename: Enter a file name.
Validate Mode:
Validate Only - Updates Not Applied To The Database. (This is the default value.)
Validate and Commit: Updates are applied to the database.
Click OK, and submit the request.
After running the Student Loan Upload Process concurrent program, click View Output to view details about the generated output such as assignments that have been processed successfully or in error and the total number of records in the XML file.