Schemes: PAYE income tax (cumulative, rUK bands; the employee's tax code sets the free pay — tax_code on the registration, default 1257L; BR supported), employee and employer Class 1 National Insurance (category A), workplace-pension auto-enrolment minimums (5%/3% on qualifying earnings, pre-tax), Apprenticeship Levy (0.5% employer accrual).
What each employee provides
- Tax code from the P45/HMRC notice, NI category (A seeded).
Worked example — £4,000 monthly, 1257L, month 1
Pension first (pre-tax): £174 employee / £104.40 employer on qualifying earnings. PAYE on £3,826: free pay £1,048.25 → £555.55. NIC: £236.16 employee, £537.45 employer. Levy £20 accrued.
Limitations
Scottish/Welsh rates, K codes, W1/M1 non-cumulative codes and the >£100k allowance taper are not modeled — use a fixed amount for those employees until added. The £10,500 Employment Allowance and the £15,000 levy allowance are per-employer offsets you claim outside payroll. Student-loan plans and SSP/SMP are later phases, as is direct RTI (FPS/EPS) submission to HMRC.