Harnett Accontants

Harnett & Co | Chartered Accountants, Kingston upon Thames
Global House Business Centre 1 Ashley Avenue Epsom Surrey KT18 5AD
ICAEW Authorised Practice
Payroll & HR Administration | Harnett & Co - Chartered Accountants Kingston upon Thames Skip to main content
Business Services

Payroll & HR
Administration

Fully managed payroll bureau service for businesses across West London and Surrey. RTI submissions, auto-enrolment, payslips, P60s and HR document support - all handled accurately and on time, every pay run.

📞 01372253100
Why outsource payroll

Payroll is complex, time-consuming and zero-tolerance for errors

Payroll is one of the most demanding administrative tasks a business faces. HMRC's Real Time Information (RTI) system requires a Full Payment Submission to be made on or before every single pay day - not weekly or monthly, but every single time an employee is paid. Get this wrong and penalties start from £100 per month.

Beyond RTI, employers must manage auto-enrolment pension duties, calculate statutory sick pay, maternity pay and paternity pay correctly, issue payslips on time, submit P11Ds for benefits in kind, and stay on top of a National Living Wage that has increased significantly in recent years - rising to £12.21 per hour from April 2025.

At Harnett & Co, we take payroll off your plate entirely. You simply tell us about new starters, leavers and any changes - we handle everything else, including the submissions, the pension contributions and the year-end returns.

RTI on time, every time - Full Payment Submission sent to HMRC on or before every pay day, no exceptions
Auto-enrolment managed - worker assessments, pension communications, contribution calculations and re-enrolment all handled
Statutory pay calculated correctly - SSP, SMP, SPP and ShPP all applied accurately so you never over or underpay
NLW/NMW compliance - rates checked and applied at every uprating - rising to £12.21/hr from April 2025
Year-end handled - P60s issued to all employees by 31 May and final RTI submission completed accurately
HMRC enquiry support - any PAYE notices, queries or compliance checks handled on your behalf
What's included

A complete payroll bureau - not just processing

We handle every element of your payroll obligations from first employee through to year-end returns and everything in between.

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Payroll Processing
Weekly, fortnightly, four-weekly or monthly payroll runs calculated accurately. PAYE and National Insurance deductions applied at the correct rates for every employee and director.
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RTI Submissions
Full Payment Submission (FPS) sent to HMRC on or before every pay day. Employer Payment Summary (EPS) submitted each month as required, including CIS deductions suffered.
HMRC Filing
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Payslips & P60s
Digital payslips issued to employees on pay day. P60 year-end certificates issued to all employees by the 31 May statutory deadline each year.
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Auto-Enrolment
Worker eligibility assessed each pay period. Eligible employees enrolled, communications issued, opt-outs processed and contribution rates calculated and reported to your pension provider.
Pension
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Statutory Pay (SSP/SMP/SPP)
Statutory Sick Pay, Maternity Pay, Paternity Pay and Shared Parental Pay calculated and applied correctly. HMRC reclaim for SMP, SPP and ShPP where the employer is entitled to recover costs.
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P11D Benefits in Kind
Annual P11D returns prepared for all employees with taxable benefits - company cars, private medical insurance, loans and other benefits reported accurately to HMRC by the 6 July deadline.
Annual Return
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CIS Payroll
Construction Industry Scheme payroll for contractors and subcontractors. CIS deductions calculated, monthly CIS300 returns submitted to HMRC and CIS statements issued to subcontractors.
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New Starters & Leavers
Starter declarations processed, correct tax codes applied from day one. P45s issued accurately on leaving. HMRC notified via RTI with no delays that could trigger incorrect tax codes.
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HR Document Templates
Employment contract templates, offer letters, job description frameworks and essential HR policy documents provided as part of our HR administration support service.
HR Support
PAYE deadlines

Miss a deadline - pay a penalty. We make sure you never do.

HMRC's PAYE system operates on a strict timetable. RTI submissions must be made on or before every pay day. Monthly PAYE payments must reach HMRC by the 19th (cheque) or 22nd (online) of the following month. Annual returns have their own deadlines.

Late RTI submissions attract a penalty of £100 per month for employers with up to 9 employees, rising to £400 per month for 50+ employees. Late PAYE payments attract interest and surcharges. We track every deadline and ensure everything is submitted on time as a matter of course.

The 2024/25 NIC changes are also worth noting - the employer secondary threshold remains at £9,100 but the employer NIC rate increased from 13.8% to 15% from April 2025, and the threshold drops to £5,000 from the same date. We apply all rate changes automatically at the right time.

On
Pay Day
RTI Full Payment Submission FPS must be submitted to HMRC on or before every single pay day — not monthly, every pay run. Every pay run
19th
Monthly
PAYE & NIC Payment (Cheque) PAYE tax and employer/employee National Insurance due to HMRC by 19th of the following tax month. Monthly
22nd
Monthly
PAYE & NIC Payment (Online) Electronic payment deadline - 3 extra days versus cheque. Most employers pay online. Monthly
31 May
Annual
P60s Issued to Employees Year-end P60 certificates must be given to all employees on payroll at 5 April by 31 May. Annual
6 July
Annual
P11D Benefits Returns P11D forms for all employees with taxable benefits must be submitted to HMRC by 6 July each year. Annual
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Worker Assessment
Every pay period, we assess each worker's age and earnings to determine whether they are eligible, non-eligible or entitled to join.
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Statutory Communications
Enrolment letters, postponement notices and opt-out confirmations issued to workers within the statutory timeframes.
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Contribution Calculations
Employer and employee pension contributions calculated on qualifying earnings and reported to your pension provider each pay run.
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Re-enrolment
Triennial re-enrolment and re-declaration of compliance with The Pensions Regulator managed - a duty many employers overlook.
Minimum contribution rates (2024/25)
Employer minimum contribution3%
Employee minimum contribution5%
Total minimum contribution8%
Qualifying earnings lower limit£6,240
Qualifying earnings upper limit£50,270
Auto-enrolment

Pension duties that cannot be ignored - and shouldn't be guessed at

Auto-enrolment has been mandatory for all employers since 2018. The Pensions Regulator (TPR) has powers to issue compliance notices, fixed penalty notices of £400 and escalating penalty notices of up to £10,000 per day for serious or persistent non-compliance.

The rules are more detailed than many employers realise - workers must be assessed at every pay run, contribution rates must be applied to qualifying earnings (not total pay), and re-enrolment must be carried out every three years for workers who have previously opted out.

We manage all of this as an integrated part of your payroll service. We work with all major pension providers including NEST, The People's Pension, Smart Pension, Nest and Aviva - and can help set up a new scheme if you are a new employer or switching provider.

How it works

Getting started is straightforward

We make the transition to a new payroll provider as smooth as possible - most clients are fully migrated within a week.

1

Initial consultation

We discuss your pay frequencies, number of employees, pension provider and any existing payroll history. No obligation.

2

Data collection

We collect employee details, P45s or starter declarations, pension details and your HMRC PAYE reference. We handle the transfer from your previous provider.

3

First pay run

Your first payroll processed, payslips issued, RTI submitted to HMRC and BACS payment file prepared for your bank - all before pay day.

4

Ongoing service

Every pay period you send us any changes - we do the rest. Pay summaries, RTI, pension contributions and payslips all issued to your timetable.

Payroll software

Bureau-grade software, no cost to you

We run payroll on professional bureau-grade software with direct RTI submission to HMRC. You never need to buy, install or maintain payroll software - everything is handled at our end.

Payslips are distributed digitally via a secure employee portal or by email. If you use Xero, QuickBooks or Sage for your accounting, we can provide payroll journals that import directly into your accounts - keeping everything reconciled and in sync.

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Xero PayrollJournal integration available
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BrightPayBureau-grade payroll software
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Sage PayrollJournal integration available
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NEST / TPPAll major pension providers
Who we work with

Payroll for businesses of every size and sector

From a single director to a team of 100, we manage payroll for businesses across every industry in West London and Surrey.

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Start-Ups & First Employees
First time taking on staff? We register you as an employer with HMRC, set up auto-enrolment and run your first payroll - so you start right from day one.
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Small & Medium Businesses
From 2 to 100 employees, weekly or monthly, we manage the full payroll cycle - including director payrolls, variable pay and bonus runs.
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Construction & CIS
CIS contractor payroll with monthly CIS300 returns, subcontractor verification, deduction statements and HMRC reconciliation of CIS deductions suffered.
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Hospitality & Retail
Variable hours, tips and tronc schemes, high staff turnover and weekly pay runs - we handle the complexity common in hospitality and retail payroll.
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Healthcare & Care Providers
Payroll for care homes, dental practices, GP surgeries and allied health providers - including NHS pension scheme contributions where applicable.
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Technology & Professional Services
Director salary and dividend payrolls, flexible pay structures, salary sacrifice schemes and payroll for businesses with employees across multiple locations.
Common questions

Payroll & HR - your questions answered

Real Time Information (RTI) is HMRC's payroll reporting system, mandatory for all employers since 2013. Under RTI, a Full Payment Submission (FPS) must be sent to HMRC on or before every single pay day — not at the end of the month or tax year. A late or missing FPS triggers an automatic penalty starting at £100 per month for employers with up to 9 employees, rising to £400 per month for 50 or more employees. We submit the FPS for every pay run as part of the standard service.
From 1 April 2025, the National Living Wage (for workers aged 21 and over) increases to £12.21 per hour. The National Minimum Wage for 18–20 year olds rises to £10.00 per hour, and the apprentice rate rises to £7.55 per hour. Employers who fail to pay the correct minimum wage face HMRC enforcement action, financial penalties of up to 200% of the underpayment and potential public naming. We apply all NLW and NMW rate changes automatically at the correct date.
Auto-enrolment requires employers to automatically enrol eligible workers (those aged 22–State Pension age earning over £10,000 per year) into a qualifying workplace pension scheme. Minimum contributions are 3% employer and 5% employee (8% total) applied to qualifying earnings. The Pensions Regulator (TPR) enforces compliance - penalties include a fixed penalty notice of £400, escalating daily fines of £50–£10,000 per day depending on employer size, and potential county court action. We manage the full auto-enrolment process as part of payroll.
From April 2025 there are two significant changes to employer National Insurance: (1) The employer NIC rate increases from 13.8% to 15% on earnings above the secondary threshold. (2) The secondary threshold - the point at which employers start paying NIC — drops from £9,100 to £5,000 per year. This means the employer NIC cost per employee has increased materially. The Employment Allowance (which offsets employer NIC) increased to £10,500 per year from the same date, partially mitigating the increase for smaller employers. We apply all these changes automatically.
A P11D is an annual return that employers must submit to HMRC by 6 July each year, reporting any taxable benefits provided to employees or directors that were not processed through payroll during the tax year. Common examples include company cars, private medical insurance, interest-free or low-interest loans over £10,000, gym memberships and certain staff entertaining. Employers must also submit a P11D(b) Class 1A NIC return and pay the associated NIC by 19 July (or 22 July electronically). We prepare and submit all P11Ds as part of our year-end service.
Yes - mid-year transfers are straightforward. We obtain your HMRC PAYE reference, collect year-to-date payroll data from your previous provider, set up each employee's cumulative figures and run the next payroll from where the previous provider left off. There is no break in service, no gap in RTI submissions and no disruption for your employees. The transition typically takes 3–5 working days once we have the required information.
As part of our HR administration support, we provide template employment contracts (for full-time, part-time and zero-hours workers), offer letter templates, basic job description frameworks and key HR policy documents including a disciplinary and grievance procedure, holiday policy and sickness absence policy. These are provided as editable templates for you to customise. For complex HR matters - such as redundancy processes, TUPE transfers or Employment Tribunal matters - we recommend engaging a specialist employment law firm, and we can refer you to trusted contacts.
Ready to hand it over?

Take payroll off your to-do list - permanently

Talk to us about your payroll. We'll give you a clear quote based on your number of employees and pay frequency - with no hidden fees.

📞 01372253100