I have just process a employee leaving date as 12th April 2013 , gross salary £3269.24, using payroo payroll software - it hasn't deducted employers and employers NI, tax is as it should be, can someone advise please.
Hi Tom Thanks for reply - the employee is not a director and on tax code 944L. Are the rules different for directors? Thanks Liz
Yes, directors can be taxed on a cumulative basis for national insurance purposes so a liability doesn't arise until their year to date salaries have exceeded the primary or secondary earnings threshold. Even though the employee is not a director, does the payroll software show that he is?
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Pearce & Co - Chartered Accountant and Chartered Tax Adviser