Transferring employees between payrolls

Produced by Tolley in association with

Employment Tax

Guidance

Operating more than one payroll

All payroll reporting of an employer will usually be encompassed within the same PAYE reference (PAYE scheme). However, sometimes an employer will prefer to have more than one PAYE reference to cover its various payroll obligations. There may be a variety of reasons for doing so, including the following:

•
having different pay frequencies, eg monthly and weekly
•
to group employees by location, eg a retailer having a payroll for each store
•
to group employees by occupation, eg a hospital may have all its doctors on one payroll and its nurses and other staff on another
•
in a larger group situation it may be that the business can divide employees for payroll purposes, more efficiently, by business unit than by legal employing group entity
•
employers may wish to run a separate payroll

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Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector. Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers. Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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